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Allowance for Credit Losses - Summary of Changes in Partnership's Allowance for Credit Losses (Details) - USD ($) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |  |  |
Balance, beginning of period |  | $ 5,899,000 |  | $ 495,000 |
Recovery of prior credit loss |  |  |  | (34,312) | $ (22,623)
Cumulative-effect adjustment upon adoption |  |  |  | 5,949,000 |
Current provision for credit losses |  | (774,000) |  | (1,319,000) |
Balance, end of period |  | 5,125,000 |  | 5,125,000 |
MRB and taxable MRB investments [Member] |  |  |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |  |  |
Balance, beginning of period |  | 9,961,924 | $ 10,030,736 | 9,978,891 | 9,175,482
Other additions | [1] |  |  |  | 860,533
Recovery of prior credit loss | [2] | (17,345) | (17,344) | (34,312) | (22,623)
Balance, end of period | [3] | 9,944,579 | $ 10,013,392 | 9,944,579 | $ 10,013,392
Governmental Issuer Loans [Member] |  |  |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |  |  |
Balance, beginning of period |  | 2,080,000 |  |  |
Cumulative-effect adjustment upon adoption |  |  |  | 2,145,000 |
Current provision for credit losses |  | (243,000) |  | (308,000) |
Balance, end of period |  | 1,837,000 |  | 1,837,000 |
Taxable Governmental Issuer Loans [Member] |  |  |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |  |  |
Balance, beginning of period |  | 89,000 |  |  |
Cumulative-effect adjustment upon adoption |  |  |  | 79,000 |
Current provision for credit losses |  | 6,000 |  | 16,000 |
Balance, end of period |  | 95,000 |  | 95,000 |
Property Loans [Member] |  |  |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |  |  |
Balance, beginning of period |  | 2,450,000 |  | 495,000 |
Cumulative-effect adjustment upon adoption |  |  |  | 2,108,000 |
Current provision for credit losses |  | (215,000) |  | (368,000) |
Balance, end of period |  | 2,235,000 |  | 2,235,000 |
Unfunded Commitments [Member] |  |  |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |  |  |
Balance, beginning of period |  | 1,280,000 |  |  |
Cumulative-effect adjustment upon adoption |  |  |  | 1,617,000 |
Current provision for credit losses |  | (322,000) |  | (659,000) |
Balance, end of period |  | $ 958,000 |  | $ 958,000 |
[1] | The other addition is related to a re-allocation of the loan loss allowance upon restructuring of the Live 929 Apartments MRBs and property loan.
[2] | The Partnership compared the present value of cash flows expected to be collected to the amortized cost basis of the Live 929 Apartments Series 2022A MRB, which indicated a recovery of value. As the recovery was identified prior to the effective date of the CECL standard, the Partnership will accrete the recovery of prior credit loss into investment income over the term of the MRB.
[3] | The allowance for credit losses as of June 30, 2023 and 2022 relate to the Provision Center 2014-1 MRB and the Live 929 Apartments – 2022A MRB.

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