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Allowance for Credit Losses - Summary of Changes in Partnership's Allowance for Credit Losses (Parenthetical) (Details) - USD ($)
1 Months Ended 3 Months Ended 6 Months Ended
Jul. 31, 2024
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Financing Receivable, Allowance for Credit Loss [Line Items]          
Current provision for credit losses   $ 345,734 [1] $ 189,000 $ 173,734 [2] $ (617,000)
MRB and taxable MRB investments [Member]          
Financing Receivable, Allowance for Credit Loss [Line Items]          
Current provision for credit losses [3]   8,707,000 (169,308) 8,707,000 (169,308)
MRB [Member]          
Financing Receivable, Allowance for Credit Loss [Line Items]          
Recovery of prior credit loss $ 169,000       169,000
Property Loans [Member]          
Financing Receivable, Allowance for Credit Loss [Line Items]          
Current provision for credit losses   607,734 [1] $ 320,000 535,734 [2] $ (100,000)
Opportunity South Carolina [Member] | Property Loans [Member]          
Financing Receivable, Allowance for Credit Loss [Line Items]          
Current provision for credit losses   $ 624,000   $ 624,000  
[1] The current provision for credit losses includes an asset-specific allowance of approximately $624,000 related to the Opportunity South Carolina property loan
[2] The current provision for credit losses includes an asset-specific allowance of approximately $624,000 related to the Opportunity South Carolina property loan.
[3] During the three and six months ended June 30, 2025, the Partnership recognized a provision for credit loss of approximately $8.7 million related to The Park at Sondrio MRB and taxable MRB, The Park at Vietti MRB and taxable MRB, and the Windsor Shores Apartments MRB and taxable MRB. The credit loss was driven primarily by worse than projected operating results, financial conditions of the borrowers, and estimated underlying collateral values.