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Mortgage Revenue Bonds - Summary of Changes in Partnership's Allowance for Credit Losses (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Allowance for Credit Loss [Abstract]    
Recovery of prior credit loss $ (57,124)  
Mortgage Revenue Bonds [Member]    
Allowance for Credit Loss [Abstract]    
Balance, beginning of period 9,175,482 [1] $ 7,318,589
Provision for credit loss   1,856,893
Other additions [2] 860,533  
Recovery of prior credit loss [3] (57,124)  
Balance, end of period [1] $ 9,978,891 $ 9,175,482
[1] The allowance for credit losses as of December 31, 2021 and 2022 is related to the Provision Center 2014-1 MRB and the Live 929 Apartments - Series 2022A MRB.
[2] The other addition is related to a re-allocation of the loan loss allowance upon restructuring of the Live 929 Apartments MRBs and property loan.
[3] 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. The Partnership will accrete the recovery of prior credit loss into investment income over the term of the MRB.