v3.26.1
Condensed Consolidated Statements of Partners' Capital (Unaudited) - USD ($)
Total
Tier 2 [Member]
Tier 3 [Member]
General Partner [Member]
General Partner [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 3 [Member]
Number of BUCs - Restricted and Unrestricted [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2024 $ 306,026,766     $ 98,621   $ 305,928,145     $ 23,270,685 $ 29,924,300
Distributions paid or accrued:                    
Regular distribution (8,739,224)     (87,392)   (8,651,832)        
Distribution of income (Note 22)     $ (5,220)         $ (5,220)    
Net income (loss) allocable to Partners 1,642,343     16,371   1,625,972        
Restricted units awarded                 142,102  
Restricted units forfeited                 (15,350)  
Restricted unit compensation expense 234,047     2,340   231,707        
Unrealized gains (losses) on securities (5,635,059)     (56,351)   (5,578,708)       (5,635,059)
Balance at Mar. 31, 2025 293,523,653     (26,411)   293,550,064     $ 23,397,437 24,289,241
Balance at Dec. 31, 2024 306,026,766     98,621   305,928,145     23,270,685 29,924,300
Distributions paid or accrued:                    
Net income (loss) allocable to Partners (7,642,385)                  
Unrealized gains (losses) on bond purchase commitments 1,833,078                  
Balance at Jun. 30, 2025 276,700,581     (194,640)   276,895,221     23,582,453 23,481,534
Balance at Mar. 31, 2025 293,523,653     (26,411)   293,550,064     $ 23,397,437 24,289,241
Distributions paid or accrued:                    
Regular distribution (6,832,337)     (68,324)   (6,764,013)        
Distribution of income (Note 22)   $ (371,409) $ (32,165)   $ (92,852)   $ (278,557) $ (32,165)    
Net income (loss) allocable to Partners (9,284,729)     (4,030)   (9,280,699)        
Restricted units awarded                 187,482  
Restricted units forfeited                 (2,466)  
Restricted unit compensation expense 505,275     5,053   500,222        
Unrealized gains (losses) on securities (2,640,785)     (26,407)   (2,614,378)       (2,640,785)
Unrealized gains (losses) on bond purchase commitments 1,833,078     18,331   1,814,747       1,833,078
Balance at Jun. 30, 2025 276,700,581     (194,640)   276,895,221     $ 23,582,453 23,481,534
Balance at Dec. 31, 2025 277,218,967         277,218,967     23,562,510 39,742,015
Distributions paid or accrued:                    
Regular distribution (3,332,072)     (33,321)   (3,298,751)        
Net income (loss) allocable to Partners 224,696     2,247   222,449        
Restricted unit compensation expense 393,770     3,938   389,832        
Unrealized gains (losses) on securities (8,026,637)     (80,266)   (7,946,371)       (8,026,637)
Unrealized gains (losses) on bond purchase commitments (368,337)     (3,683)   (364,654)       (368,337)
Balance at Mar. 31, 2026 266,110,387     (111,085)   266,221,472     23,562,510 31,347,041
Balance at Dec. 31, 2025 277,218,967         277,218,967     23,562,510 39,742,015
Distributions paid or accrued:                    
Net income (loss) allocable to Partners (2,399,718)                  
Unrealized gains (losses) on bond purchase commitments 519,811                  
Balance at Jun. 30, 2026 263,771,984     (134,471)   263,906,455     23,562,510 34,571,009
Balance at Mar. 31, 2026 266,110,387     (111,085)   266,221,472     23,562,510 31,347,041
Distributions paid or accrued:                    
Regular distribution (3,319,479)     (33,195)   (3,286,284)        
Distribution of income (Note 22)   $ (16,623)     $ (4,156)   $ (12,467)      
Net income (loss) allocable to Partners (2,624,414)     (22,255)   (2,602,159)        
Restricted unit compensation expense 398,145     3,981   394,164        
Unrealized gains (losses) on securities 2,335,820     23,358   2,312,462       2,335,820
Unrealized gains (losses) on bond purchase commitments 888,148     8,881   879,267       888,148
Balance at Jun. 30, 2026 $ 263,771,984     $ (134,471)   $ 263,906,455     $ 23,562,510 $ 34,571,009