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Allowance for Credit Losses - Summary of Changes in Partnership's Allowance for Credit Losses (Details) - USD ($) | 3 Months Ended
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Mar. 31, 2025 | Mar. 31, 2024
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |
Balance, beginning of period |  | $ 3,230,000 | $ 4,097,000
Current provision for credit losses |  | (172,000) | (806,000)
Recovery of prior credit loss |  | (16,967) | (17,155)
Balance, end of period |  | 3,058,000 | 3,291,000
MRB and taxable MRB investments [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |
Balance, beginning of period |  | 4,128,849 | 9,910,079
Recovery of prior credit loss | [1] | (16,967) | (17,155)
Balance, end of period | [2] | 4,111,882 | 9,892,924
Governmental Issuer Loans [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |
Balance, beginning of period |  | 1,038,000 | 1,294,000
Current provision for credit losses |  | (97,000) | (128,000)
Balance, end of period |  | 941,000 | 1,166,000
Taxable Governmental Issuer Loans [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |
Balance, beginning of period |  | 76,000 | 77,000
Current provision for credit losses |  | 65,000 | (36,000)
Balance, end of period |  | 141,000 | 41,000
Property Loans [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |
Balance, beginning of period |  | 1,930,000 | 2,048,000
Current provision for credit losses |  | (72,000) | (420,000)
Balance, end of period |  | 1,858,000 | 1,628,000
Unfunded Commitments [Member] |  |  |
Financing Receivable, Allowance for Credit Loss [Line Items] |  |  |
Balance, beginning of period |  | 186,000 | 678,000
Current provision for credit losses |  | (68,000) | (222,000)
Balance, end of period |  | $ 118,000 | $ 456,000
[1] | The Partnership compared the present value of cash flows expected to be collected to the amortized cost basis of the Live 929 Apartments Series 2022A MRB, which indicated a recovery of value. As the recovery was identified prior to the effective date of the CECL standard, the Partnership will accrete the recovery of prior credit loss into investment income over the term of the MRB.
[2] | The allowance for credit losses as of March 31, 2025 was related to the Live 929 Apartments – 2022A MRB. The allowance for credit losses as of March 31, 2024 was related to the Provision Center 2014-1 MRB and the Live 929 Apartments – 2022A MRB

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