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Governmental Issuer Loans - Summary of Partnership's GIL Investments (Details)
3 Months Ended 12 Months Ended
Mar. 31, 2022
USD ($)
Unit
Mar. 31, 2021
Dec. 31, 2021
USD ($)
Unit
SIFMA [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate     2.25%
Governmental Issuer Loans [Member] | TOB Trust [Member]      
Governmental Issuer Loans [Line Items]      
Amortized Cost $ 201,649,588   $ 184,767,450
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | Midland, TX [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired June 2020 [1]   June 2020 [2]
Units | Unit 300 [1]   300 [2]
Original Maturity Date Jan. 01, 2023 [1],[3]   Jan. 01, 2023 [2],[4]
Current Interest Rate 3.61% [1]   3.20% [2]
Amortized Cost $ 40,000,000 [1]   $ 40,000,000 [2]
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% [1]   3.10% [2]
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | Roseville, MN [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired July 2020 [1]   July 2020 [2]
Units | Unit 228 [1]   228 [2]
Original Maturity Date Aug. 01, 2023 [1],[3]   Aug. 01, 2023 [2],[4]
Current Interest Rate 2.76% [1]   3.75% [2]
Amortized Cost $ 34,000,000 [1]   $ 34,000,000 [2]
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 2.25% [1]   3.25% [2],[5],[6]
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | Centennial, CO [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired August 2020 [1]   August 2020 [2]
Units | Unit 209 [1]   209 [2]
Original Maturity Date Sep. 01, 2023 [1],[3]   Sep. 01, 2023 [2],[4]
Current Interest Rate 3.26% [1]   3.25% [2]
Amortized Cost $ 33,080,000 [1]   $ 33,080,000 [2]
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | SIFMA [Member] | Centennial, CO [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [5] 2.75% [1]   2.75% [2]
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | St. Paul, MN [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired January 2021 [1]   January 2021 [2]
Units | Unit 247 [1]   247 [2]
Original Maturity Date Feb. 01, 2024 [1],[3]   Feb. 01, 2024 [2],[4]
Current Interest Rate 3.57% [1]   3.57% [2]
Amortized Cost $ 34,620,000 [1]   $ 33,120,605 [2]
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 [5] 3.07% [1]   3.07% [2]
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | St. Paul, MN [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired January 2021 [1]   January 2021 [2]
Units | Unit 146 [1]   146 [2]
Original Maturity Date Aug. 01, 2023 [1],[3]   Aug. 01, 2023 [2],[4]
Current Interest Rate 3.57% [1]   3.57% [2]
Amortized Cost $ 24,450,000 [1]   $ 21,550,584 [2]
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 [5] 3.07% [1]   3.07% [2]
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member]      
Governmental Issuer Loans [Line Items]      
Original Maturity Date [7]   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   January 2021
Units | Unit 88   88
Original Maturity Date Feb. 01, 2023 [3]   Feb. 01, 2023 [4]
Current Interest Rate 4.60%   4.60%
Amortized Cost $ 10,981,200   $ 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 [5] 3.75%   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   January 2021
Units | Unit 49   49
Original Maturity Date Feb. 01, 2023 [3]   Feb. 01, 2023 [4]
Current Interest Rate 4.60%   4.60%
Amortized Cost $ 8,691,245   $ 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 [5] 3.75%   3.75%
Governmental Issuer Loans [Member] | Osprey Village [Member] | TOB Trust [Member] | Kissimmee FL [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired July 2021 [1]   July 2021 [4]
Units | Unit 383 [1]   383 [4]
Original Maturity Date Aug. 01, 2024 [1],[3]   Aug. 01, 2024 [4]
Current Interest Rate 3.57% [1]   3.57% [4]
Amortized Cost $ 11,855,357 [1]   $ 6,372,030 [4]
Governmental Issuer Loans [Member] | Osprey Village [Member] | TOB Trust [Member] | SOFR [Member] | Kissimmee FL [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [5] 3.07% [1]   3.07% [4]
Governmental Issuer Loans [Member] | Willow Place Apartments [Member] | TOB Trust [Member] | McDonough, GA [Member]      
Governmental Issuer Loans [Line Items]      
Month Acquired September 2021 [1]   September 2021 [4]
Units | Unit 182 [1]   182 [4]
Original Maturity Date Oct. 01, 2024 [1],[3]   Oct. 01, 2024 [4]
Current Interest Rate 3.59% [1]   3.55% [4]
Amortized Cost $ 3,971,786 [1]   $ 2,971,786 [4]
Governmental Issuer Loans [Member] | Willow Place Apartments [Member] | TOB Trust [Member] | SOFR [Member] | McDonough, GA [Member]      
Governmental Issuer Loans [Line Items]      
Variable Interest Rate [5] 3.30% [1]   3.30% [4]
[1] The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 21).
[2] The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 21).
[3] The borrower may elect to extend the maturity date to for a period ranging between six and twelve months upon meeting certain conditions, including payment of a non-refundable extension fee.
[4] The borrower may elect to extend the maturity date to for a period ranging between six and twelve months upon meeting certain conditions, including payment of a non-refundable extension fee.
[5] The variable index interest rate component is subject to a floor
[6] The variable rate decreases to SIFMA plus 2.25% upon completion of construction.
[7] The borrower has the option to extend the maturity up to six months upon payment of a non-refundable extension fee