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Segments - Summary of Partnership Reportable Segment Information (Details) - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Total revenues    
Total revenues $ 55,528,568 $ 62,318,013
Interest expense    
Interest expense 21,215,888 24,717,294
Depreciation expense    
Depreciation expense 2,810,073 3,088,117
Net income (loss)    
Net income (loss) 7,208,828 30,492,151
Total assets    
Total assets 1,175,247,879 1,029,168,508
Operating Segments [Member] | Mortgage Revenue Bond Investments Segment [Member]    
Total revenues    
Total revenues 41,877,394 41,348,004
Interest expense    
Interest expense 19,821,502 21,862,030
Depreciation expense    
Depreciation expense 15,913  
Net income (loss)    
Net income (loss) 719,183 3,835,002
Total assets    
Total assets 1,114,146,614 918,301,172
Operating Segments [Member] | MF Properties [Member]    
Total revenues    
Total revenues 6,986,009 8,081,029
Interest expense    
Interest expense 1,196,393 1,444,700
Depreciation expense    
Depreciation expense 2,794,160 3,088,117
Net income (loss)    
Net income (loss) (1,389,571) (964,355)
Total assets    
Total assets 67,988,190 70,569,646
Operating Segments [Member] | PHC Certificates [Member]    
Total revenues    
Total revenues 174,470 2,368,541
Interest expense    
Interest expense 197,993 1,410,564
Net income (loss)    
Net income (loss) 1,390,999 957,977
Total assets    
Total assets   43,591,048
Operating Segments [Member] | Other Investments [Member]    
Total revenues    
Total revenues 6,490,695 10,520,439
Net income (loss)    
Net income (loss) 6,488,217 26,663,527
Total assets    
Total assets 106,931,182 87,098,315
Consolidation, Eliminations [Member]    
Total assets    
Total assets $ (113,818,107) $ (90,391,673)