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Consolidated Statements of Partners' Capital - USD ($)
Total
Tier 2 [Member]
Tier 3 [Member]
General Partner [Member]
General Partner [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 3 [Member]
Number of BUCs - Restricted and Unrestricted [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2017 $ 313,840,270     $ 437,256   $ 313,403,014       $ 75,623,830
Partners' Capital Account, Units at Dec. 31, 2017                 60,373,674  
Cumulative effect of accounting change (Note 2) (216,948)     (2,169)   (214,779)        
Distributions paid or accrued:                    
Regular distribution (16,608,950)     (166,089)   (16,442,861)        
Distribution of Tier 2 and Tier 3 income (Note 3)   $ (8,248,474) $ (7,637,602)   $ (2,062,118)   $ (6,186,356) $ (7,637,602)    
Net income allocable to Partners 38,268,479     2,285,943   35,982,536        
Sale of Beneficial Unit Certificates, net of issuance costs, value 1,953,829         1,953,829        
Sale of Beneficial Unit Certificates, net of issuance costs, unit                 349,136  
Repurchase of BUCs, Value (1,697,613)         (1,697,613)        
Repurchase of BUCs, Units                 (268,575)  
Restricted units awarded                 309,212  
Restricted units compensation expense 1,822,525     18,225   1,804,300        
Restricted units forfeited                 (6,957)  
BUCs surrendered to pay tax withholding on vested restricted units (363,987)         (363,987)        
BUCs surrendered to pay tax withholding, Units                 (65,023)  
Unrealized gain (loss) on securities (14,168,694)     (141,687)   (14,027,007)       (14,168,694)
Unrealized loss on bond purchase commitments (3,002,540)     (30,025)   (2,972,515)       (3,002,540)
Reversal of net unrealized loss on securities with other-than-temporary impairment 525,446     5,254   520,192       525,446
Balance at Dec. 31, 2018 304,465,741     344,590   304,121,151       58,978,042
Partners' Capital Account, Units at Dec. 31, 2018                 60,691,467  
Cumulative effect of accounting change (Note 2) (212)     (2)   (210)        
Distributions paid or accrued:                    
Regular distribution (13,379,769)     (133,799)   (13,245,970)        
Distribution of Tier 2 and Tier 3 income (Note 3)   $ (8,072,809) $ (11,081,091)   $ (2,018,202)   $ (6,054,607) $ (11,081,091)    
Net income allocable to Partners 27,621,100     2,102,874   25,518,226        
Restricted units awarded                 353,197  
Restricted units compensation expense 3,636,091     36,361   3,599,730        
BUCs surrendered to pay tax withholding on vested restricted units (1,581,423)         (1,581,423)        
BUCs surrendered to pay tax withholding, Units                 (209,460)  
Unrealized gain (loss) on securities 40,330,635     403,306   39,927,329       40,330,635
Balance at Dec. 31, 2019 $ 341,938,263     $ 735,128   $ 341,203,135       $ 99,308,677
Partners' Capital Account, Units at Dec. 31, 2019                 60,835,204