Variable Interest Entities (Tables)

12 Months Ended

Dec. 31, 2020

Variable Interest Entities [Abstract]

Variable Interest Entities Property Asset Carrying Value and Maximum Exposure

The following table summarizes the Partnership’s variable interests in these entities and maximum exposure to loss as of December 31, 2020 and 2019:

	Maximum Exposure to Loss
	December 31, 2020		December 31, 2019
Mortgage revenue bonds	$	20,763,500	$	30,455,000
Governmental issuer loans		64,863,657		-
Property loans		5,327,342		-
Investment in unconsolidated entities		106,878,570		86,981,864
	$	197,833,069	$	117,436,864