Fair Value Measurements

3 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

(6)  Fair Value Measurements –

As of March 31, 2024, the Partnership had no assets or liabilities measured at fair value on a recurring basis or nonrecurring basis.

At December 31, 2023, the Partnership had one property measured on a nonrecurring basis that was recorded at fair value during 2023. The fair value of the St. Vincent Medical Clinic in Lonoke, Arkansas was based upon a non-binding exploratory offer, which is considered a Level 3 input in the valuation hierarchy. A Level 3 input is unobservable and corroborated by little or no market data.