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Segments - Summary of Partnership Reportable Segment Information (Details) - USD ($)
 3 Months Ended 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2025
Sep. 30, 2024
Dec. 31, 2024
Revenues:          
Investment income $ 18,301,211 $ 21,820,973 $ 61,004,197 $ 60,920,706  
Other interest income 3,106,309 2,235,339 7,952,738 7,309,664  
Contingent interest income     208,059    
Other income 269,890 289,238 1,228,715 455,005  
Total revenues 21,677,410 24,345,550 70,393,709 68,685,375  
Expenses:          
Provision for credit losses 534,084 (226,000) 9,414,818 (1,012,308)  
Depreciation and amortization 1,335 5,967 7,523 17,900  
Interest expense 13,140,392 15,489,187 41,500,896 44,191,387  
Net result from derivative transactions (100,147) 7,897,016 4,315,206 (255,582)  
General and administrative 4,816,648 5,112,958 14,061,774 14,864,773  
Total expenses 18,392,312 28,279,128 69,300,217 57,806,170  
Other Income:          
Gain on sale of real estate assets       63,739  
Gain on sale of mortgage revenue bond       1,012,581  
Gain on sale of investments in unconsolidated entities     200,736 56,986  
Earnings (losses) from investments in unconsolidated entities (1,318,993) (704,096) (3,078,320) (825,652)  
Income (loss) before income taxes 1,966,105 (4,637,674) (1,784,092) 11,186,859  
Income tax benefit (2,050) (1,967) (7,545) (3,951)  
Net income (loss) 1,968,155 (4,635,707) (1,776,547) 11,190,810  
Total assets          
Total assets [1] 1,485,966,240   1,485,966,240   $ 1,579,700,160
Operating Segments [Member] | Affordable Multifamily Investments [Member]          
Revenues:          
Investment income 16,467,330 19,867,214 51,053,489 54,632,588  
Other interest income 2,915,996 2,045,027 7,381,800 7,106,664  
Contingent interest income     208,059    
Other income 269,890 289,238 1,228,715 455,005  
Total revenues 19,653,216 22,201,479 59,872,063 62,194,257  
Expenses:          
Provision for credit losses 536,084 (228,000) 9,410,818 (1,229,308)  
Depreciation and amortization 1,335 5,967 7,523 17,900  
Interest expense 11,674,307 13,931,091 36,764,356 40,553,471  
Net result from derivative transactions (61,071) 6,671,863 3,551,893 (379,097)  
General and administrative 4,816,648 5,112,958 14,061,774 14,864,773  
Total expenses 16,967,303 25,493,879 63,796,364 53,827,739  
Other Income:          
Gain on sale of mortgage revenue bond       1,012,581  
Earnings (losses) from investments in unconsolidated entities 1,304   (28,453)    
Income (loss) before income taxes 2,687,217 (3,292,400) (3,952,754) 9,379,099  
Net income (loss) 2,687,217 (3,292,400) (3,952,754) 9,379,099  
Total assets          
Total assets 1,325,033,170   1,325,033,170   1,428,627,104
Operating Segments [Member] | Seniors and Skilled Nursing Investments [Member]          
Revenues:          
Investment income 1,054,459 890,506 3,148,264 2,445,673  
Other interest income 190,313 190,312 570,938 203,000  
Total revenues 1,244,772 1,080,818 3,719,202 2,648,673  
Expenses:          
Provision for credit losses (2,000) 2,000 4,000 217,000  
Interest expense 662,304 665,656 2,028,443 1,729,922  
Net result from derivative transactions (39,076) 1,225,153 763,313 123,515  
Total expenses 621,228 1,892,809 2,795,756 2,070,437  
Other Income:          
Income (loss) before income taxes 623,544 (811,991) 923,446 578,236  
Net income (loss) 623,544 (811,991) 923,446 578,236  
Total assets          
Total assets 72,449,395   72,449,395   70,163,422
Operating Segments [Member] | Market-Rate Joint Venture Investments [Member]          
Revenues:          
Investment income 779,422 1,063,253 6,802,444 3,842,444  
Total revenues 779,422 1,063,253 6,802,444 3,842,444  
Expenses:          
Interest expense 803,781 892,440 2,708,097 1,907,994  
Total expenses 803,781 892,440 2,708,097 1,907,994  
Other Income:          
Gain on sale of investments in unconsolidated entities     200,736 56,986  
Earnings (losses) from investments in unconsolidated entities (1,320,297) (704,096) (3,049,867) (825,652)  
Income (loss) before income taxes (1,344,656) (533,283) 1,245,216 1,165,784  
Net income (loss) (1,344,656) (533,283) 1,245,216 1,165,784  
Total assets          
Total assets 156,411,038   156,411,038   183,508,429
Operating Segments [Member] | MF Properties [Member]          
Other Income:          
Gain on sale of real estate assets       63,739  
Income (loss) before income taxes       63,739  
Income tax benefit (2,050) (1,967) (7,545) (3,951)  
Net income (loss) 2,050 $ 1,967 7,545 $ 67,690  
Total assets          
Total assets 7,805,782   7,805,782   7,782,906
Consolidation, Eliminations [Member]          
Total assets          
Total assets $ (75,733,145)   $ (75,733,145)   $ (110,381,701)
[1] The condensed consolidated balance sheets include assets of consolidated VIEs that can only be used to settle obligations of these VIEs that totaled $1,255,939,271 and $1,332,121,374 as of September 30, 2025 and December 31, 2024, respectively. The condensed 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 $332,547,286 and $370,876,249 as of September 30, 2025 and December 31, 2024, respectively. See Note 3 - Variable Interest Entities for further detail.