Allowance for Credit Losses - Summary of Changes in Partnership's Allowance for Credit Losses (Details) - USD ($) |
3 Months Ended | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
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| Financing Receivable, Allowance for Credit Loss [Line Items] | |||||||||||
| Balance, beginning of period | $ 4,330,134 | $ 3,230,000 | |||||||||
| Current provision for credit losses | 8,981 | [1] | (172,000) | ||||||||
| Recovery of prior credit loss | (11,120) | (16,967) | |||||||||
| Balance, end of period | 4,339,115 | 3,058,000 | |||||||||
| MRB and taxable MRB investments [Member] | |||||||||||
| Financing Receivable, Allowance for Credit Loss [Line Items] | |||||||||||
| Balance, beginning of period | 12,875,922 | 4,128,849 | |||||||||
| Current provision for credit losses | [2] | 2,086,858 | 0 | ||||||||
| Write-offs | (6,620,142) | 0 | |||||||||
| Recovery of prior credit loss | [3] | (11,120) | (16,967) | ||||||||
| Balance, end of period | [4] | 4,157,802 | 4,111,882 | ||||||||
| Governmental Issuer Loans [Member] | |||||||||||
| Financing Receivable, Allowance for Credit Loss [Line Items] | |||||||||||
| Balance, beginning of period | 609,000 | 1,038,000 | |||||||||
| Current provision for credit losses | (45,000) | [1] | (97,000) | ||||||||
| Balance, end of period | 564,000 | 941,000 | |||||||||
| Taxable Governmental Issuer Loans [Member] | |||||||||||
| Financing Receivable, Allowance for Credit Loss [Line Items] | |||||||||||
| Balance, beginning of period | 244,000 | 76,000 | |||||||||
| Current provision for credit losses | 19,000 | [1] | 65,000 | ||||||||
| Balance, end of period | 225,000 | 141,000 | |||||||||
| Property Loans [Member] | |||||||||||
| Financing Receivable, Allowance for Credit Loss [Line Items] | |||||||||||
| Balance, beginning of period | 3,477,134 | 1,930,000 | |||||||||
| Current provision for credit losses | 72,981 | [1] | (72,000) | ||||||||
| Balance, end of period | 3,550,115 | 1,858,000 | |||||||||
| Unfunded Commitments [Member] | |||||||||||
| Financing Receivable, Allowance for Credit Loss [Line Items] | |||||||||||
| Balance, beginning of period | 0 | 186,000 | |||||||||
| Current provision for credit losses | (0) | [1] | (68,000) | ||||||||
| Balance, end of period | $ 0 | $ 118,000 | |||||||||
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