Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 65,562,166	$ 38,099,488
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	2,717,415	2,732,922
Amortization of deferred financing costs	2,537,186	1,209,837
Gain on sale of investments in unconsolidated entities	(39,805,285)	(15,520,749)
Contingent interest realized on investing activities		(1,848,825)
Provision for credit loss		1,856,893
Provision for loan loss		444,302
Recovery of prior credit loss	(57,124)
Loss on sale of real estate assets, net		14,800
Gain on derivative financial instruments, net of cash paid	(7,187,020)	(21,915)
Restricted unit compensation expense	1,531,622	1,277,694
Bond premium, discount and origination fee amortization	(1,880,983)	(137,520)
Debt premium amortization	(40,591)	(40,565)
Deferred income tax (benefit) & income tax payable/receivable	(120,923)	(166,206)
Change in preferred return receivable from unconsolidated entities, net	(2,404,641)	4,657,928
Accrued interest added to property loan principal	(635,226)
Changes in operating assets and liabilities
Increase in interest receivable	(2,316,182)	(1,099,915)
Decrease in other assets	(356,241)	(349,949)
Increase in accounts payable, accrued expenses and other liabilities	3,583,565	2,831,931
Net cash provided by operating activities	21,127,738	33,940,151
Cash flows from investing activities:
Capital expenditures	(1,808,416)	(156,765)
Proceeds from sale of land held for development		110,000
Advances on mortgage revenue bonds	(182,726,187)	(69,672,500)
Advances on governmental issuer loans	(13,669,857)	(2,000,000)
Advances on governmental issuer loans	(115,462,985)	(119,903,793)
Advances on taxable governmental issuer loans	(7,000,000)	(1,000,000)
Advances on property loans	(131,118,766)	(55,738,536)
Contributions to unconsolidated entities	(34,036,247)	(37,780,645)
Proceeds from sale of investment in an unconsolidated entity	66,786,694	45,281,550
Return of investments in unconsolidated entities	1,462,160	1,476,350
Principal payments received on mortgage revenue bonds and contingent interest	109,034,876	51,710,640
Principal payments received on taxable mortgage revenue bonds	10,583	9,675
Principal payments received on property loans	30,332,123	191,264
Costs incurred on sale of The 50/50 MF Property	(403,625)
Net cash used in investing activities	(278,599,647)	(187,472,760)
Cash flows from financing activities:
Distributions paid	(46,628,307)	(28,650,420)
Repurchase of BUCs		(1,363,736)
Proceeds from the sale of BUCs		33,321,250
Payment of offering costs related to the sale of BUCs		(2,081,755)
Payment of tax withholding related to restricted unit awards	(456,127)	(301,562)
Proceeds from debt financing	643,402,000	181,394,000
Principal payments on debt financing	(404,666,949)	(34,955,800)
Principal payments on mortgages payable	(906,481)	(850,674)
Principal borrowing on unsecured lines of credit		15,172,445
Principal payments on unsecured lines of credit		(22,647,446)
Principal borrowing on secured lines of credit	137,742,000	70,714,000
Principal payments on secured lines of credit	(127,956,000)	(25,000,000)
Increase (decrease) in security deposit liability related to restricted cash	(148,851)	89,854
Proceeds upon exchange of Redeemable Preferred Units	20,000,000
Payment upon exchange of Redeemable Preferred Units	(20,000,000)
Debt financing and other deferred costs paid	(2,204,590)	(2,365,663)
Net cash provided by financing activities	198,176,695	182,474,493
Net increase (decrease) in cash, cash equivalents and restricted cash	(59,295,214)	28,941,884
Cash, cash equivalents and restricted cash at beginning of period	151,932,470	122,990,586
Cash, cash equivalents and restricted cash at end of period	92,637,256	151,932,470
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	32,262,815	19,961,390
Cash paid during the period for income taxes	69,729	229,998
Supplemental disclosure of noncash investing and financing activities:
Net real estate, operating assets and operating liabilities of the 50/50 mf property sold for noncash consideration	22,435,371
Property loan received as consideration for sale of The 50/50 MF Property	4,803,620
Mortgages payable assumed by the buyer of The 50/50 MF Property	24,228,373
Deferred gain liability recorded upon sale of The 50/50 MF Property	6,596,622
Distributions declared but not paid for BUCs and General Partner	10,899,677	12,757,459
Exchange of Redeemable Preferred Units	10,000,000
Distributions declared but not paid for Preferred Units	708,750	708,750
Investment in previously unconsolidated entity consolidated as land		970,615
Debt from previously unconsolidated entity consolidated as mortgage payable		1,690,000
Capital expenditures financed through accounts payable	565,614	686,287
Deferred financing costs financed through accounts payable	$ 117,400	$ 131,678