Variable Interest Entities (Tables)

12 Months Ended

Dec. 31, 2022

Variable Interest Entities [Abstract]

Variable Interest Entities Property Asset Carrying Value and Maximum Exposure

The following table summarizes the Partnership’s maximum exposure to loss associated with its variable interests as of December 31, 2022 and 2021:

	Maximum Exposure to Loss
	December 31, 2022		December 31, 2021
Mortgage revenue bonds	$	71,629,581	$	51,045,000
Taxable mortgage revenue bonds		3,044,829		2,000,000
Governmental issuer loans		300,230,435		184,767,450
Taxable governmental issuer loans		8,000,000		1,000,000
Property loans		169,002,497		47,274,576
Investments in unconsolidated entities		115,790,841		107,793,522
	$	667,698,183	$	393,880,548