The overhead and indirect expenses should be allocated among the properties on Schedule E. 

Let's follow up more in direct messages.

We are already in direct contact with tenants and accept all rents.

Well, if you can get in direct contact with an iBuyer, then shop for him/her direct, you certainly can do it.

I believe you are a member of the HOA so if someone is suing the HOA they are kind of indirectly suing you (but that is my 100% shot in the dark assumption).

@Neil CopelandAt issue is that there may not be an direct or indirect transactions or provision of benefit (in either direction) between a tax exempt retirement plan and a disqualified party as defined in IRC 4975. 

This would be a strategy of investing in direct real estate on your own, and at least actively overseeing the acquisition, rehab and management if not doing it yourself.

He had nothing to do, directly or indirectly, with its management or operation.

Investing in direct real estate usually requires higher minimum capital (tens of thousands of dollars or more).

Seeing properties adding these amenities which can help indirectly raise rents:Dog ParksOutdoor grilling/picnic areasCan also add: Late fees, application fees, installing vending machines for income, short term lease fee, month to month fee, etc.Also heard of people Leasing space on the properties for signage or something similar.