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Governmental Issuer Loans - Summary of Partnership's Investments and Remaining Funding Commitments Related to Governmental Issuer Loans (Details)
3 Months Ended 12 Months Ended
Mar. 31, 2021
USD ($)
Unit
Dec. 31, 2020
USD ($)
Unit
Governmental Issuer Loans [Line Items]    
Units | Unit 3,468  
Maximum Remaining Commitment $ 121,218,749  
SIFMA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate 2.25% 2.25%
Scharbauer Flats Apartments [Member]    
Governmental Issuer Loans [Line Items]    
Maximum Remaining Commitment $ 21,850,387  
Oasis at Twin Lakes [Member]    
Governmental Issuer Loans [Line Items]    
Maximum Remaining Commitment 26,704,180  
Centennial Crossings [Member]    
Governmental Issuer Loans [Line Items]    
Maximum Remaining Commitment $ 21,232,271  
Legacy Commons at Signal Hills [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1] Feb. 01, 2024  
Maximum Remaining Commitment $ 31,233,972  
Hilltop at Signal Hills [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1] Aug. 01, 2023  
Maximum Remaining Commitment $ 20,197,939  
Governmental Issuer Loans [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Amortized Cost 103,931,256 $ 64,863,657
Maximum Remaining Commitment $ 97,714,367  
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | Midland, TX [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired June 2020 [2] June 2020 [3]
Units | Unit 300 [2] 300 [3]
Maturity Date Jan. 01, 2023 [2],[4] Jan. 01, 2023 [3],[5]
Current Interest Rate 3.15% [2] 3.19% [3]
Amortized Cost $ 40,000,000 [2] $ 40,000,000 [3]
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | SIFMA [Member] | Midland, TX [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate 3.10% [2] 3.10% [3]
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | Roseville, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired July 2020 [2] July 2020 [3]
Units | Unit 228 [2] 228 [3]
Maturity Date Aug. 01, 2023 [2],[4] Aug. 01, 2023 [3],[5]
Current Interest Rate 3.75% [2] 3.75% [3]
Amortized Cost $ 24,733,130 [2] $ 14,403,000 [3]
Maximum Remaining Commitment [2] $ 9,266,870  
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | SIFMA [Member] | Roseville, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [6],[7] 3.25% [2] 3.25% [3]
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | Centennial, CO [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired August 2020 [2] August 2020 [3]
Units | Unit 209 [2] 209 [3]
Maturity Date Sep. 01, 2023 [2],[4] Sep. 01, 2023 [3],[5]
Current Interest Rate 3.25% [2] 3.25% [3]
Amortized Cost $ 15,182,744 [2] $ 10,460,657 [3]
Maximum Remaining Commitment [2] $ 17,897,256  
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | SIFMA [Member] | Centennial, CO [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [6] 2.75% [2] 2.75% [3]
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | St. Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [2] January 2021  
Units | Unit [2] 247  
Maturity Date [2],[4] Feb. 01, 2024  
Current Interest Rate [2] 3.57%  
Amortized Cost [2] $ 9,917,887  
Maximum Remaining Commitment [2] $ 24,702,113  
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | SOFR [Member] | St. Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2],[6] 3.07%  
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | St. Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [2] January 2021  
Units | Unit [2] 146  
Maturity Date [2],[4] Aug. 01, 2023  
Current Interest Rate [2] 3.57%  
Amortized Cost [2] $ 4,075,050  
Maximum Remaining Commitment [2] $ 20,374,950  
Governmental Issuer Loans [Member] | Hilltop at Signal Hills [Member] | TOB Trust [Member] | SOFR [Member] | St. Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2],[6] 3.07%  
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [8] Feb. 01, 2023  
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired January 2021  
Units | Unit 88  
Maturity Date [4] Feb. 01, 2023  
Current Interest Rate 4.60%  
Amortized Cost $ 6,331,200  
Maximum Remaining Commitment $ 17,058,800  
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member] | SIFMA [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [6] 3.75%  
Governmental Issuer Loans [Member] | Hope on Broadway [Member] | TOB Trust [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired January 2021  
Units | Unit 49  
Maturity Date [4] Feb. 01, 2023  
Current Interest Rate 4.60%  
Amortized Cost $ 3,691,245  
Maximum Remaining Commitment $ 8,414,378  
Governmental Issuer Loans [Member] | Hope on Broadway [Member] | TOB Trust [Member] | SIFMA [Member] | Los Angeles, CA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [6] 3.75%  
[1]

The borrower has the option to extend the maturity date up to six months.

[2] An affiliate of the Partnership has forward committed to purchase the GIL at maturity if the property has reached stabilization and other conditions are met (Note 21).
[3]

An affiliate of the Partnership has forward committed to purchase the GILs at maturity if the property has reached stabilization and other conditions are met (Note 21).

[4]

The borrower may elect to extend the maturity date to for a period ranging between six and twelve months upon meeting certain conditions, including payment of a non-refundable extension fee.

[5] The borrower may elect to extend the maturity date to for a period ranging between six and twelve months upon payment of a non-refundable extension fee.
[6]

The variable index interest rate component is subject to a floor.

[7]

The variable rate decreases to SIFMA plus 2.25% upon completion of construction.

[8]

The borrower has the option to extend the maturity up to six months upon payment of a non-refundable extension fee.