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Consolidated Statements of Partners' Capital - 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, 2021 $ 372,412,027     $ 765,550   $ 371,646,477       $ 114,040,260
Partners' Capital Account, Units at Dec. 31, 2021                 22,941,752  
Distributions paid or accrued:                    
Regular distribution (2,127,734)     (21,277)   (2,106,457)        
Distribution of income (Note 23)   $ (12,969,459) $ (26,835,826)   $ (3,242,365)   $ (9,727,094) $ (26,835,826)    
Cash paid in lieu of fractional BUCs (2,506)         (2,506)        
Net income allocable to Partners 62,695,541     3,471,267   59,224,274        
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split                 1,177  
Restricted units awarded                 96,321  
Restricted units forfeited                 (5,437)  
Restricted unit compensation expense 1,531,622     15,316   1,516,306        
BUCs surrendered to pay tax withholding on vested restricted units (456,127)         (456,127)        
BUCs surrendered to pay tax withholding on vested restricted units, Units                 (22,296)  
Unrealized gains (losses) on securities (69,426,546)     (694,265)   (68,732,281)       (69,426,546)
Unrealized gains (losses) on bond purchase commitments (865,475)     (8,655)   (856,820)       (865,475)
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  
Cumulative effect of accounting change (Note 2) (5,949,000)     (59,490)   (5,889,510)        
Distributions paid or accrued:                    
Regular distribution (20,210,697)     (202,107)   (20,008,590)        
Distribution of income (Note 23)   (12,992,591) (4,020,578)   (3,248,148)   (9,744,443) (4,020,578)    
Cash paid in lieu of fractional BUCs (6,202)         (6,202)        
Net income allocable to Partners 51,143,118     3,589,447   47,553,671        
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split                 (377)  
Restricted units awarded                 105,274  
Restricted unit compensation expense 2,013,736     20,137   1,993,599        
BUCs surrendered to pay tax withholding on vested restricted units (483,255)         (483,255)        
BUCs surrendered to pay tax withholding on vested restricted units, Units                 (28,146)  
Unrealized gains (losses) on securities 15,757,801     157,578   15,600,223       15,757,801
Unrealized gains (losses) on bond purchase commitments 98,859     989   97,870       98,859
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 (33,720,936)     (337,209)   (33,383,727)        
Distribution of income (Note 23)   $ (1,239,431) $ (117,844)   $ (309,858)   $ (929,573) $ (117,844)    
Cash paid in lieu of fractional BUCs (3,468)         (3,468)        
Net income allocable to Partners 18,331,662     479,602   17,852,060        
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split                 (209)  
Sale of BUCs, net of issuance costs, Value 1,493,952         1,493,952        
Sale of BUCs, net of issuance costs, Units                 92,802  
Restricted units awarded                 109,581  
Restricted unit compensation expense 1,891,633     18,916   1,872,717        
BUCs surrendered to pay tax withholding on vested restricted units (234,911)         (234,911)        
BUCs surrendered to pay tax withholding on vested restricted units, Units                 (19,757)  
Unrealized gains (losses) on securities (27,262,557)     (272,626)   (26,989,931)       (27,262,557)
Unrealized gains (losses) on bond purchase commitments (197,788)     (1,978)   (195,810)       (197,788)
Reclassification of gain on sale of mortgage revenue bond to net income (2,220,254)     (22,203)   (2,198,051)       (2,220,254)
Balance at Dec. 31, 2024 $ 306,026,766     $ 98,621   $ 305,928,145       $ 29,924,300
Partners' Capital Account, Units at Dec. 31, 2024                 23,270,685