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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, 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) loss (Note 3)   $ (8,072,809) $ (11,081,091)   $ (2,018,202)   $ (6,054,607) $ (11,081,091)    
Net income (loss) allocable to Partners 27,621,100     2,102,874   25,518,226        
Restricted units awarded                 353,197  
Restricted unit 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 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  
Distributions paid or accrued:                    
Regular distribution (19,110,367)     (191,104)   (18,919,263)        
Distribution of Tier 2 and Tier 3 (income) loss (Note 3)   $ 445,719     $ 80,501   $ 365,218      
Net income (loss) allocable to Partners 4,337,777     (32,666)   4,370,443        
Repurchase of BUCs, Value (2,106,673)         (2,106,673)        
Repurchase of BUCs, Units                 (290,000)  
Restricted units awarded                 290,000  
Restricted unit compensation expense 1,017,938     10,179   1,007,759        
Restricted units forfeited                 (2,802)  
BUCs surrendered to pay tax withholding on vested restricted units (35,945)         (35,945)        
BUCs surrendered to pay tax withholding, Units                 (8,728)  
Unrealized gain on securities 33,609,375     336,094   33,273,281       33,609,375
Unrealized gain on bond purchase commitments 431,879     4,319   427,560       431,879
Reversal of net unrealized gains onsale of securities (1,408,804)     (14,088)   (1,394,716)       (1,408,804)
Reversal of net unrealized loss on securities to provision for credit loss 652,880     6,529   646,351       652,880
Balance at Dec. 31, 2020 $ 359,772,042     $ 934,892   $ 358,837,150       $ 132,594,007
Partners' Capital Account, Units at Dec. 31, 2020                 60,823,674