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Governmental Issuer Loans - Summary of Partnership's GIL Investments (Details)
12 Months Ended
Dec. 31, 2021
USD ($)
Unit
Dec. 31, 2020
USD ($)
Unit
SIFMA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate 2.25% 2.25%
Scharbauer Flats Apartments [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date Jan. 01, 2023 [1],[2],[3] Jan. 01, 2023 [4],[5],[6]
Oasis at Twin Lakes [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1],[2],[3] Aug. 01, 2023  
Centennial Crossings [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date Sep. 01, 2023 [1],[2],[3] Sep. 01, 2023 [4],[5],[6]
Legacy Commons at Signal Hills [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1],[2],[3] Feb. 01, 2024  
Legacy Commons at Signal Hills [Member] | SOFR [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2],[3],[7] 3.07%  
Hilltop at Signal Hills [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1],[2],[3] Aug. 01, 2023  
Hilltop at Signal Hills [Member] | SOFR [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2],[3],[7] 3.07%  
Osprey Village [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1],[2],[3] Aug. 01, 2024  
Osprey Village [Member] | SOFR [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2],[3],[7] 3.07%  
Willow Place Apartments [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1],[2],[3] Oct. 01, 2024  
Willow Place Apartments [Member] | SOFR [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2],[3],[8] 3.30%  
Governmental Issuer Loans [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Amortized Cost $ 184,767,450 $ 64,863,657
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | Midland, TX [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired June 2020 [9] June 2020 [10]
Units | Unit 300 [9] 300 [10]
Maturity Date Jan. 01, 2023 [9],[11] Jan. 01, 2023 [10],[12]
Current Interest Rate 3.20% [9] 3.19% [10]
Amortized Cost $ 40,000,000 [9] $ 40,000,000 [10]
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | SIFMA [Member] | Midland, TX [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate 3.10% [9] 3.10% [10]
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | Roseville, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired July 2020 [9] July 2020 [10]
Units | Unit 228 [9] 228 [10]
Maturity Date Aug. 01, 2023 [9],[11] Aug. 01, 2023 [10],[12]
Current Interest Rate 3.75% [9] 3.75% [10]
Amortized Cost $ 34,000,000 [9] $ 14,403,000 [10]
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | SIFMA [Member] | Roseville, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate 3.25% [9],[13],[14] 3.25% [10],[15],[16]
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | Centennial, CO [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired August 2020 [9] August 2020 [10]
Units | Unit 209 [9] 209 [10]
Maturity Date Sep. 01, 2023 [9],[11] Sep. 01, 2023 [10],[12]
Current Interest Rate 3.25% [9] 3.25% [10]
Amortized Cost $ 33,080,000 [9] $ 10,460,657 [10]
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | SIFMA [Member] | Centennial, CO [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate 2.75% [9],[13] 2.75% [10],[15]
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | St Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [9] January 2021  
Units | Unit [9] 247  
Maturity Date [9],[11] Feb. 01, 2024  
Current Interest Rate [9] 3.57%  
Amortized Cost [9] $ 33,120,605  
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | SOFR [Member] | St Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [9],[13] 3.07%  
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | St Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [9] January 2021  
Units | Unit [9] 146  
Maturity Date [9],[11] Aug. 01, 2023  
Current Interest Rate [9] 3.57%  
Amortized Cost [9] $ 21,550,584  
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | SOFR [Member] | St Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [9],[13] 3.07%  
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [17] Feb. 01, 2023  
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired January 2021  
Units | Unit 88  
Maturity Date [11] Feb. 01, 2023  
Current Interest Rate 4.60%  
Amortized Cost $ 9,981,200  
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member] | SIFMA [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [13] 3.75%  
Governmental Issuer Loans [Member] | Hope on Broadway [Member] | TOB Trust [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired January 2021  
Units | Unit 49  
Maturity Date [11] Feb. 01, 2023  
Current Interest Rate 4.60%  
Amortized Cost $ 3,691,245  
Governmental Issuer Loans [Member] | Hope on Broadway [Member] | TOB Trust [Member] | SIFMA [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [13] 3.75%  
Governmental Issuer Loans [Member] | Osprey Village [Member] | TOB Trust [Member] | Kissimmee, FL [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [9] July 2021  
Units | Unit [9] 383  
Maturity Date [9],[11] Aug. 01, 2024  
Current Interest Rate [9] 3.57%  
Amortized Cost [9] $ 6,372,030  
Governmental Issuer Loans [Member] | Osprey Village [Member] | TOB Trust [Member] | SOFR [Member] | Kissimmee, FL [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [9],[13] 3.07%  
Governmental Issuer Loans [Member] | Willow Place Apartments [Member] | TOB Trust [Member] | McDonough, GA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [9] September 2021  
Units | Unit [9] 182  
Maturity Date [9],[11] Oct. 01, 2024  
Current Interest Rate [9] 3.55%  
Amortized Cost [9] $ 2,971,786  
Governmental Issuer Loans [Member] | Willow Place Apartments [Member] | TOB Trust [Member] | SOFR [Member] | McDonough, GA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [9],[13] 3.30%  
[1] The borrower may elect to extend the maturity date for a period ranging between six and twelve months upon meeting certain conditions, including payment of a non-refundable extension fee.
[2] The property loan and associated GIL are on parity and share a first mortgage lien position on all real and personal property associated with the underlying property. Affiliates of the borrower have guaranteed limited-to-full payment of principal and accrued interest on the property loan.
[3] The property loan is held in trust in connection with a TOB financings (Note 16).
[4] The borrower may elect to extend the maturity date for a period ranging between six and twelve months upon meeting certain conditions, including payment of a non-refundable extension fee.
[5] The property loan and associated GIL are on parity and share a first mortgage lien position on all real and personal property associated with the underlying property. Affiliates of the borrower have guaranteed limited-to-full payment of principal and accrued interest on the property loan.
[6] The property loan is held in trust in connection with a TOB financings (Note 16).
[7] The index is subject to a floor of 0.50%.
[8] The index is subject to a floor of 0.25%.
[9] The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 23).
[10] The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 23).
[11] The borrower may elect to extend the maturity date for a period ranging between six and twelve months upon meeting certain conditions, including payment of a non-refundable extension fee.
[12] The borrower may elect to extend the maturity date to for a period ranging between six and twelve months upon payment of a non-refundable extension fee.
[13] The variable index interest rate component is subject to a floor.
[14] The variable rate decreases to SIFMA plus 2.25% upon completion of construction.
[15] The variable index interest rate component is subject to a floor.
[16] The variable rate decreases to SIFMA plus 2.25% upon completion of construction.
[17] The borrower may elect to extend the maturity date six months upon meeting certain conditions, including payment of a non-refundable extension fee.