Uniprop Manufactured Housing Communities Income Fund Ii 10-K 10 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Feb. 01, 2017
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
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		$ 43,109,987
Entity Common Stock, Shares Outstanding		3,303,387

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property and Equipment
Buildings and improvements	$ 16,652,714	$ 16,421,414
Land	3,594,573	3,594,573
Manufactured homes and improvements	3,468,208	2,902,342
Furniture and equipment	159,658	159,658
Real Estate Investment Property, at Cost	23,875,153	23,077,987
Less accumulated depreciation	15,907,387	15,351,250
Net Property and Equipment	7,967,766	7,726,737
Cash	7,202,852	10,789,645
Deferred home relocation costs - net	0	54,394
Other assets	898,439	741,305
Assets held for sale	0	2,642,601
Total Assets	16,069,057	21,954,682
Liabilities and Partners’ Equity
Notes payable - net of deferred financing costs	17,542,594	17,900,827
Accounts payable	13,388	23,427
Distributions payable	0	3,501,590
Other liabilities	299,133	282,049
Liabilities related to assets held for sale	0	2,656,641
Total Liabilities	17,855,115	24,364,534
Partners’ Equity
Unit holders - 3,303,387 units issued and outstanding	(2,354,622)	(2,906,771)
General partner	568,564	496,919
Total Partners’ Equity	(1,786,058)	(2,409,852)
Liabilities and Equity	$ 16,069,057	$ 21,954,682

Consolidated Balance Sheets _Pa

Consolidated Balance Sheets [Parenthetical] - shares	Dec. 31, 2016	Dec. 31, 2015
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, 2016	Dec. 31, 2015
Revenue
Rental	$ 4,336,274	$ 3,876,699
Home sale income	75,002	5,116
Other	458,820	420,001
Total Income	4,870,096	4,301,816
Operating Expenses
Administrative	2,200,086	2,029,716
Property taxes	290,457	285,942
Utilities	232,726	231,674
Property operations	733,185	465,418
Depreciation	664,137	676,698
Interest	1,008,148	1,027,010
Home sale expense	82,705	2,000
Total Operating Expenses	5,211,444	4,718,458
Loss from Continuing Operations	(341,348)	(416,642)
Income from Discontinued Operations	7,505,848	8,310,536
Net Income	$ 7,164,500	$ 7,893,894
Loss from Continuing Operations per Limited
Loss from Continuing Operations per Limited Partnership Unit	$ (0.10)	$ (0.13)
Income from Discontinued Operations per Limited Partnership Unit	2.27	2.52
Total Income per Limited Partnership Unit	2.17	2.39
Distributions Declared Per Limited Partnership Unit	$ 1.98	$ 3.42
Weighted Average Number of Limited Partnership Units Outstanding	3,303,387	3,303,387
Net Income (Loss) Allocable to General Partner	$ 71,645	$ 78,939
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, 2014	$ 993,837	$ 417,980	$ 575,857
Distributions declared to unit holders	(11,297,583)	0	(11,297,583)
Net income for the year	7,893,894	78,939	7,814,955
Balance at Dec. 31, 2015	(2,409,852)	496,919	(2,906,771)
Distributions declared to unit holders	(6,540,706)	0	(6,540,706)
Net income for the year	7,164,500	71,645	7,092,855
Balance at Dec. 31, 2016	$ (1,786,058)	$ 568,564	$ (2,354,622)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash Flows From Operating Activities
Net income	$ 7,164,500	$ 7,893,894
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Depreciation	664,137	1,139,194
Amortization and write-off of deferred financing costs	164,519	324,874
Amortization of home relocation costs	54,394	276,201
Loss (gain) on sale of manufactured homes	7,703	(21,577)
Gain on sale of discontinued operations	(8,177,909)	(9,937,675)
Increase in other assets	(157,134)	(49,383)
Decrease in accounts payable	(10,040)	(117,853)
Increase (decrease) in other liabilities	17,084	(177,414)
Net Cash (Used In) Provided By Operating Activities	(272,746)	(669,739)
Cash Flows From Investing Activities
Purchase of property and equipment	(231,300)	(19,147)
Investment in manufactured homes and improvements	(667,344)	(1,411,909)
Proceeds from sale of manufactured homes	75,002	121,785
Proceeds from sale of discontinued operations	10,551,474	20,267,166
Net Cash Provided By (Used In) Investing Activities	9,727,832	18,957,895
Cash Flows From Financing Activities
Distributions to unit holders	(10,042,296)	(7,795,993)
Repayments of notes payable	(2,999,583)	(7,019,918)
Net Cash Used In Financing Activities	(13,041,879)	(14,815,911)
Net (Decrease) Increase In Cash	(3,586,793)	3,472,245
Cash, at beginning of year	10,789,645	7,317,400
Cash, at end of year	$ 7,202,852	$ 10,789,645

Summary of Accounting Policies

Summary of Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	1. Summary of Accounting Policies 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 two manufactured housing communities (the “properties”) at December 31, 2016, located in Florida and Nevada. 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 66,068,000 58,000,000 16,008,000 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 the two 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. 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. 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. 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 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 $ 14,908,000 14,366,000 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 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 73,000 60,000 2016 # of Homes Amount Unoccupied - Available for sale 10 $ 528,406 Leased to tenants: Cost 69 2,939,802 Accumulated Depreciation (345,000) Total 79 $ 3,123,208 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 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 2016 and 2015 sale of properties and repayment of mortgage notes payable described in Note 3, unamortized deferred financing costs totaling $ 97,999 242,785 164,519 324,874 227,330 160,810 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 $ 903,232 816,203 Amortization of these costs recognized for the years ended December 31, 2016 and 2015 totaled $ 54,394 276,201 The Company provides financing options for certain tenants executing home purchases. Tenant financing loan receivables, referred to as home loan contracts, and 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 $ 169,839 187,074 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, 2016 and 2015, no allowance for loan losses was recorded as all amounts were deemed collectible. 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 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. 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. In April 2015, the FASB published Accounting Standards Update (ASU) 2015-03, which changed 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. 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 is now required to be reported as a component of interest expense. The new standard was effective in 2016 for all entities, and the Partnership adopted the new standard as of January 1, 2016. The adoption resulted in reclassification of net deferred financing costs of $ 437,864 504,383 Upcoming Accounting Pronouncement In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606), which will supersede the current revenue recognition requirements in Topic 605, Revenue Recognition. The ASU is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The ASU permits application of the new revenue recognition guidance to be applied using one of two retrospective application methods. The Partnership plans to apply the standard using the modified retrospective method. While the Partnership is in the process of making its preliminary assessment, it does not believe this will have a material impact on revenue recognition policies. In November 2016, the FASB issued ASU 2016-18 "Statement of Cash Flows (Topic 230): Restricted Cash." This update requires inclusion of restricted cash and restricted cash equivalents with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The guidance will be effective for fiscal years beginning after December 15, 2017, including interim periods within that year. The Partnership is currently evaluating the impact of the adoption of this ASU.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2016
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 twenty-five year 17,980,458 18,405,210 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 Future maturities on the notes payable for the next five years and thereafter are as follows: 2017 - $ 449,922 473,724 498,786 522,749 552,829 15,482,448 At December 31, 2016 and 2015, “Other Assets” includes cash of approximately $ 551,000 419,000

Discontinued Operations and Ass

Discontinued Operations and Asset Held for Sale	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	3. Discontinued Operations and Asset Held for Sale In August 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 In September 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 the year ended December 31, 2015. In February 29, 2016, the Partnership closed on the sale of Ardmor Village for a sale price of $ 10,587,274 10,551,474 8,070,000 2,559,737 8,742 257,247 50,055 2,775,772 97,999 7,690,000 As a result of the sale, the Partnership has classified the Ardmor Village community and the associated financial results as “discontinued operations” on the accompanying consolidated statement of operations for the years ended December 31, 2016 and 2015 and as an “asset held for sale” on the accompanying balance sheet as of December 31, 2015. 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 2016 2015 Rent revenue $ 146,561 $ 2,577,228 Home sale revenue 500 116,671 Other revenue 23,589 554,779 Total revenue $ 170,650 $ 3,248,678 Administrative expenses 414,007 1,800,318 Property taxes 18,427 346,087 Utilities 20,855 336,714 Property operations 14,737 520,947 Depreciation 0 462,496 Interest expense 19,439 350,956 Home sale expenses 0 98,209 Total operating expenses $ 487,465 $ 3,915,727 Income (loss) from property operations (316,815) (667,049) Gain on sale of the properties 8,177,909 9,937,675 Prepayment penalties and write-off of deferred charges on debt extinguishment (355,246) (960,090) Net income from discontinued operations $ 7,505,848 $ 8,310,536

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015, Uniprop AM LLC earned property management fees of approximately $ 247,000 383,000 5,000 700 Certain employees of affiliates of the General Partner were paid an aggregate of approximately $ 585,000 728,000 8,300 7,800 Contingent Purchase Price A general partner of Genesis Associates Limited Partnership has an interest in the seller of the Sunshine Village property, acquired by the Partnership in 1987 and is entitled to contingent consideration that will not exceed $ 1,108,000

Reconciliation of Financial Sta

Reconciliation of Financial Statement Income and Taxable Income	12 Months Ended
	Dec. 31, 2016
Reconciliation Of Financial Statement Income and Taxable Income [Abstract]
Reconciliation Of Financial Statement Income and Taxable Income [Text Block]	5. Reconciliation of Financial Statement Income and Taxable Income 2016 2015 Income (Loss) per the financial statements $ 7,164,500 7,893,894 Adjustments to depreciation for difference in methods 345,768 261,145 Adjustments for prepaid rent, meals and entertainment, inventory write downs, commissions, sales of lease homes, sales of properties, and tangible property regulations adoption 216,675 857,567 Income (Loss) Per the Partnership’s Tax Return $ 7,726,943 9,012,606

Partners' Capital

Partners' Capital	12 Months Ended
	Dec. 31, 2016
Partners' Capital Notes [Abstract]
Partners' Capital Notes Disclosure [Text Block]	6. 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 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 $ 889,000 5,645,000 65,201,000 At December 31, 2016, the general partner’s cumulative incentive management interest to be distributed was approximately $ 16,000,000 Allocation of Net Income Net income is principally allocated 99 1

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	7. Supplemental Cash Flow Information Interest paid during 2016 and 2015 was approximately $ 1,231,000 2,058,000

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	8. Subsequent Event As described in the Form 8-K dated January 17, 2017, a special meeting of the unit holders and the limited partners of the Fund was held on January 17, 2017. At the special meeting, the unit holders and limited partners voted on the proposed plan of dissolution of the Partnership. At the special meeting, 2,066,861 62.568 The votes cast regarding the proposed plan of dissolution were as follows: 1,988,742 61,220 16,899 The affirmative vote represented a majority in interest outstanding as of the record date of the unit holders and limited partners, as a group. Accordingly, the plan of dissolution was approved. The Board of Directors has yet to decide on a specific course of action to implement the approved plan of dissolution, but will meet in the near future to discuss a strategy to sell the two remaining properties and dissolve the Partnership.

Interim Results (Unaudited)

Interim Results (Unaudited)	12 Months Ended
	Dec. 31, 2016
Selected Quarterly Financial Information [Abstract]
Quarterly Financial Information [Text Block]	9. Interim Results (Unaudited) Three Months Ended 2016 March 31, June 30, September 30, December 31, Revenues from Continuing Operations $ 1,155 $ 1,277 $ 1,220 $ 1,218 Revenues from Discontinued Operations $ 171 $ 0 $ 0 $ 0 Total Revenues from Operations $ 1,326 $ 1,277 $ 1,220 $ 1,218 Income (Loss) from Continuing Operations $ (378) $ 66 $ (81) $ 52 Income(Loss) from Discontinued Operations $ 7,397 $ 0 $ 0 $ 108 Total Income (Loss) $ 7,021 $ 66 $ (81) $ 160 Income (Loss) Per Limited Partnership Unit from Continuing Operations $ (.11) $ .01 $ (.02) $ .01 Income (Loss) Per Limited Partnership Unit from Discontinued Operations $ 2.24 $ .00 $ .00 $ .03 Total Income (Loss) Per Limited Partnership Unit from Operations $ 2.13 $ .02 $ (.02) $ .04 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)

Schedule III - Real Estate and

Schedule III - Real Estate and Accumulated Depreciation	12 Months Ended
	Dec. 31, 2016
Real Estate and Accumulated Depreciation Disclosure [Abstract]
Real Estate and Accumulated Depreciation Disclosure [Text Block]	Schedule III - Real Estate and Accumulated Depreciation December 31, 2016 Column A Column B Column C Colum n D Column E Column F Column G Column H Initial Cost Costs Capitalized Subsequent to Acquisition Gross Amount at at Close of Period Life on Which Depreciation in Latest Income Description Encumbrance Land Buildings and Improvements Land I Buildings and improvements Land Buildings and Improvements Total Accumulated Depreciation Date Statement is Sunshine Village (Davie, FL) 6,254,073 1,215,862 4,875,878 - 832,218 1,215,862 5,708,096 6,923,958 5,324,341 1987 30 years West Valley (Las Vegas NV) 11,726,386 2,289,700 9,158,800 89,011 1,785,818 2,378,711 10,944,618 13,323,329 10,101,474 1988 30 years $ 17,980,459 $ 3,505,562 $ 14,034,678 $ 89,011 $ 2,618,036 $ 3,594,573 $ 16,652,714 $ 20,247,287 $ 15,425,815 Notes to Schedule III December 31, 2016 1. Reconciliation of Land The following table reconciles the land from January 1, 2015 to December 31, 2016: 2016 2015 Balance, at January 1 $ 3,594,573 $ 8,952,937 Land held for sale - (1,067,374 ) Cost of land sold - (4,290,990 ) Balance, at December 31 $ 3,594,573 $ 3,594,573 2. Reconciliation of Buildings and Improvements The following table reconciles the buildings and improvements from January 1, 2015 to December 31, 2016: 2016 2015 Balance, at January 1 $ 16,421,414 $ 42,772,229 Additions to buildings and improvements 231,300 14,380 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, at December 31 $ 16,652,714 $ 16,421,414 3. Reconciliation of Accumulated Depreciation The following table reconciles the accumulated depreciation from January 1, 2015 to December 31, 2016: 2016 2015 Balance, at January 1 $ 14,841,645 $ 36,712,410 Current year depreciation expense 584,170 608,068 Accumulated depreciation on assets held for sale - (5,000,756 ) Accumulated depreciation on assets sold - (17,478,077 ) Balance, at December 31 $ 15,425,815 $ 14,841,645 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, 2016
Accounting Policies [Abstract]
Business Combinations Policy [Policy Text Block]	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 two manufactured housing communities (the “properties”) at December 31, 2016, located in Florida and Nevada. 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 66,068,000 58,000,000 16,008,000 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 the two 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]	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 approximately $14,908,000 and $14,366,000 as of December 31, 2016 and 2015, 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, 2016 and 2015 was $73,000 and $60,000, respectively. The following table summarizes the reported amount of manufactured homes and improvements for continuing properties at December 31, 2016 and 2015: 2016 # of Homes Amount Unoccupied - Available for sale 10 $ 528,406 Leased to tenants: Cost 69 2,939,802 Accumulated Depreciation (345,000 ) Total 79 $ 3,123,208 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
Debt, Policy [Policy Text Block]	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 2016 and 2015 sale of properties and repayment of mortgage notes payable described in Note 3, unamortized deferred financing costs totaling $ 97,999 242,785 164,519 324,874 227,330 160,810
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 incurred expenditures of $903,232, of which $816,203 was capitalized and amortized over the life of the residents’ three year rental periods. These costs have been fully amortized as of December 31, 2016. Amortization of these costs recognized for the years ended December 31, 2016 and 2015 totaled $54,394 and $276,201, respectively, and have been recorded as a reduction to rental revenue.
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, and 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 $169,839 and $187,074 at December 31, 2016 and 2015, 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, 2016 and 2015, 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 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 changed 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. 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 is now required to be reported as a component of interest expense. The new standard was effective in 2016 for all entities, and the Partnership adopted the new standard as of January 1, 2016. The adoption resulted in reclassification of net deferred financing costs of $437,864 and $504,383 from “Unamortized financing costs” to “Notes payable”, on the Balance Sheets as of December 31, 2016 and 2015, respectively. Upcoming Accounting Pronouncement In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606), which will supersede the current revenue recognition requirements in Topic 605, Revenue Recognition. The ASU is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The ASU permits application of the new revenue recognition guidance to be applied using one of two retrospective application methods. The Partnership plans to apply the standard using the modified retrospective method. While the Partnership is in the process of making its preliminary assessment, it does not believe this will have a material impact on revenue recognition policies. In November 2016, the FASB issued ASU 2016-18 "Statement of Cash Flows (Topic 230): Restricted Cash." This update requires inclusion of restricted cash and restricted cash equivalents with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The guidance will be effective for fiscal years beginning after December 15, 2017, including interim periods within that year. The Partnership is currently evaluating the impact of the adoption of this ASU.

Summary of Accounting Policie18

Summary of Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015: 2016 # of Homes Amount Unoccupied - Available for sale 10 $ 528,406 Leased to tenants: Cost 69 2,939,802 Accumulated Depreciation (345,000) Total 79 $ 3,123,208 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

Discontinued Operations and A19

Discontinued Operations and Asset Held for Sale (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 are as follows: 2016 2015 Rent revenue $ 146,561 $ 2,577,228 Home sale revenue 500 116,671 Other revenue 23,589 554,779 Total revenue $ 170,650 $ 3,248,678 Administrative expenses 414,007 1,800,318 Property taxes 18,427 346,087 Utilities 20,855 336,714 Property operations 14,737 520,947 Depreciation 0 462,496 Interest expense 19,439 350,956 Home sale expenses 0 98,209 Total operating expenses $ 487,465 $ 3,915,727 Income (loss) from property operations (316,815) (667,049) Gain on sale of the properties 8,177,909 9,937,675 Prepayment penalties and write-off of deferred charges on debt extinguishment (355,246) (960,090) Net income from discontinued operations $ 7,505,848 $ 8,310,536

Reconciliation of Financial S20

Reconciliation of Financial Statement Income and Taxable Income (Tables)	12 Months Ended
	Dec. 31, 2016
Reconciliation Of Financial Statement Income and Taxable Income [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2016 2015 Income (Loss) per the financial statements $ 7,164,500 7,893,894 Adjustments to depreciation for difference in methods 345,768 261,145 Adjustments for prepaid rent, meals and entertainment, inventory write downs, commissions, sales of lease homes, sales of properties, and tangible property regulations adoption 216,675 857,567 Income (Loss) Per the Partnership’s Tax Return $ 7,726,943 9,012,606

Interim Results (Unaudited) (Ta

Interim Results (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2015 through December 31, 2016: Three Months Ended 2016 March 31, June 30, September 30, December 31, Revenues from Continuing Operations $ 1,155 $ 1,277 $ 1,220 $ 1,218 Revenues from Discontinued Operations $ 171 $ 0 $ 0 $ 0 Total Revenues from Operations $ 1,326 $ 1,277 $ 1,220 $ 1,218 Income (Loss) from Continuing Operations $ (378) $ 66 $ (81) $ 52 Income(Loss) from Discontinued Operations $ 7,397 $ 0 $ 0 $ 108 Total Income (Loss) $ 7,021 $ 66 $ (81) $ 160 Income (Loss) Per Limited Partnership Unit from Continuing Operations $ (.11) $ .01 $ (.02) $ .01 Income (Loss) Per Limited Partnership Unit from Discontinued Operations $ 2.24 $ .00 $ .00 $ .03 Total Income (Loss) Per Limited Partnership Unit from Operations $ 2.13 $ .02 $ (.02) $ .04 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)

Summary of Accounting Policie22

Summary of Accounting Policies (Details)	Dec. 31, 2016USD ($)Number	Dec. 31, 2015USD ($)Number
Unoccupied - Available for sale of homes	10	12
Cost of homes	69	57
Total Number of homes	79	69
Unoccupied - Available for sale amount	528,406	662,692
Cost of amount	2,939,802	2,239,650
Accumulated Depreciation amount | $	$ (345,000)	$ (380,000)
Total value of amount | $	$ 3,123,208	$ 2,522,342

Summary of Accounting Policie23

Summary of Accounting Policies (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 1986	Dec. 31, 2016	Dec. 31, 2015	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		$ 345,000	$ 380,000
Amortization of Financing Costs		164,519	324,874
Business Acquisition Purchase Price Allocations Property	$ 58,000,000
Depreciation		664,137	1,139,194
Amortization Of Home Relocation Costs		$ 54,394	276,201
Deferred Home Relocation Costs, Rental Period		3 years
Unamortized Financing Cost On Mortgage		$ 97,999	242,785
Notes Receivable		169,839	187,074
Accumulated Amortization, Deferred Finance Costs		227,330	160,810
Accounting Standards Update 2015-03 [Member]
Summary Of Accounting Policies [Line Items]
Reclassification Of Unamortized Financing Costs To Notes Payable		437,864	504,383
Property, Plant and Equipment [Member]
Summary Of Accounting Policies [Line Items]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment		$ 14,908,000	14,366,000
Sunshine Village [Member]
Summary Of Accounting Policies [Line Items]
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		$ 73,000	$ 60,000

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2013	Dec. 31, 2015
Mortgage Loans on Real Estate [Line Items]
Debt Instrument, Interest Rate Terms	twenty-five year
Note payable	$ 17,542,594		$ 17,900,827
Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year	449,922
Long-term Debt, Maturities, Repayments of Principal in Year Two	473,724
Long-term Debt, Maturities, Repayments of Principal in Year Three	498,786
Long-term Debt, Maturities, Repayments of Principal in Year Four	522,749
Long-term Debt, Maturities, Repayments of Principal in Year Five	552,829
Long-term Debt, Maturities, Repayments of Principal after Year Five	15,482,448
Mortgage Notes Payable Amortized Term	$ 551,000		419,000
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	$ 17,980,458		$ 18,405,210

Discontinued Operations and A25

Discontinued Operations and Asset Held for Sale (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Rent revenue									$ 146,561	$ 2,577,228
Home sale revenue									500	116,671
Other revenue									23,589	554,779
Total revenue	$ 0	$ 0	$ 0	$ 171	$ 264	$ 823	$ 1,069	$ 1,093	170,650	3,248,678
Administrative expenses									414,007	1,800,318
Property taxes									18,427	346,087
Utilities									20,855	336,714
Property operations									14,737	520,947
Depreciation									0	462,496
Interest expense									19,439	350,956
Home sale expenses									0	98,209
Total operating expenses									487,465	3,915,727
Income (loss) from property operations									(316,815)	(667,049)
Gain on sale of the properties									8,177,909	9,937,675
Prepayment penalties and write-off of deferred charges on debt extinguishment									(355,246)	(960,090)
Net income from discontinued operations	$ 108	$ 0	$ 0	$ 7,397	$ (55)	$ 8,167	$ 54	$ 143	$ 7,505,848	$ 8,310,536

Discontinued Operations and A26

Discontinued Operations and Asset Held for Sale (Details Textual) - USD ($)	1 Months Ended			12 Months Ended
	Feb. 29, 2016	Sep. 30, 2015	Aug. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Sale of Property, Plant, and Equipment				$ 10,551,474	$ 20,267,166
Disposal Group, Including Discontinued Operation, Depreciation and Amortization				$ 0	462,496
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]
Disposal Group, Including Discontinued Operation, Assets					2,642,601
Disposal Group, Including Discontinued Operation, Assets, Current					141,918
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Noncurrent					7,658,894
Disposal Group, Including Discontinued Operation, Depreciation and Amortization					5,158,211
Disposal Group, Including Discontinued Operation, Liabilities					2,656,641
Asset Retirement Obligation, Current					81,812
Disposal Group, Including Discontinued Operation, Liabilities, Noncurrent					$ 2,574,829
Ardmor Village 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	$ 10,551,474
Disposal Group Including Discontinued Operation Prepayment Penalties	257,247
Disposal Group Including Discontinued Operation Unamortized Deferred Financing Costs Write Off	97,999
Proceeds from Sale of Property, Plant, and Equipment	10,587,274
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	8,070,000
Proceeds from Other Debt	7,690,000
Participating Mortgage Loans, Mortgage Obligations, Amount	2,559,737
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Noncurrent	2,775,772
Debt Instrument, Periodic Payment, Interest	8,742
Escrow Deposit	$ 50,055

Related Party Transactions (Det

Related Party Transactions (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Payment for Management Fee	$ 585,000	$ 728,000
Maximum Contingent Purchase Price	1,108,000
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Management Fee Payable	5,000	700
Uniprop Homes, Inc [Member]
Related Party Transaction [Line Items]
Proceeds from Commissions Received	8,300	7,800
Uniprop Am Llc [Member]
Related Party Transaction [Line Items]
Proceeds from Commissions Received	$ 247,000	$ 383,000

Reconciliation of Financial S28

Reconciliation of Financial Statement Income and Taxable Income (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Effective Income Tax Reconciliation [Line Items]
Income (Loss) per the financial statements	$ 160	$ (81)	$ 66	$ 7,021	$ (98)	$ 7,796	$ 34	$ 161	$ 7,164,500	$ 7,893,894
Adjustments to depreciation for difference in methods									345,768	261,145
Adjustments for prepaid rent, meals and entertainment, inventory write downs, commissions, sales of lease homes, sales of properties, and tangible property regulations adoption									216,675	857,567
Income (Loss) Per the Partnership's Tax Return									$ 7,726,943	$ 9,012,606

Partners' Capital (Details Text

Partners' Capital (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
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	$ 889,000	$ 5,645,000
Preferred Units, Cumulative Cash Distributions	65,201,000
General Partner's Share of Undistributed Earnings, Incentive Distribution Right Embedded in General Partner Interest	$ 16,000,000
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, 2016	Dec. 31, 2015
Condensed Cash Flow Statements, Captions [Line Items]
Interest Paid	$ 1,231,000	$ 2,058,000

Subsequent Event (Details Textu

Subsequent Event (Details Textual) - Subsequent Event [Member]	Jan. 17, 2017shares
Dissolution of Partnership, Number Units Represented	2,066,861
Dissolution of Partnership, Percentage of Units Represented	62.568%
Support For Dissolution [Member]
Dissolution of Partnership, Number Units Represented	1,988,742
Against For Dissolution [Member]
Dissolution of Partnership, Number Units Represented	61,220
Abstain From Dissolution [Member]
Dissolution of Partnership, Number Units Represented	16,899

Interim Results (Unaudited) (De

Interim Results (Unaudited) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information [Line Items]
Revenues from Continuing Operations	$ 1,218	$ 1,220	$ 1,277	$ 1,155	$ 1,079	$ 1,081	$ 1,056	$ 1,086
Revenues from Discontinued Operations	0	0	0	171	264	823	1,069	1,093	$ 170,650	$ 3,248,678
Total Revenues from Operations	1,218	1,220	1,277	1,326	1,343	1,904	2,125	2,179
Income (Loss) from Continuing Operations	52	(81)	66	(378)	(43)	(371)	(20)	18	(341,348)	(416,642)
Income (Loss) from Discontinued Operations	108	0	0	7,397	(55)	8,167	54	143	7,505,848	8,310,536
Total Income (Loss)	$ 160	$ (81)	$ 66	$ 7,021	$ (98)	$ 7,796	$ 34	$ 161	$ 7,164,500	$ 7,893,894
Income (Loss) Per Limited Partnership Unit from Continuing Operations	$ 0.01	$ (0.02)	$ 0.01	$ (0.11)	$ (0.01)	$ (0.11)	$ (0.01)	$ 0	$ (0.10)	$ (0.13)
Income (Loss) Per Limited Partnership Unit from Discontinued Operations	0.03	0	0	2.24	(0.01)	2.47	0.01	0.05	2.27	2.52
Total Income (Loss) Per Limited Partnership Unit from Operations	$ 0.04	$ (0.02)	$ 0.02	$ 2.13	$ (0.02)	$ 2.36	$ 0	$ 0.05	$ 2.17	$ 2.39

Schedule III - Real Estate an33

Schedule III - Real Estate and Accumulated Depreciation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Real Estate and Accumulated Depreciation, Amount of Encumbrances	$ 17,980,459
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	2,618,036
Real Estate and Accumulated Depreciation, Carrying Amount of Land	3,594,573
Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements	16,652,714
Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements	20,247,287
Real Estate and Accumulated Depreciation, Accumulated Depreciation	15,425,815	$ 14,841,645	$ 36,712,410
Sunshine Village [Member]
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Real Estate and Accumulated Depreciation, Amount of Encumbrances	6,254,073
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	832,218
Real Estate and Accumulated Depreciation, Carrying Amount of Land	1,215,862
Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements	5,708,096
Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements	6,923,958
Real Estate and Accumulated Depreciation, Accumulated Depreciation	$ 5,324,341
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	$ 11,726,386
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	1,785,818
Real Estate and Accumulated Depreciation, Carrying Amount of Land	2,378,711
Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements	10,944,618
Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements	13,323,329
Real Estate and Accumulated Depreciation, Accumulated Depreciation	$ 10,101,474
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, 2016	Dec. 31, 2015
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Balance, at January 1	$ 3,594,573	$ 8,952,937
Land held for sale	0	(1,067,374)
Cost of land sold	0	(4,290,990)
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, 2016	Dec. 31, 2015
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Balance, at January 1	$ 16,421,414	$ 42,772,229
Additions to buildings and improvements	231,300	14,380
Additions to buildings and improvements of asset held for sale	0	4,768
Cost of asset held for sale	0	(5,762,594)
Cost of assets sold	0	(20,607,369)
Balance, at December 31	$ 16,652,714	$ 16,421,414

Schedule III - Real Estate an36

Schedule III - Real Estate and Accumulated Depreciation (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]
Balance, at January 1	$ 14,841,645	$ 36,712,410
Current year depreciation expense	584,170	608,068
Accumulated depreciation on assets held for sale	0	(5,000,756)
Accumulated depreciation on assets sold	0	(17,478,077)
Balance, at December 31	$ 15,425,815	$ 14,841,645