v3.26.1
Allowance for Credit Losses - Summary of Changes in Partnership's Allowance for Credit Losses (Parenthetical) (Details) - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current provision for credit losses $ 8,981 [1] $ (172,000)
MRB and taxable MRB investments [Member]    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current provision for credit losses [2] 2,086,858 0
Property Loans [Member]    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current provision for credit losses $ 72,981 [1] $ (72,000)
[1] The current provision for credit losses includes an asset-specific allowance of approximately $93,000 related to the Opportunity South Carolina property loan
[2] During the three months ended March 31, 2026, the Partnership recovered approximately $2.1 million of its previously recognized allowance for credit loss related to The Park at Sondrio MRB and taxable MRB, The Park at Vietti MRB and taxable MRB, and Windsor Shores Apartments MRB and taxable MRB, with the remaining allowance associated with the MRBs being written off upon closing of the deed in lieu of foreclosure transactions (Note 8).