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Governmental Issuer Loans - Summary of Partnership's Investments and Remaining Funding Commitments Related to Governmental Issuer Loans (Details)
9 Months Ended 12 Months Ended
Sep. 30, 2021
USD ($)
Unit
Dec. 31, 2020
USD ($)
Unit
Governmental Issuer Loans [Line Items]    
Units | Unit 4,332  
Maximum Remaining Commitment $ 152,121,106  
SIFMA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate 2.25% 2.25%
Scharbauer Flats Apartments [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1] Jan. 01, 2023  
Maximum Remaining Commitment $ 20,850,387  
Oasis at Twin Lakes [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1] Aug. 01, 2023  
Maximum Remaining Commitment $ 13,755,209  
Centennial Crossings [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1] Sep. 01, 2023  
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  
Legacy Commons at Signal Hills [Member] | SOFR [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2] 3.07%  
Hilltop at Signal Hills [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1] Aug. 01, 2023  
Maximum Remaining Commitment $ 20,197,939  
Hilltop at Signal Hills [Member] | SOFR [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2] 3.07%  
Osprey Village [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1] Aug. 01, 2024  
Maximum Remaining Commitment $ 24,500,000  
Osprey Village [Member] | SOFR [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [2] 3.07%  
Willow Place Apartments [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [1] Oct. 01, 2024  
Maximum Remaining Commitment $ 20,351,328  
Willow Place Apartments [Member] | SOFR [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [3] 3.30%  
Governmental Issuer Loans [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Amortized Cost $ 165,986,438 $ 64,863,657
Maximum Remaining Commitment $ 120,659,185  
Governmental Issuer Loans [Member] | Scharbauer Flats Apartments [Member] | TOB Trust [Member] | Midland, TX [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired June 2020 [4] June 2020 [5]
Units | Unit 300 [4] 300 [5]
Maturity Date Jan. 01, 2023 [4],[6] Jan. 01, 2023 [5],[7]
Current Interest Rate 3.15% [4] 3.19% [5]
Amortized Cost $ 40,000,000 [4] $ 40,000,000 [5]
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% [4] 3.10% [5]
Governmental Issuer Loans [Member] | Oasis at Twin Lakes [Member] | TOB Trust [Member] | Roseville, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired July 2020 [4] July 2020 [5]
Units | Unit 228 [4] 228 [5]
Maturity Date Aug. 01, 2023 [4],[6] Aug. 01, 2023 [5],[7]
Current Interest Rate 3.75% [4] 3.75% [5]
Amortized Cost $ 34,000,000 [4] $ 14,403,000 [5]
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 [8],[9] 3.25% [4] 3.25% [5]
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | Centennial, CO [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired August 2020 [4] August 2020 [5]
Units | Unit 209 [4] 209 [5]
Maturity Date Sep. 01, 2023 [4],[6] Sep. 01, 2023 [5],[7]
Current Interest Rate 3.25% [4] 3.25% [5]
Amortized Cost $ 31,894,945 [4] $ 10,460,657 [5]
Maximum Remaining Commitment [4] $ 1,185,055  
Governmental Issuer Loans [Member] | Centennial Crossings [Member] | TOB Trust [Member] | SIFMA [Member] | Centennial, CO [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [8] 2.75% [4] 2.75% [5]
Governmental Issuer Loans [Member] | Legacy Commons at Signal Hills [Member] | TOB Trust [Member] | St. Paul, MN [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [4] January 2021  
Units | Unit [4] 247  
Maturity Date [4],[6] Feb. 01, 2024  
Current Interest Rate [4] 3.57%  
Amortized Cost [4] $ 26,862,183  
Maximum Remaining Commitment [4] $ 7,757,817  
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 [4],[8] 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 [4] January 2021  
Units | Unit [4] 146  
Maturity Date [4],[6] Aug. 01, 2023  
Current Interest Rate [4] 3.57%  
Amortized Cost [4] $ 14,995,969  
Maximum Remaining Commitment [4] $ 9,454,031  
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 [4],[8] 3.07%  
Governmental Issuer Loans [Member] | Hope on Avalon [Member] | TOB Trust [Member]    
Governmental Issuer Loans [Line Items]    
Maturity Date [10] 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 [6] Feb. 01, 2023  
Current Interest Rate 4.60%  
Amortized Cost $ 8,981,200  
Maximum Remaining Commitment $ 14,408,800  
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 [8] 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 [6] 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 [8] 3.75%  
Governmental Issuer Loans [Member] | Osprey Village [Member] | TOB Trust [Member] | Kissimmee FL [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [4] July 2021  
Units | Unit [4] 383  
Maturity Date [4],[6] Aug. 01, 2024  
Current Interest Rate [4] 3.57%  
Amortized Cost [4] $ 3,589,110  
Maximum Remaining Commitment [4] $ 56,410,890  
Governmental Issuer Loans [Member] | Osprey Village [Member] | TOB Trust [Member] | SOFR [Member] | Kissimmee FL [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [4],[8] 3.07%  
Governmental Issuer Loans [Member] | Willow Place Apartments [Member] | TOB Trust [Member] | McDonough, GA [Member]    
Governmental Issuer Loans [Line Items]    
Month Acquired [4] September 2021  
Units | Unit [4] 182  
Maturity Date [4],[6] Oct. 01, 2024  
Current Interest Rate [4] 3.55%  
Amortized Cost [4] $ 1,971,786  
Maximum Remaining Commitment [4] $ 23,028,214  
Governmental Issuer Loans [Member] | Willow Place Apartments [Member] | TOB Trust [Member] | SOFR [Member] | McDonough, GA [Member]    
Governmental Issuer Loans [Line Items]    
Variable Interest Rate [4],[8] 3.30%  
[1] The borrower may elect to extend the maturity date for a period ranging between six and twelve months upon meeting certain conditions, including payment of a non-refundable extension fee.
[2] The index is subject to a floor of 0.5%
[3] The index is subject to a floor of 0.25%
[4] The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 22).
[5]

The Freddie Mac servicer that has forward committed to purchase the GIL at maturity is an affiliate of the Partnership (Note 22).

[6]

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.

[7] 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.
[8]

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

[9]

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

[10]

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