v3.26.1
Property Loans - Summary of Partnership's Property Loans, Net of Allowances for Credit Losses (Details) - USD ($)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Jun. 30, 2025
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance $ 56,392,208 $ 53,599,227  
Asset-Specific Allowance for Credit Losses (2,303,115) (2,210,133)  
Property Loan Principal, net of allowance $ 54,089,093 [1] 51,389,094 [2]  
SoLa Impact Opportunity Zone Fund [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Interest Rate 9.00%   9.00%
The 50/50 MF Property [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance $ 4,300,000 4,300,000  
Live 929 Apartments [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance 495,000 495,000  
Mezzanine Financing [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance 46,074,000 [3] 46,074,000 [4]  
Property Loan Principal, net of allowance 46,074,000 [3] 46,074,000 [4]  
Mezzanine Financing [Member] | SoLa Impact Opportunity Zone Fund [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance 38,824,000 [3] 38,824,000 [4]  
Property Loan Principal, net of allowance $ 38,824,000 [3] $ 38,824,000 [4]  
Maturity Date Jul. 01, 2029 [3] Mar. 31, 2026 [4]  
Interest Rate 14.00% [3],[5] 9.00% [4]  
Mezzanine Financing [Member] | The Centurion Foundation [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance $ 7,250,000 [3] $ 7,250,000 [4]  
Property Loan Principal, net of allowance $ 7,250,000 [3] $ 7,250,000 [4]  
Maturity Date Jun. 15, 2039 [3] Jun. 15, 2039 [4]  
Interest Rate 10.50% [3] 10.50% [4]  
Other [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance $ 10,318,208 $ 7,525,227  
Asset-Specific Allowance for Credit Losses (2,303,115) (2,210,133)  
Property Loan Principal, net of allowance 8,015,093 5,315,094  
Other [Member] | The 50/50 MF Property [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance 4,315,093 [6] 4,315,094 [7]  
Property Loan Principal, net of allowance $ 4,315,093 [6] $ 4,315,094 [7]  
Maturity Date Mar. 11, 2048 [6] Mar. 11, 2048 [7]  
Interest Rate 9.00% [6] 9.00% [7]  
Other [Member] | Live 929 Apartments [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance $ 495,000 $ 495,000  
Asset-Specific Allowance for Credit Losses $ (495,000) $ (495,000)  
Maturity Date Jul. 31, 2049 Jul. 31, 2049  
Interest Rate 8.00% 8.00%  
Other [Member] | Sandoval Flats [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance $ 3,700,000 [8] $ 1,000,000 [9]  
Property Loan Principal, net of allowance $ 3,700,000 [8] $ 1,000,000 [9]  
Maturity Date Dec. 01, 2027 [8] Dec. 01, 2027 [9]  
Interest Rate 7.48% [8] 7.48% [9]  
Other [Member] | Opportunity South Carolina [Member]      
Accounts Notes And Loans Receivable [Line Items]      
Property loan receivable, outstanding balance $ 1,808,115 $ 1,715,133  
Asset-Specific Allowance for Credit Losses $ (1,808,115) $ (1,715,133)  
Maturity Date Feb. 01, 2030 Feb. 01, 2030  
Interest Rate 10.00% 10.00%  
[1] The Partnership has also recorded a CECL allowance for credit losses utilizing a pooled approach per ASC 326 associated with its property loans of approximately $1.6 million.
[2] The Partnership has also recorded a CECL allowance for credit losses utilizing a pooled approach per ASC 326 associated with its property loans of approximately $1.3 million.
[3] The property loans are held in trust in connection with a TOB trust financing (Note 13).
[4] The property loans are held in trust in connection with a TOB trust financing (Note 13).
[5] The interest rate increases to 14.5% on January 1, 2027 and by an additional 0.5% every three months thereafter, up to a maximum rate of 16.0%.
[6] The property loan is unsecured, will be repaid from net cash flows of the property, and is subordinate to the mortgage debt of the property.
[7] The property loan is unsecured, will be repaid from net cash flows of the property, and is subordinate to the mortgage debt of the property.
[8] The Sandoval Flats property loan was considered to be held-for-sale and reported at fair value, which approximated amortized cost as of June 30, 2026. The Partnership expects to sell the property loan to the Construction Lending JV in the future.
[9] The Sandoval Flats property loan was considered to be held-for-sale and reported at fair value, which approximated amortized cost as of December 31, 2025. The Partnership expects to sell the property loan to the Construction Lending JV in the future.