Variable Interest Entities (Tables)

3 Months Ended

Mar. 31, 2021

Variable Interest Entities [Abstract]

Variable Interest Entities Property Asset Carrying Value and Maximum Exposure

The following table summarizes the Partnership’s variable interests in these entities and maximum exposure to loss as of March 31, 2021 and December 31, 2020:

	Maximum Exposure to Loss
	March 31, 2021		December 31, 2020
Mortgage revenue bonds	$	15,405,000	$	20,763,500
Governmental issuer loans		103,931,256		64,863,657
Property loans		8,327,342		5,327,342
Taxable governmental issuer loan		1,000,000		-
Investment in unconsolidated entities		94,664,865		106,878,570
	$	223,328,463	$	197,833,069