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Segments - Summary of Partnership Reportable Segment Information (Details) - USD ($) | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023
Total revenues |  |  |  |  |  |
Total revenues |  | $ 21,969,171 | $ 28,303,941 | $ 44,339,825 | $ 53,241,911 |
Interest expense |  |  |  |  |  |
Interest expense |  | 14,898,265 | 17,602,230 | 28,702,200 | 34,290,592 |
Net result from derivative transactions |  |  |  |  |  |
Net result from derivative transactions |  | (1,884,934) | (8,613,747) | (8,152,598) | (7,330,611) |
Depreciation expense |  |  |  |  |  |
Depreciation expense |  | 5,966 | 405,408 | 11,933 | 810,389 |
Net income |  |  |  |  |  |
Net income |  | 5,178,136 | 21,287,172 | 15,826,517 | 38,078,394 |
Total assets |  |  |  |  |  |
Total assets | [1] | 1,528,641,720 |  | 1,528,641,720 |  | $ 1,513,400,702
Operating Segments [Member] |  |  |  |  |  |
Net income |  |  |  |  |  |
Net income |  | 5,178,136 | 21,287,172 | 15,826,517 | 38,078,394 |
Operating Segments [Member] | Affordable Multifamily MRB Investments [Member] |  |  |  |  |  |
Total revenues |  |  |  |  |  |
Total revenues |  | 19,993,802 | 22,952,542 | 39,992,779 | 44,390,475 |
Interest expense |  |  |  |  |  |
Interest expense |  | 13,853,241 | 17,216,048 | 26,622,380 | 33,642,603 |
Net result from derivative transactions |  |  |  |  |  |
Net result from derivative transactions |  | (1,615,398) | (8,371,772) | (7,050,960) | (7,088,636) |
Depreciation expense |  |  |  |  |  |
Depreciation expense |  | 5,966 | 5,967 | 11,933 | 11,913 |
Net income |  |  |  |  |  |
Net income |  | 4,137,240 | 9,780,399 | 12,673,483 | 8,978,826 |
Total assets |  |  |  |  |  |
Total assets |  | 1,402,754,579 |  | 1,402,754,579 |  | 1,413,596,701
Operating Segments [Member] | Seniors and Skilled Nursing MRB Investments [Member] |  |  |  |  |  |
Total revenues |  |  |  |  |  |
Total revenues |  | 820,347 | 336,487 | 1,567,855 | 433,042 |
Interest expense |  |  |  |  |  |
Interest expense |  | 567,096 | 87,591 | 1,064,266 | 87,591 |
Net result from derivative transactions |  |  |  |  |  |
Net result from derivative transactions |  | (269,536) | (241,975) | (1,101,638) | (241,975) |
Net income |  |  |  |  |  |
Net income |  | 307,787 | 479,871 | 1,390,227 | 576,426 |
Total assets |  |  |  |  |  |
Total assets |  | 58,420,535 |  | 58,420,535 |  | 43,532,926
Operating Segments [Member] | Market-Rate Joint Venture Investments [Member] |  |  |  |  |  |
Total revenues |  |  |  |  |  |
Total revenues |  | 1,155,022 | 3,906,556 | 2,779,191 | 6,084,418 |
Interest expense |  |  |  |  |  |
Interest expense |  | 477,928 | 298,591 | 1,015,554 | 560,398 |
Net income |  |  |  |  |  |
Net income |  | 669,370 | 10,931,529 | 1,699,068 | 28,210,796 |
Total assets |  |  |  |  |  |
Total assets |  | 162,038,096 |  | 162,038,096 |  | 140,791,041
Operating Segments [Member] | MF Properties [Member] |  |  |  |  |  |
Total revenues |  |  |  |  |  |
Total revenues |  |  | 1,108,356 |  | 2,333,976 |
Depreciation expense |  |  |  |  |  |
Depreciation expense |  |  | 399,441 |  | 798,476 |
Net income |  |  |  |  |  |
Net income |  | 63,739 | $ 95,373 | 63,739 | $ 312,346 |
Total assets |  |  |  |  |  |
Total assets |  | 7,991,397 |  | 7,991,397 |  | 7,034,690
Consolidation, Eliminations [Member] |  |  |  |  |  |
Total assets |  |  |  |  |  |
Total assets |  | $ (102,562,887) |  | $ (102,562,887) |  | $ (91,554,656)
[1] | The consolidated balance sheets include assets of consolidated VIEs that can only be used to settle obligations of these VIEs that totaled $1,281,485,410 and $1,247,819,817 as of June 30, 2024 and December 31, 2023, respectively. The consolidated balance sheets include liabilities of the consolidated VIEs for which creditors do not have recourse to the general credit of the Partnership that totaled $372,228,109 and $374,992,803 as of June 30, 2024 and December 31, 2023, respectively. See Note 3 - Variable Interest Entities for further detail.

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