XML 51 R40.htm IDEA: XBRL DOCUMENT v2.4.1.9
Variable Interest Entities Consolidating Balance Sheet (Details) (USD $)
Mar. 31, 2015
Dec. 31, 2014
Mar. 31, 2014
Dec. 31, 2013
Assets [Abstract]        
Cash and cash equivalents $ 24,205,247us-gaap_CashAndCashEquivalentsAtCarryingValue $ 49,193,343us-gaap_CashAndCashEquivalentsAtCarryingValue    
Restricted cash 7,836,842us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue 11,685,729us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue    
Interest receivable 5,806,290us-gaap_InterestReceivable 4,121,486us-gaap_InterestReceivable    
Mortgage revenue bonds held in trust, at fair value 426,022,847atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust 378,423,092atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust    
Mortgage revenue bonds, at fair value 81,875,851us-gaap_AvailableForSaleSecurities 70,601,045us-gaap_AvailableForSaleSecurities    
Public housing capital fund trusts, at fair value 60,272,941atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority 61,263,123atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority    
Available-for-sale Securities, Fair Value Disclosure, Mortgage-backed Securities 14,884,339atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities 14,841,558atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities    
Real Estate Assets [Abstract]        
Land and improvements 15,590,493us-gaap_LandAndLandImprovements 15,589,893us-gaap_LandAndLandImprovements    
Buildings and improvements 132,000,442atax_BuildingsImprovementsAndEquipmentGross 131,910,221atax_BuildingsImprovementsAndEquipmentGross    
Real estate assets before accumulated depreciation 147,590,935us-gaap_PropertyPlantAndEquipmentGross 147,500,114us-gaap_PropertyPlantAndEquipmentGross    
Accumulated depreciation (26,327,145)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment (24,691,800)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment    
Net real estate assets 121,263,790us-gaap_PropertyPlantAndEquipmentNet 122,808,314us-gaap_PropertyPlantAndEquipmentNet    
Other assets 30,564,221us-gaap_OtherAssets 31,301,527us-gaap_OtherAssets    
Assets 772,732,368us-gaap_Assets 744,239,217us-gaap_Assets    
Liabilities [Abstract]        
Accounts payable, accrued expenses and other liabilities 4,995,537us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent 4,627,089us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent    
Distribution payable 7,607,693us-gaap_DividendsPayableCurrent 7,617,390us-gaap_DividendsPayableCurrent    
Debt financing 379,307,493atax_DebtFinancing 345,359,000atax_DebtFinancing    
Mortgages payable 76,445,451us-gaap_LongTermDebt 76,707,834us-gaap_LongTermDebt    
Derivative Assets (Liabilities), at Fair Value, Net 1,165,855us-gaap_DerivativeAssetsLiabilitiesAtFairValueNet 0us-gaap_DerivativeAssetsLiabilitiesAtFairValueNet    
Liabilities 469,522,029us-gaap_Liabilities 434,311,313us-gaap_Liabilities    
Partners' Capital        
General Partner 512,533us-gaap_GeneralPartnersCapitalAccount 578,238us-gaap_GeneralPartnersCapitalAccount    
Beneficial Unit Certificate holders 323,952,314us-gaap_LimitedPartnersCapitalAccount 330,457,117us-gaap_LimitedPartnersCapitalAccount    
Unallocated deficit of Consolidated VIEs (21,237,622)atax_UnallocatedDeficitOfConsolidatedVies (21,091,456)atax_UnallocatedDeficitOfConsolidatedVies    
Total Partners' Capital 303,227,225us-gaap_PartnersCapital 309,943,899us-gaap_PartnersCapital    
Noncontrolling interest (16,886)us-gaap_PartnersCapitalAttributableToNoncontrollingInterest (15,995)us-gaap_PartnersCapitalAttributableToNoncontrollingInterest    
Total Capital 303,210,339us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest 309,927,904us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest 272,030,032us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest 203,122,765us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
Total Liabilities and Partners' Capital 772,732,368us-gaap_LiabilitiesAndStockholdersEquity 744,239,217us-gaap_LiabilitiesAndStockholdersEquity    
Partnership [Member]        
Assets [Abstract]        
Cash and cash equivalents 24,180,224us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
49,157,571us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Restricted cash 7,350,135us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
11,141,496us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Interest receivable 6,476,392us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
4,791,828us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Mortgage revenue bonds held in trust, at fair value 442,029,721atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
394,568,208atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Mortgage revenue bonds, at fair value 81,875,851us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
70,601,045us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Public housing capital fund trusts, at fair value 60,272,941atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
61,263,123atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Available-for-sale Securities, Fair Value Disclosure, Mortgage-backed Securities 14,884,339atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
14,841,558atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Real Estate Assets [Abstract]        
Land and improvements 13,754,093us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
13,753,493us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Buildings and improvements 110,742,966atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
110,706,173atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Real estate assets before accumulated depreciation 124,497,059us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
124,459,666us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Accumulated depreciation (15,513,016)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
(14,108,154)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Net real estate assets 108,984,043us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
110,351,512us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Other assets 41,298,994us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
41,958,914us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Assets 787,352,640us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
758,675,255us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Liabilities [Abstract]        
Accounts payable, accrued expenses and other liabilities 4,623,103us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
4,123,346us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Distribution payable 7,607,693us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
7,617,390us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Debt financing 379,307,493atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
345,359,000atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Mortgages payable 76,445,451us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
76,707,834us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Derivative Assets (Liabilities), at Fair Value, Net 1,165,855us-gaap_DerivativeAssetsLiabilitiesAtFairValueNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
     
Liabilities 469,149,595us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
433,807,570us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Partners' Capital        
General Partner 512,533us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
578,238us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Beneficial Unit Certificate holders 317,707,398us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
324,305,442us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Unallocated deficit of Consolidated VIEs 0atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
0atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Total Partners' Capital 318,219,931us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
324,883,680us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Noncontrolling interest (16,886)us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
(15,995)us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Total Capital 318,203,045us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
324,867,685us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Total Liabilities and Partners' Capital 787,352,640us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
758,675,255us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_PartnershipMember
   
Consolidated VIEs [Member]        
Assets [Abstract]        
Cash and cash equivalents 25,023us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
35,772us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Restricted cash 486,707us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
544,233us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Interest receivable 0us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Mortgage revenue bonds held in trust, at fair value 0atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Mortgage revenue bonds, at fair value 0us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Public housing capital fund trusts, at fair value   0atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Available-for-sale Securities, Fair Value Disclosure, Mortgage-backed Securities 0atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Real Estate Assets [Abstract]        
Land and improvements 1,836,400us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
1,836,400us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Buildings and improvements 21,257,476atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
21,204,048atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Real estate assets before accumulated depreciation 23,093,876us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
23,040,448us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Accumulated depreciation (10,814,129)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(10,583,646)us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Net real estate assets 12,279,747us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
12,456,802us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Other assets 377,523us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
420,054us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Assets 13,169,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
13,456,861us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Liabilities [Abstract]        
Accounts payable, accrued expenses and other liabilities 22,479,786us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
22,225,477us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Distribution payable 0us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Debt financing 0atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Mortgages payable 14,686,000us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
14,731,000us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Derivative Assets (Liabilities), at Fair Value, Net 0us-gaap_DerivativeAssetsLiabilitiesAtFairValueNet
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
     
Liabilities 37,165,786us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
36,956,477us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Partners' Capital        
General Partner 0us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Beneficial Unit Certificate holders 0us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Unallocated deficit of Consolidated VIEs (23,996,786)atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(23,499,616)atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Total Partners' Capital (23,996,786)us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(23,499,616)us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Noncontrolling interest 0us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
0us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Total Capital (23,996,786)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
(23,499,616)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Total Liabilities and Partners' Capital 13,169,000us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
13,456,861us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
   
Consolidations, Eliminations for VIEs [Member]        
Assets [Abstract]        
Cash and cash equivalents 0us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Restricted cash 0us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Interest receivable (670,102)us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(670,342)us-gaap_InterestReceivable
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Mortgage revenue bonds held in trust, at fair value (16,006,874)atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(16,145,116)atax_AvailableForSaleSecuritiesFairValueDisclosureHeldInTrust
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Mortgage revenue bonds, at fair value 0us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_AvailableForSaleSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Public housing capital fund trusts, at fair value   0atax_AvailableForSaleSecuritiesFairValueDisclosurePublicHousingAuthority
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Available-for-sale Securities, Fair Value Disclosure, Mortgage-backed Securities 0atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0atax_AvailableForSaleSecuritiesFairValueDisclosureMortgageBackedSecurities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Real Estate Assets [Abstract]        
Land and improvements 0us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_LandAndLandImprovements
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Buildings and improvements 0atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0atax_BuildingsImprovementsAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Real estate assets before accumulated depreciation 0us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_PropertyPlantAndEquipmentGross
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Accumulated depreciation 0us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Net real estate assets 0us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_PropertyPlantAndEquipmentNet
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Other assets (11,112,296)us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(11,077,441)us-gaap_OtherAssets
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Assets (27,789,272)us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(27,892,899)us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Liabilities [Abstract]        
Accounts payable, accrued expenses and other liabilities (22,107,352)us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(21,721,734)us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Distribution payable 0us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_DividendsPayableCurrent
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Debt financing 0atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0atax_DebtFinancing
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Mortgages payable (14,686,000)us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(14,731,000)us-gaap_LongTermDebt
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Derivative Assets (Liabilities), at Fair Value, Net 0us-gaap_DerivativeAssetsLiabilitiesAtFairValueNet
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
     
Liabilities (36,793,352)us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
(36,452,734)us-gaap_Liabilities
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Partners' Capital        
General Partner 0us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_GeneralPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Beneficial Unit Certificate holders 6,244,916us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
6,151,675us-gaap_LimitedPartnersCapitalAccount
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Unallocated deficit of Consolidated VIEs 2,759,164atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
2,408,160atax_UnallocatedDeficitOfConsolidatedVies
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Total Partners' Capital 9,004,080us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
8,559,835us-gaap_PartnersCapital
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Noncontrolling interest 0us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
0us-gaap_PartnersCapitalAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Total Capital 9,004,080us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
8,559,835us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
   
Total Liabilities and Partners' Capital $ (27,789,272)us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember
$ (27,892,899)us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementBusinessSegmentsAxis
= atax_ConsolidationsEliminationsForViesMember