Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net income	$ 15,826,517	$ 38,078,394
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	11,933	810,389
Amortization of deferred financing costs	827,351	1,398,749
Gain on sale of investments in unconsolidated entities	(56,986)	(22,693,013)
(Earnings) losses from investments in unconsolidated entities	121,556
Gain on sale of real estate assets	(63,739)
Gain on sale of mortgage revenue bond	(1,012,581)
Provision for credit losses	(786,308)	(1,319,000)
Recovery of prior credit loss	(34,500)	(34,312)
Gains on derivative instruments, net of cash paid	(4,712,203)	(2,568,882)
Restricted unit compensation expense	890,882	937,136
Bond premium, discount and acquisition fee amortization	(84,396)	(108,918)
Debt premium amortization	(20,243)	(20,286)
Deferred income tax expense (benefit) & income tax payable/receivable	(1,986)	6,209
Change in preferred return receivable from unconsolidated entities, net	(2,779,191)	(2,375,014)
Changes in operating assets and liabilities
Decrease in interest receivable	1,072,557	398,447
Decrease in other assets	547,582	808,666
Decrease in accounts payable, accrued expenses and other liabilities	(1,314,943)	(293,182)
Net cash provided by operating activities	8,431,302	13,025,383
Cash flows from investing activities:
Advances on mortgage revenue bonds	(104,672,860)	(111,787,688)
Advances on taxable mortgage revenue bonds	(6,077,000)	(6,319,875)
Advances on governmental issuer loans	(15,000,000)	(37,779,468)
Advances on taxable governmental issuer loans		(5,573,000)
Advances on property loans	(13,526,733)	(17,839,242)
Contributions to unconsolidated entities	(18,629,783)	(8,449,792)
Capital expenditures		(460,303)
Proceeds from sale of land held for development		441,714
Proceeds from sale of the Suites on Paseo MF Property	63,739
Proceeds from sale of a mortgage revenue bond	8,221,234
Proceeds from sale of investments in unconsolidated entities	56,986	44,010,188
Principal payments received on mortgage revenue bonds	3,863,744	14,821,610
Principal payments received on governmental issuer loans	23,390,000	34,000,000
Principal payments received on taxable mortgage revenue bonds	11,506,189
Principal payments received on taxable governmental issuer loans	10,573,000	5,658
Principal payments received on property loans	72,776,788	48,305,691
Net cash used in investing activities	(27,454,696)	(46,624,507)
Cash flows from financing activities:
Distributions paid	(18,640,914)	(23,186,928)
Proceeds from the sale of BUCs	1,532,484
Payment of offering costs related to the sale of BUCs	(30,662)
Proceeds from debt financing	138,610,000	194,772,000
Principal payments on debt financing	(101,151,225)	(99,847,240)
Principal borrowing on secured lines of credit	84,250,000	89,600,000
Principal payments on secured lines of credit	(76,400,000)	(132,600,000)
Decrease in security deposit liability related to restricted cash		(28,050)
Proceeds upon issuance of Redeemable Preferred Units	5,000,000	18,000,000
Payment upon redemption of Redeemable Preferred Units	(10,000,000)
Debt financing and other deferred costs paid	(983,291)	(737,004)
Net cash provided by financing activities	22,186,392	45,972,778
Net increase in cash, cash equivalents and restricted cash	3,162,998	12,373,654
Cash, cash equivalents and restricted cash at beginning of period	47,734,146	92,637,256
Cash, cash equivalents and restricted cash at end of period	50,897,144	105,010,910
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	24,668,956	27,027,005
Supplemental disclosure of noncash investing and financing activities:
Distributions declared but not paid for BUCs and General Partner	8,704,438	9,322,108
Distributions declared but not paid for Preferred Units	735,938	792,083
Exchange of Redeemable Preferred Units	17,500,000	7,000,000
Deferred financing costs financed through accounts payable	$ 89,670	255,217
Non-cash contribution to unconsolidated entity		997,062
Capital expenditures financed through accounts payable		$ 1,026