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Condensed Consolidated Statements of Partners' Capital (Unaudited) - USD ($) | Total | Tier 2 [Member] | Tier 3 [Member] | General Partner [Member] | General Partner [Member] Tier 2 [Member] | BUCs - Restricted and Unrestricted [Member] | BUCs - Restricted and Unrestricted [Member] Tier 2 [Member] | BUCs - Restricted and Unrestricted [Member] Tier 3 [Member] | Number of BUCs - Restricted and Unrestricted [Member] | Accumulated Other Comprehensive Income (Loss) [Member]
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2022 | $ 323,955,517 |  |  | $ 285,571 |  | $ 323,669,946 |  |  |  | $ 43,748,239
Cumulative effect of accounting change (Note 2) | (5,949,000) |  |  | (59,490) |  | (5,889,510) |  |  |  |
Partners' Capital Account, Units at Dec. 31, 2022 |  |  |  |  |  |  |  |  | 23,011,517 |
Distributions paid or accrued: |  |  |  |  |  |  |  |  |  |
Regular distribution | (1,175,563) |  |  | (11,756) |  | (1,163,807) |  |  |  |
Distribution of income (Note 22) and (Note 23) |  | $ (9,660,884) |  |  | $ (2,415,221) |  | $ (7,245,663) |  |  |
Cash paid in lieu of fractional BUCs | (2,639) |  |  |  |  | (2,639) |  |  |  |
Net income allocable to Partners | 16,044,572 |  |  | 2,479,058 |  | 13,565,514 |  |  |  |
Restricted units awarded |  |  |  |  |  |  |  |  | 102,087 |
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split |  |  |  |  |  |  |  |  | (151) |
Restricted unit compensation expense | 349,959 |  |  | 3,500 |  | 346,459 |  |  |  |
Unrealized gains (losses) on securities | 20,397,542 |  |  | 203,975 |  | 20,193,567 |  |  |  | 20,397,542
Unrealized gains (losses) on bond purchase commitments | 112,547 |  |  | 1,125 |  | 111,422 |  |  |  | 112,547
Balance at Mar. 31, 2023 | 344,072,051 |  |  | 486,762 |  | 343,585,289 |  |  |  | 64,258,328
Partners' Capital Account, Units at Mar. 31, 2023 |  |  |  |  |  |  |  |  | 23,113,453 |
Balance at Dec. 31, 2022 | 323,955,517 |  |  | 285,571 |  | 323,669,946 |  |  |  | 43,748,239
Partners' Capital Account, Units at Dec. 31, 2022 |  |  |  |  |  |  |  |  | 23,011,517 |
Distributions paid or accrued: |  |  |  |  |  |  |  |  |  |
Net income allocable to Partners | 36,532,562 |  |  |  |  |  |  |  |  |
Unrealized gains (losses) on bond purchase commitments | 39,171 |  |  |  |  |  |  |  |  |
Balance at Jun. 30, 2023 | 344,252,165 |  |  | 488,564 |  | 343,763,601 |  |  |  | 52,685,382
Partners' Capital Account, Units at Jun. 30, 2023 |  |  |  |  |  |  |  |  | 23,115,608 |
Balance at Mar. 31, 2023 | 344,072,051 |  |  | 486,762 |  | 343,585,289 |  |  |  | 64,258,328
Partners' Capital Account, Units at Mar. 31, 2023 |  |  |  |  |  |  |  |  | 23,113,453 |
Distributions paid or accrued: |  |  |  |  |  |  |  |  |  |
Regular distribution | (2,002,209) |  |  | (20,022) |  | (1,982,187) |  |  |  |
Distribution of income (Note 22) and (Note 23) |  | $ (3,513,629) | $ (3,806,269) |  | $ (878,407) |  | $ (2,635,222) | $ (3,806,269) |  |
Net income allocable to Partners | 20,487,990 |  |  | 1,010,088 |  | 19,477,902 |  |  |  |
Restricted units awarded |  |  |  |  |  |  |  |  | 2,155 |
Restricted unit compensation expense | 587,177 |  |  | 5,871 |  | 581,306 |  |  |  |
Unrealized gains (losses) on securities | (11,499,570) |  |  | (114,995) |  | (11,384,575) |  |  |  | (11,499,570)
Unrealized gains (losses) on bond purchase commitments | (73,376) |  |  | (733) |  | (72,643) |  |  |  | (73,376)
Balance at Jun. 30, 2023 | 344,252,165 |  |  | 488,564 |  | 343,763,601 |  |  |  | 52,685,382
Partners' Capital Account, Units at Jun. 30, 2023 |  |  |  |  |  |  |  |  | 23,115,608 |
Balance at Dec. 31, 2023 | 349,306,708 |  |  | 543,977 |  | 348,762,731 |  |  |  | 59,604,899
Partners' Capital Account, Units at Dec. 31, 2023 |  |  |  |  |  |  |  |  | 23,088,268 |
Distributions paid or accrued: |  |  |  |  |  |  |  |  |  |
Regular distribution | (8,622,287) |  |  | (86,223) |  | (8,536,064) |  |  |  |
Distribution of income (Note 22) and (Note 23) |  |  | (50,000) |  |  |  |  | (50,000) |  |
Cash paid in lieu of fractional BUCs | (1,772) |  |  |  |  | (1,772) |  |  |  |
Net income allocable to Partners | 9,881,140 |  |  | 98,311 |  | 9,782,829 |  |  |  |
Sale of BUCs, net of issuance costs, Value | 1,055,267 |  |  |  |  | 1,055,267 |  |  |  |
Sale of BUCs, net of issuance costs, Units |  |  |  |  |  |  |  |  | 64,765 |
Restricted units awarded |  |  |  |  |  |  |  |  | 109,581 |
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split |  |  |  |  |  |  |  |  | (105) |
Restricted unit compensation expense | 332,321 |  |  | 3,323 |  | 328,998 |  |  |  |
Unrealized gains (losses) on securities | (12,008,737) |  |  | (120,087) |  | (11,888,650) |  |  |  | (12,008,737)
Unrealized gains (losses) on bond purchase commitments | (62,959) |  |  | (630) |  | (62,329) |  |  |  | (62,959)
Balance at Mar. 31, 2024 | 339,829,681 |  |  | 438,671 |  | 339,391,010 |  |  |  | 47,533,203
Partners' Capital Account, Units at Mar. 31, 2024 |  |  |  |  |  |  |  |  | 23,262,509 |
Balance at Dec. 31, 2023 | 349,306,708 |  |  | 543,977 |  | 348,762,731 |  |  |  | 59,604,899
Partners' Capital Account, Units at Dec. 31, 2023 |  |  |  |  |  |  |  |  | 23,088,268 |
Distributions paid or accrued: |  |  |  |  |  |  |  |  |  |
Net income allocable to Partners | 14,317,799 |  |  |  |  |  |  |  |  |
Unrealized gains (losses) on bond purchase commitments | (151,550) |  |  |  |  |  |  |  |  |
Reclassification of gain on sale of mortgage revenue bond to net income | (1,012,581) |  |  |  |  |  |  |  |  |
Balance at Jun. 30, 2024 | 325,860,884 |  |  | 294,615 |  | 325,566,269 |  |  |  | 36,836,634
Partners' Capital Account, Units at Jun. 30, 2024 |  |  |  |  |  |  |  |  | 23,290,442 |
Balance at Mar. 31, 2024 | 339,829,681 |  |  | 438,671 |  | 339,391,010 |  |  |  | 47,533,203
Partners' Capital Account, Units at Mar. 31, 2024 |  |  |  |  |  |  |  |  | 23,262,509 |
Distributions paid or accrued: |  |  |  |  |  |  |  |  |  |
Regular distribution | (8,697,451) |  |  | (86,974) |  | (8,610,477) |  |  |  |
Distribution of income (Note 22) and (Note 23) |  |  | $ (6,986) |  |  |  |  | $ (6,986) |  |
Cash paid in lieu of fractional BUCs | (1,696) |  |  |  |  | (1,696) |  |  |  |
Net income allocable to Partners | 4,436,659 |  |  | 44,297 |  | 4,392,362 |  |  |  |
Sale of BUCs, net of issuance costs, Value | 438,685 |  |  |  |  | 438,685 |  |  |  |
Sale of BUCs, net of issuance costs, Units |  |  |  |  |  |  |  |  | 28,037 |
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split |  |  |  |  |  |  |  |  | (104) |
Restricted unit compensation expense | 558,561 |  |  | 5,586 |  | 552,975 |  |  |  |
Unrealized gains (losses) on securities | (9,595,397) |  |  | (95,954) |  | (9,499,443) |  |  |  | (9,595,397)
Unrealized gains (losses) on bond purchase commitments | (88,591) |  |  | (885) |  | (87,706) |  |  |  | (88,591)
Reclassification of gain on sale of mortgage revenue bond to net income | (1,012,581) |  |  | (10,126) |  | (1,002,455) |  |  |  | (1,012,581)
Balance at Jun. 30, 2024 | $ 325,860,884 |  |  | $ 294,615 |  | $ 325,566,269 |  |  |  | $ 36,836,634
Partners' Capital Account, Units at Jun. 30, 2024 |  |  |  |  |  |  |  |  | 23,290,442 |

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