Variable Interest Entities - Schedule of Assets and Liabilities of the Partnership Consolidated VIE (Details) - USD ($)		Jun. 30, 2025	Dec. 31, 2024	Jun. 30, 2024
Assets:
Restricted cash		$ 11,099,419	$ 16,602,473	$ 16,860,718
Interest receivable, net		7,005,045	7,446,307
Mortgage revenue bonds, at fair value		34,742,457	26,671,085
Governmental issuer loans
Governmental issuer loans held in trust		121,857,835	226,202,222
Allowance for credit losses		(696,000)	(1,038,000)
Governmental issuer loans, net		121,161,835	225,164,222
Property loans:
Property loans outstanding principal		55,302,344	57,064,611
Allowance for credit losses		(2,465,734)	(1,930,000)
Property loans, net		52,836,610	55,134,611
Real estate assets		3,552,137	4,906,264
Other assets		79,152,818	49,849,420
Total Assets	[1]	1,480,635,793	1,579,700,160
Liabilities:
Accounts payable, accrued expenses and other liabilities		22,838,573	23,480,768
Debt financing, net		1,030,041,140	1,093,273,157
Mortgages payable		310,220	1,664,347
Total Liabilities	[1]	1,104,425,845	1,196,267,250
Variable Interest Entities
Assets:
Restricted cash		269,606	771,606
Interest receivable, net		6,561,685	7,089,580
Mortgage revenue bonds, at fair value		1,002,197,870	1,013,847,272
Governmental issuer loans
Governmental issuer loans held in trust		121,857,835	219,702,222
Allowance for credit losses		(696,000)	(1,038,000)
Governmental issuer loans, net		121,161,835	218,664,222
Property loans:
Property loans outstanding principal		46,074,000	48,460,000
Allowance for credit losses		(494,000)	(547,000)
Property loans, net		45,580,000	47,913,000
Real estate assets		2,442,654	3,796,782
Other assets		70,138,751	40,038,912
Total Assets		1,248,352,401	1,332,121,374
Liabilities:
Accounts payable, accrued expenses and other liabilities	[2]	7,493,397	8,285,369
Debt financing, net	[3]	1,034,838,877	1,098,530,865
Mortgages payable	[4]	310,220	1,664,347
Total Liabilities		$ 1,042,642,494	$ 1,108,480,581

[1] The condensed consolidated balance sheets include assets of consolidated VIEs that can only be used to settle obligations of these VIEs that totaled $1,248,352,401 and $1,332,121,374 as of June 30, 2025 and December 31, 2024, respectively. The condensed consolidated balance sheets include liabilities of the consolidated VIEs for which creditors do not have recourse to the general credit of the Partnership that totaled $338,676,065 and $370,876,249 as of June 30, 2025 and December 31, 2024, respectively. See Note 3 - Variable Interest Entities for further detail.

[2] Of the amounts reported, $4,821,967 and $5,112,036 are associated with VIEs where the creditor does not have recourse to the general credit of the Partnership as of June 30, 2025 and December 31, 2024, respectively.

[3] Of the amounts reported, $333,543,878 and $364,099,866 are associated with VIEs where the creditor does not have recourse to the general credit of the Partnership as of June 30, 2025 and December 31, 2024, respectively.

[4] The entire mortgages payable balance is associated with a VIE where the creditor does not have recourse to the general credit of the Partnership as of June 30, 2025 and December 31, 2024, respectively.