Subsequent Events (Tables)

3 Months Ended

Mar. 31, 2025

Subsequent Events [Abstract]

Schedule of Terms of Partnership's MRB Investments

In connection with the sale, the Partnership acquired the following MRBs:

Mortgage Revenue Bond Name	Month Acquired	Property Location	Units	Maturity Date	Fixed Interest Rate	Principal Acquired
Agape Helotes - Series A-1 MRB (1)	May 2025	Helotes, TX	288	1/1/2065	6.25%	$	6,060,000
Agape Helotes - Series B MRB (2)	May 2025	Helotes, TX	288	1/1/2065	8.00%		7,289,945
						$	13,349,945

(1)The Agape Helotes - Series A-1 MRB was acquired at a discount of approximately $514,000 or 8.5% of par.

(2)The Agape Helotes - Series B MRB is a capital appreciation bond, is subordinate to the Series A-1 and Series A-2 (held by third-party investors), and is payable from excess revenues of the underlying property.