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Variable Interest Entities (Tables)

3 Months Ended

Mar. 31, 2023

Variable Interest Entities [Abstract]

Variable Interest Entities Property Asset Carrying Value and Maximum Exposure

The following table summarizes the Partnership’s maximum exposure to loss associated with its variable interests as of March 31, 2023 and December 31, 2022:

		Maximum Exposure to Loss of Non-consolidated VIEs
		March 31, 2023				December 31, 2022
Mortgage revenue bonds		$	77,127,750			$	71,629,581
Taxable mortgage revenue bonds			4,038,780				3,044,829
Governmental issuer loans			244,527,738				300,230,435
Taxable governmental issuer loans			11,000,000				8,000,000
Property loans			128,173,126				169,002,497
Investments in unconsolidated entities			111,135,056				115,790,841
		$	576,002,450			$	667,698,183

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Variable Interest Entities [Abstract]

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- Definition

Balance sheet classification of the Variable Interest Entity's (VIE) assets included in the statement of financial position of the reporting entity. This element is applicable for variable interests whether the reporting entity has a controlling financial interest (primary beneficiary) or not. [Table Text Block]

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