Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Assets:
Cash and cash equivalents	$ 103,203,582	$ 68,285,501
Restricted cash	45,850,046	83,646,969
Interest receivable, net	9,402,254	9,234,412
Mortgage revenue bonds held in trust, at fair value (Note 6)	675,905,519	750,934,848
Mortgage revenue bonds, at fair value (Note 6)	19,163,911	42,574,996
Governmental issuer loans (Note 7)	281,275,255	184,767,450
Real estate assets: (Note 8)
Land and improvements	7,417,772	7,411,079
Buildings and Improvements	73,921,801	72,998,475
Real estate assets before accumulated depreciation	81,339,573	80,409,554
Accumulated depreciation	(22,740,549)	(20,701,922)
Net real estate assets	58,599,024	59,707,632
Investments in unconsolidated entities (Note 9)	103,103,246	107,793,522
Property loans, net of loan loss allowances (Note 10)	123,867,490	68,101,268
Other assets (Note 12)	29,716,668	10,862,885
Total Assets	1,450,086,995	1,385,909,483
Liabilities:
Accounts payable, accrued expenses and other liabilities (Note 13)	16,366,122	13,664,212
Distribution payable	8,312,836	12,757,459
Secured lines of credit (Note 14)	30,942,000	45,714,000
Debt financing, net (Note 15)	962,615,366	820,078,714
Mortgages payable and other secured financing, net (Note 16)	26,230,855	26,824,543
Total Liabilities	1,044,467,179	919,038,928
Commitments and Contingencies (Note 18)
Redeemable Preferred Units, approximately $94.5 million redemption value, 9.5 million issued and outstanding, net (Note 19)	94,452,679	94,458,528
Partnersʼ Capital:
General Partner (Note 1)	66,795	765,550
Beneficial Unit Certificates ("BUCs," Note 1)	311,100,342	371,646,477
Total Partnersʼ Capital	311,167,137	372,412,027
Total Liabilities and Partnersʼ Capital	$ 1,450,086,995	$ 1,385,909,483

This element represents the portion of the balance sheet assertion valued at fair value by the entity, which is held in a mortgage-backed security, whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may by used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

No definition available.