Variable Interest Entities (Tables)

9 Months Ended

Sep. 30, 2021

Variable Interest Entities [Abstract]

Variable Interest Entities Property Asset Carrying Value and Maximum Exposure

The following table summarizes the Partnership’s maximum exposure to loss associated with its variable interests as of September 30, 2021 and December 31, 2020:

	Maximum Exposure to Loss
	September 30, 2021		December 31, 2020
Mortgage revenue bonds	$	26,208,000	$	20,763,500
Taxable mortgage revenue bond		1,000,000		-
Governmental issuer loans		165,986,438		64,863,657
Taxable governmental issuer loan		1,000,000		-
Property loans		24,276,313		5,327,342
Investments in unconsolidated entities		89,644,649		106,878,570
	$	308,115,400	$	197,833,069