Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Assets:
Cash and cash equivalents	$ 53,277,371	$ 44,495,538
Restricted cash	78,263,352	78,495,048
Interest receivable, net	8,796,636	8,212,076
Mortgage revenue bonds held in trust, at fair value (Note 6)	753,176,405	768,468,644
Mortgage revenue bonds, at fair value (Note 6)	18,348,507	25,963,841
Governmental issuer loans held in trust (Note 7)	103,931,256	64,863,657
Real estate assets: (Note 8)
Land and improvements	4,875,265	4,875,265
Buildings and improvements	72,342,485	72,316,152
Real estate assets before accumulated depreciation	77,217,750	77,191,417
Accumulated depreciation	(18,827,865)	(18,150,215)
Net real estate assets	58,389,885	59,041,202
Investments in unconsolidated entities (Note 9)	94,664,865	106,878,570
Property loans, net of loan loss allowance (Note 10)	15,920,719	12,920,719
Other assets (Note 12)	7,091,123	5,908,584
Total Assets	1,191,860,119	1,175,247,879
Liabilities:
Accounts payable, accrued expenses and other liabilities (Note 13)	10,073,779	9,949,565
Distribution payable	6,210,420	3,686,283
Unsecured lines of credit (Note 14)		7,475,000
Debt financing, net (Note 15)	711,788,901	673,957,640
Mortgages payable and other secured financing, net (Note 16)	25,860,469	25,984,872
Total Liabilities	753,933,569	721,053,360
Commitments and Contingencies (Note 18)
Redeemable Series A Preferred Units, approximately $94.5 million redemption value, 9.5 million issued and outstanding, net (Note 19)	94,431,490	94,422,477
Partnersʼ Capital:
General Partner (Note 1)	772,121	934,892
Beneficial Unit Certificates ("BUCs," Note 1)	342,722,939	358,837,150
Total Partnersʼ Capital	343,495,060	359,772,042
Total Liabilities and Partnersʼ Capital	$ 1,191,860,119	$ 1,175,247,879

This element represents the portion of the balance sheet assertion valued at fair value by the entity, which is held in a mortgage-backed security, whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may by used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

No definition available.