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Variable Interest Entities (Tables)

3 Months Ended

Mar. 31, 2024

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, 2024 and December 31, 2023:

		Maximum Exposure to Loss of Non-consolidated VIEs
		March 31, 2024				December 31, 2023
Mortgage revenue bonds		$	120,453,758			$	98,336,213
Taxable mortgage revenue bonds			3,014,582				13,520,631
Governmental issuer loans			185,157,300				202,547,300
Taxable governmental issuer loans			3,000,000				13,573,000
Property loans			38,261,960				107,511,750
Investments in unconsolidated entities			145,130,907				136,653,246
		$	495,018,507			$	572,142,140

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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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