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Mortgage Revenue Bonds - Schedule of Investments in MRBs (Details) - USD ($)
Sep. 30, 2023
Dec. 31, 2022
Mortgage Revenue Bonds Held In Trust [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances $ 834,910,798 $ 718,413,130
Cumulative Unrealized Gain 17,670,361 45,127,126
Cumulative Unrealized Loss (9,753,037) (331,311)
Estimated Fair Value 842,828,122 763,208,945
Mortgage Revenue Bonds Held In Trust [Member] | 40rty on Colony - Series P [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1] 5,964,438  
Cumulative Unrealized Gain [1] 302,025  
Estimated Fair Value [1] 6,266,463  
Mortgage Revenue Bonds Held In Trust [Member] | Courtyard [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 9,799,703 [2] 9,874,603 [3]
Cumulative Unrealized Gain 164,483 [2] 888,242 [3]
Estimated Fair Value 9,964,186 [2] 10,762,845 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Glenview Apartments [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 4,327,437 [4],[5] 4,372,370 [6]
Cumulative Unrealized Gain 97,154 [5] 309,570 [6]
Estimated Fair Value 4,424,591 [5] 4,681,940 [6]
Mortgage Revenue Bonds Held In Trust [Member] | Harmony Court Bakersfield [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 3,573,108 [2] 3,600,418 [3]
Cumulative Unrealized Gain [3]   274,456
Cumulative Unrealized Loss [2],[7] (2,524)  
Estimated Fair Value 3,570,584 [2],[7] 3,874,874 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Harmony Terrace [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 6,615,477 [2] 6,665,787 [3]
Cumulative Unrealized Gain 109,378 [2] 625,752 [3]
Estimated Fair Value 6,724,855 [2] 7,291,539 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Harden Ranch [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 6,379,546 [8] 6,449,455 [9]
Cumulative Unrealized Gain 237,973 [8] 581,466 [9]
Estimated Fair Value 6,617,519 [8] 7,030,921 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Las Palmas II [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 1,620,883 [2] 1,633,397 [3]
Cumulative Unrealized Gain 18,147 [2] 140,681 [3]
Estimated Fair Value 1,639,030 [2] 1,774,078 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Lutheran Gardens [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [7],[10] 10,352,000  
Cumulative Unrealized Loss [7],[10] (136,683)  
Estimated Fair Value [7],[10] 10,215,317  
Mortgage Revenue Bonds Held In Trust [Member] | Montclair Apartments [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 2,344,415 [5] 2,368,757 [6]
Cumulative Unrealized Gain 69,941 [5] 199,617 [6]
Estimated Fair Value 2,414,356 [5] 2,568,374 [6]
Mortgage Revenue Bonds Held In Trust [Member] | Montecito at Williams Ranch Apartments [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 7,458,938 [1] 7,507,111 [11]
Cumulative Unrealized Gain 247,100 [1] 834,292 [11]
Estimated Fair Value 7,706,038 [1] 8,341,403 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Montevista [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 6,620,295 [1] 6,656,219 [11]
Cumulative Unrealized Gain 279,474 [1] 902,690 [11]
Estimated Fair Value 6,899,769 [1] 7,558,909 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Ocotillo Springs [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [11],[12]   11,090,000
Cumulative Unrealized Loss [11],[12]   (331,311)
Estimated Fair Value [11],[12]   10,758,689
Mortgage Revenue Bonds Held In Trust [Member] | Residency at Empire - Series BB-1 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1] 14,118,198  
Cumulative Unrealized Gain [1] 201,814  
Estimated Fair Value [1] 14,320,012  
Mortgage Revenue Bonds Held In Trust [Member] | Residency at Empire - Series BB-2 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1] 4,000,000  
Cumulative Unrealized Gain [1] 91,432  
Estimated Fair Value [1] 4,091,432  
Mortgage Revenue Bonds Held In Trust [Member] | Residency at Empire - Series BB-3 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1] 1,255,000  
Cumulative Unrealized Gain [1] 178,043  
Estimated Fair Value [1] 1,433,043  
Mortgage Revenue Bonds Held In Trust [Member] | Residency at the Entrepreneur J -1 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 9,086,768 [1],[7] 9,088,496 [11]
Cumulative Unrealized Gain [11]   122,815
Cumulative Unrealized Loss [1],[7] (827,010)  
Estimated Fair Value 8,259,758 [1],[7] 9,211,311 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Residency at the Entrepreneur J -2 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 7,500,000 [1],[7] 7,500,000 [11]
Cumulative Unrealized Gain [11]   176,092
Cumulative Unrealized Loss [1],[7] (616,868)  
Estimated Fair Value 6,883,132 [1],[7] 7,676,092 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Residency at the Entrepreneur J -3 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 6,400,000 [1],[7] 3,900,000 [11]
Cumulative Unrealized Gain [11]   726,834
Cumulative Unrealized Loss [1],[7] (1,551,110)  
Estimated Fair Value 4,848,890 [1],[7] 4,626,834 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Residency at the Mayer [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 29,562,650 [1] 26,067,585 [11]
Estimated Fair Value 29,562,650 [1] 26,067,585 [11]
Mortgage Revenue Bonds Held In Trust [Member] | San Vicente [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 3,342,175 [2] 3,367,978 [3]
Cumulative Unrealized Gain 27,750 [2] 255,787 [3]
Estimated Fair Value 3,369,925 [2] 3,623,765 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Santa Fe Apartments [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 2,840,170 [5] 2,869,660 [6]
Cumulative Unrealized Gain 95,278 [5] 216,000 [6]
Estimated Fair Value 2,935,448 [5] 3,085,660 [6]
Mortgage Revenue Bonds Held In Trust [Member] | Seasons at Simi Valley [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 4,097,107 [2] 4,137,438 [3]
Cumulative Unrealized Gain 220,406 [2] 522,910 [3]
Estimated Fair Value 4,317,513 [2] 4,660,348 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Seasons Lakewood [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 7,046,922 [2] 7,100,512 [3]
Cumulative Unrealized Gain 95,608 [2] 666,562 [3]
Estimated Fair Value 7,142,530 [2] 7,767,074 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Seasons San Juan Capistrano [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 11,864,715 [2] 11,954,944 [3]
Cumulative Unrealized Gain 160,973 [2] 1,038,904 [3]
Estimated Fair Value 12,025,688 [2] 12,993,848 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Summerhill [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 6,152,834 [2],[7] 6,199,861 [3]
Cumulative Unrealized Gain [3]   265,296
Cumulative Unrealized Loss [2],[7] (178,978)  
Estimated Fair Value 5,973,856 [2],[7] 6,465,157 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Sycamore Walk [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 3,393,159 [2],[7] 3,428,986 [3]
Cumulative Unrealized Gain [3]   124,598
Cumulative Unrealized Loss [2],[7] (43,943)  
Estimated Fair Value 3,349,216 [2],[7] 3,553,584 [3]
Mortgage Revenue Bonds Held In Trust [Member] | The Village at Madera [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 2,955,238 [2] 2,977,825 [3]
Cumulative Unrealized Gain 15,027 [2] 247,354 [3]
Estimated Fair Value 2,970,265 [2] 3,225,179 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Tyler Park Townhomes [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 5,554,438 [8] 5,616,043 [9]
Cumulative Unrealized Gain 74,702 [8] 264,300 [9]
Estimated Fair Value 5,629,140 [8] 5,880,343 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Village at Hanford Square [Member] | Series H [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1] 10,400,000  
Cumulative Unrealized Gain [1] 407,460  
Estimated Fair Value [1] 10,807,460  
Mortgage Revenue Bonds Held In Trust [Member] | Vineyard Gardens | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 3,883,419 [1] 3,908,104 [11]
Cumulative Unrealized Gain 153,658 [1] 514,719 [11]
Estimated Fair Value 4,037,077 [1] 4,422,823 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Westside Village Market [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 3,629,816 [8] 3,670,075 [9]
Cumulative Unrealized Gain 94,653 [8] 267,369 [9]
Estimated Fair Value 3,724,469 [8] 3,937,444 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Maryalice Circle Apartments [Member] | GA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1] 5,900,000  
Cumulative Unrealized Gain [1] 219,618  
Estimated Fair Value [1] 6,119,618  
Mortgage Revenue Bonds Held In Trust [Member] | Brookstone [Member] | IL [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 7,244,439 [13] 7,286,052 [14]
Cumulative Unrealized Gain 1,036,434 [13] 1,286,871 [14]
Estimated Fair Value 8,280,873 [13] 8,572,923 [14]
Mortgage Revenue Bonds Held In Trust [Member] | Copper Gate Apartments [Member] | IN [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 4,840,000 [8] 4,840,000 [9]
Cumulative Unrealized Gain 12,697 [8] 117,014 [9]
Estimated Fair Value 4,852,697 [8] 4,957,014 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Renaissance [Member] | Series A [Member] | LA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 10,469,267 [5],[7] 10,585,375 [6]
Cumulative Unrealized Gain [6]   645,412
Cumulative Unrealized Loss [5],[7] (41,970)  
Estimated Fair Value 10,427,297 [5],[7] 11,230,787 [6]
Mortgage Revenue Bonds Held In Trust [Member] | Live 929 Apartments [Member] | Series 2022A [Member] | MD [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 58,277,207 [1] 58,107,262 [11]
Cumulative Unrealized Gain 589,212 [1] 2,217,857 [11]
Estimated Fair Value 58,866,419 [1] 60,325,119 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Meadow Valley [Member] | Series 2022A [Member] | MI [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1],[15] 16,549,356  
Cumulative Unrealized Loss [1],[15] (3,421,190)  
Estimated Fair Value [1],[15] 13,128,166  
Mortgage Revenue Bonds Held In Trust [Member] | Jackson Manor Apartments [member] | MS [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 6,900,000 [1] 6,900,000 [11]
Estimated Fair Value 6,900,000 [1] 6,900,000 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Village Point [Member] | NJ [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [7],[10] 23,000,000  
Cumulative Unrealized Loss [7],[10] (1,191,899)  
Estimated Fair Value [7],[10] 21,808,101  
Mortgage Revenue Bonds Held In Trust [Member] | Greens Property [Member] | Series A [Member] | NC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [9]   7,599,000
Cumulative Unrealized Gain [9]   597
Estimated Fair Value [9]   7,599,597
Mortgage Revenue Bonds Held In Trust [Member] | Lynnhaven Apartments [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [16]   10,352,000
Cumulative Unrealized Gain [16]   127,107
Estimated Fair Value [16]   10,479,107
Mortgage Revenue Bonds Held In Trust [Member] | Silver Moon [Member] | Series A [Member] | NM [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 7,500,102 [5] 7,557,312 [6]
Cumulative Unrealized Gain 441,468 [5] 863,401 [6]
Estimated Fair Value 7,941,570 [5] 8,420,713 [6]
Mortgage Revenue Bonds Held In Trust [Member] | Village at Avalon [Member] | NM [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 15,842,510 [17] 15,942,560 [18]
Cumulative Unrealized Gain 610,649 [17] 1,727,010 [18]
Estimated Fair Value 16,453,159 [17] 17,669,570 [18]
Mortgage Revenue Bonds Held In Trust [Member] | Columbia Gardens [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 12,399,692 [2] 12,542,207 [3]
Cumulative Unrealized Gain 341,847 [2] 968,469 [3]
Estimated Fair Value 12,741,539 [2] 13,510,676 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Companion at Thornhill Apartments [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 10,676,974 [2] 10,786,181 [3]
Cumulative Unrealized Gain 261,025 [2] 709,979 [3]
Estimated Fair Value 10,937,999 [2] 11,496,160 [3]
Mortgage Revenue Bonds Held In Trust [Member] | The Ivy Apartments [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1] 30,570,091  
Cumulative Unrealized Gain [1] 69,694  
Estimated Fair Value [1] 30,639,785  
Mortgage Revenue Bonds Held In Trust [Member] | The Palms at Premier Park Apartment [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 17,940,209 [8] 18,137,042 [9]
Cumulative Unrealized Gain 266,313 [8] 808,555 [9]
Estimated Fair Value 18,206,522 [8] 18,945,597 [9]
Mortgage Revenue Bonds Held In Trust [Member] | The Park at Sondrio [Member] | Series 2022A [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 38,100,000 [1] 38,100,000 [11]
Cumulative Unrealized Gain [1] 378,258  
Estimated Fair Value 38,478,258 [1] 38,100,000 [11]
Mortgage Revenue Bonds Held In Trust [Member] | The Park at Vietti [Member] | Series 2022A [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 26,985,000 [1] 26,985,000 [11]
Cumulative Unrealized Gain [1] 337,999  
Estimated Fair Value 27,322,999 [1] 26,985,000 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Village at River's Edge [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 9,587,468 [2],[7] 9,649,659 [3]
Cumulative Unrealized Gain [3]   590,962
Cumulative Unrealized Loss [5],[7] (133,977)  
Estimated Fair Value 9,453,491 [2],[7] 10,240,621 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Willow Run [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 12,227,486 [2] 12,368,964 [3]
Cumulative Unrealized Gain 336,255 [2] 953,988 [3]
Estimated Fair Value 12,563,741 [2] 13,322,952 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Wiindsor Shores Apartments [Member] | Series A [Member] | Goose Creek, SC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [1] 21,545,000  
Cumulative Unrealized Gain [1] 211,355  
Estimated Fair Value [1] 21,756,355  
Mortgage Revenue Bonds Held In Trust [Member] | Arbors at Hickory Ridge [Member] | TN [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 10,462,129 [8] 10,591,726 [9]
Cumulative Unrealized Gain 1,300,120 [8] 2,005,029 [9]
Estimated Fair Value 11,762,249 [8] 12,596,755 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar at Copperfield [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 13,417,781 [1] 13,532,636 [11]
Cumulative Unrealized Gain 289,278 [1] 919,463 [11]
Estimated Fair Value 13,707,059 [1] 14,452,099 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar at the Crest [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 8,796,967 [8] 8,896,378 [9]
Cumulative Unrealized Gain 378,848 [8] 975,504 [9]
Estimated Fair Value 9,175,815 [8] 9,871,882 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar at the Oaks [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 7,118,705 [8] 7,196,674 [9]
Cumulative Unrealized Gain 215,791 [8] 717,701 [9]
Estimated Fair Value 7,334,496 [8] 7,914,375 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar at the Parkway [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 12,311,348 [5] 12,429,842 [6]
Cumulative Unrealized Gain 310,317 [5] 950,930 [6]
Estimated Fair Value 12,621,665 [5] 13,380,772 [6]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar at Wilcrest [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 5,085,068 [1] 5,128,595 [11]
Cumulative Unrealized Gain [11]   170,370
Cumulative Unrealized Loss [1],[7] (41,834)  
Estimated Fair Value 5,043,234 [1] 5,298,965 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar at Wood Hollow [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 38,610,801 [1] 38,941,304 [11]
Cumulative Unrealized Gain 652,946 [1] 2,645,832 [11]
Estimated Fair Value 39,263,747 [1] 41,587,136 [11]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar in 09 [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 6,146,722 [8] 6,214,048 [9]
Cumulative Unrealized Gain 203,194 [8] 619,707 [9]
Estimated Fair Value 6,349,916 [8] 6,833,755 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar on the Boulevard [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 14,986,587 [8] 15,155,942 [9]
Cumulative Unrealized Gain 448,641 [8] 1,290,551 [9]
Estimated Fair Value 15,435,228 [8] 16,446,493 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Avistar on the Hills [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 4,873,624 [8] 4,927,003 [9]
Cumulative Unrealized Gain 161,109 [8] 523,079 [9]
Estimated Fair Value 5,034,733 [8] 5,450,082 [9]
Mortgage Revenue Bonds Held In Trust [Member] | Bruton Apartments [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 17,261,949 [2],[7] 17,381,296 [3]
Cumulative Unrealized Gain [3]   281,271
Cumulative Unrealized Loss [5],[7] (683,906)  
Estimated Fair Value 16,578,043 [2],[7] 17,662,567 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Concord at Gulfgate [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 18,245,484 [2] 18,404,942 [3]
Cumulative Unrealized Gain 656,978 [2] 1,842,303 [3]
Estimated Fair Value 18,902,462 [2] 20,247,245 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Concord at Little York [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 12,781,825 [2] 12,893,533 [3]
Cumulative Unrealized Gain 495,283 [2] 1,249,523 [3]
Estimated Fair Value 13,277,108 [2] 14,143,056 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Concord at Williamcrest [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 19,800,416 [2] 19,973,464 [3]
Cumulative Unrealized Gain 767,247 [2] 1,935,645 [3]
Estimated Fair Value 20,567,663 [2] 21,909,109 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Crossing at 1415 [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 7,105,209 [2] 7,170,756 [3]
Cumulative Unrealized Gain 194,079 [2] 605,369 [3]
Estimated Fair Value 7,299,288 [2] 7,776,125 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Decatur-Angle [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 21,702,571 [2],[7] 21,866,672 [3]
Cumulative Unrealized Gain [3]   77,837
Cumulative Unrealized Loss [5],[7] (881,145)  
Estimated Fair Value 20,821,426 [2],[7] 21,944,509 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Esperanza at Palo Alto [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 18,793,377 [2] 18,916,082 [3]
Cumulative Unrealized Gain 715,004 [2] 2,209,462 [3]
Estimated Fair Value 19,508,381 [2] 21,125,544 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Heights at 515 [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 6,504,941 [2] 6,564,951 [3]
Cumulative Unrealized Gain 227,030 [2] 573,569 [3]
Estimated Fair Value 6,731,971 [2] 7,138,520 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Heritage Square [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 10,221,885 [5] 10,325,196 [6]
Cumulative Unrealized Gain 236,293 [5] 671,790 [6]
Estimated Fair Value 10,458,178 [5] 10,996,986 [6]
Mortgage Revenue Bonds Held In Trust [Member] | Oaks at Georgetown [Member] | Series A [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 11,821,571 [2] 11,911,472 [3]
Cumulative Unrealized Gain 26,048 [2] 746,300 [3]
Estimated Fair Value 11,847,619 [2] 12,657,772 [3]
Mortgage Revenue Bonds Held In Trust [Member] | Runnymede [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 9,465,000 [13] 9,535,000 [14]
Cumulative Unrealized Gain 291 [13] 45,577 [14]
Estimated Fair Value 9,465,291 [13] 9,580,577 [14]
Mortgage Revenue Bonds Held In Trust [Member] | Southpark [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 11,310,268 [13] 11,257,062 [14]
Cumulative Unrealized Gain 1,203,542 [13] 1,352,726 [14]
Estimated Fair Value 12,513,810 [13] 12,609,788 [14]
Mortgage Revenue Bonds Held In Trust [Member] | 15 West Apartments [Member] | WA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 9,392,920 [2] 9,454,318 [3]
Cumulative Unrealized Gain 733,019 [2] 1,534,060 [3]
Estimated Fair Value 10,125,939 [2] 10,988,378 [3]
Mortgage Revenue Bonds [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 16,691,196 36,888,068
Cumulative Unrealized Gain 250,173 504,076
Cumulative Unrealized Loss (723,541) (1,193,085)
Estimated Fair Value 16,217,828 36,199,059
Mortgage Revenue Bonds [Member] | CCBA Senior Garden Apartments [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 3,766,276 [19] 3,792,700
Cumulative Unrealized Gain   42,672
Cumulative Unrealized Loss [19] (271,895)  
Estimated Fair Value 3,494,381 [19] 3,835,372
Mortgage Revenue Bonds [Member] | Ocotillo Springs Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [4] 3,497,289  
Cumulative Unrealized Loss [4] (451,646)  
Estimated Fair Value [4] 3,045,643  
Mortgage Revenue Bonds [Member] | Ocotillo Springs Series A 1 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 499,781  
Cumulative Unrealized Gain 32,450  
Estimated Fair Value 532,231  
Mortgage Revenue Bonds [Member] | Residency at Empire - Series BB-1 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances   14,118,500
Estimated Fair Value   14,118,500
Mortgage Revenue Bonds [Member] | Residency at Empire - Series BB-2 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances   4,000,000
Estimated Fair Value   4,000,000
Mortgage Revenue Bonds [Member] | Residency at Empire - Series BB-3 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances   55,000
Estimated Fair Value   55,000
Mortgage Revenue Bonds [Member] | Residency at the Entrepreneur - Series J-5 [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 1,000,000  
Estimated Fair Value 1,000,000  
Mortgage Revenue Bonds [Member] | Solano Vista [Member] | Series A [Member] | CA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 2,616,864 2,631,168
Cumulative Unrealized Gain 120,269 297,861
Estimated Fair Value 2,737,133 2,929,029
Mortgage Revenue Bonds [Member] | Handsel Morgan Village Apartments [Member] | GA [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 2,150,000  
Cumulative Unrealized Gain 61,573  
Estimated Fair Value 2,211,573  
Mortgage Revenue Bonds [Member] | Meadow Valley [Member] | MI [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances [20]   4,833,437
Cumulative Unrealized Loss [20]   (1,193,085)
Estimated Fair Value [20]   3,640,352
Mortgage Revenue Bonds [Member] | Greens Property [Member] | Series B [Member] | NC [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances   915,039
Cumulative Unrealized Gain   122
Estimated Fair Value   915,161
Mortgage Revenue Bonds [Member] | Provision Center 2014-1 [Member] | TN [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 927,740 4,294,939
Estimated Fair Value 927,740 4,294,939
Mortgage Revenue Bonds [Member] | Avistar at the Crest [Member] | Series B [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 719,990 724,747
Cumulative Unrealized Gain 9,712 53,132
Estimated Fair Value 729,702 777,879
Mortgage Revenue Bonds [Member] | Avistar at the Oaks [Member] | Series B [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 527,484 530,829
Cumulative Unrealized Gain 4,255 33,406
Estimated Fair Value 531,739 564,235
Mortgage Revenue Bonds [Member] | Avistar at the Parkway [Member] | Series B [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 122,825 123,176
Cumulative Unrealized Gain 14,674 22,510
Estimated Fair Value 137,499 145,686
Mortgage Revenue Bonds [Member] | Avistar in 09 [Member] | Series B [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 435,127 437,886
Cumulative Unrealized Gain 3,510 27,557
Estimated Fair Value 438,637 465,443
Mortgage Revenue Bonds [Member] | Avistar on the Boulevard [Member] | Series B [Member] | TX [Member]    
Schedule Of Available For Sale Securities [Line Items]    
Cost Adjusted for Paydowns and Allowances 427,820 430,647
Cumulative Unrealized Gain 3,730 26,816
Estimated Fair Value $ 431,550 $ 457,463
[1] MRB held by Mizuho Capital Markets, LLC in a debt financing transaction, Note 16.
[2] MRB owned by ATAX TEBS IV, LLC (M45 TEBS), Note 16. The TEBS financing has contractual limitations on the Partnership’s ability to sell the MRB.
[3] MRB owned by ATAX TEBS IV, LLC (M45 TEBS), Note 16. The TEBS financing has contractual limitations on the Partnership’s ability to sell the MRB.
[4] As of the date presented, the Partnership determined that the unrealized loss on the MRB is a result of increasing market interest rates and is not considered a credit loss. As of September 30, 2023, the MRB has been in an unrealized loss position for more than 12 months.
[5] MRB owned by ATAX TEBS III, LLC (M33 TEBS), Note 16. The TEBS financing has contractual limitations on the Partnership’s ability to sell the MRB.
[6] MRB owned by ATAX TEBS III, LLC (M33 TEBS), Note 16. The TEBS financing has contractual limitations on the Partnership’s ability to sell the MRB.
[7] As of the date presented, the Partnership determined that the unrealized loss on the MRB is a result of increasing market interest rates and is not considered a credit loss. As of September 30, 2023, the MRB has been in an unrealized loss position for less than 12 months.
[8] MRB owned by ATAX TEBS II, LLC (M31 TEBS), Note 16. The TEBS financing has contractual limitations on the Partnership’s ability to sell the MRB.
[9] MRB owned by ATAX TEBS II, LLC (M31 TEBS), Note 16. The TEBS financing has contractual limitations on the Partnership’s ability to sell the MRB.
[10] MRB held by Barclays Capital Inc. in a debt financing transaction, Note 16.
[11] MRB held by Mizuho Capital Markets, LLC in a debt financing transaction, Note 16.
[12] As of the date presented, the Partnership determined that the unrealized loss on the MRB is a result of increasing market interest rates and is not considered a credit loss.
[13] MRB owned by ATAX TEBS I, LLC (M24 TEBS), Note 16. The TEBS financing has contractual limitations on the Partnership’s ability to sell the MRB.
[14] MRB owned by ATAX TEBS I, LLC (M24 TEBS), Note 16. The TEBS financing has contractual limitations on the Partnership’s ability to sell the MRB.
[15] The Partnership has a remaining MRB funding commitment of approximately $27.6 million as of September 30, 2023. The MRB and the unfunded MRB commitment are accounted for as available-for-sale securities and reported at fair value. The reported unrealized loss includes the unrealized loss on the current MRB carrying value (based on current fair value) as well as the unrealized loss on the Partnership’s remaining funding commitment outstanding as of September 30, 2023 (also based on current fair value). The Partnership determined the unrealized loss is a result of increasing market interest rates and that the cumulative unrealized loss is not considered a credit loss. As of September 30, 2023, the MRB has been in an unrealized loss position for more than 12 months.
[16] MRB held by Barclays Capital Inc. in a debt financing transaction, Note 16.
[17] MRB held by Morgan Stanley in a debt financing transaction, Note 16.
[18] MRB held by Morgan Stanley in a debt financing transaction, Note 16.
[19] As of the date presented, the Partnership determined that the unrealized loss on the MRB is a result of increasing market interest rates and is not considered a credit loss. As of September 30, 2023, the MRB has been in an unrealized loss position for less than 12 months.
[20] The Partnership has a remaining MRB funding commitment of $39.3 million as of December 31, 2022. The MRB and the unfunded MRB commitment are accounted for as available-for-sale securities and reported at fair value. The reported unrealized loss includes the unrealized loss on the current MRB carrying value (based on current fair value) as well as the unrealized loss on the Partnership’s remaining funding commitment outstanding as of December 31, 2022 (also based on current fair value). The Partnership determined the unrealized loss is a result of increasing market interest rates and that the cumulative unrealized loss is not considered a credit loss.