It’s temporarily lost its shine because of the slow down in transactions.

Even then, the IRS may scrutinize the transaction if it appears the intent was to immediately convert the property into a personal residence.Additionally, if you eventually sell the property after converting it to a primary residence, you may qualify for partial benefits under the Section 121 exclusion for primary residence gains.

If you sell the property, a lot of the $107K cost will be eaten up in transaction cost.

I have serious doubts that the company officers have maintained their fiduciary duty to RAD's investors in many of these related-party transactions. 

Congratulations on your impressive success since 2021—that's quite an achievement to have closed over 100 transactions in such a short time.

Can someone please explain how transactions are being made?

. $360k equity (based on your estimated loan balance and estimated transaction costs if you sold, this is not calculating capital gains taxes but that would reduce your equity down to about $310k if you sold without doing a 1031 exchange). $8k cash flow (this will increase over time because you are in an appreciation market). $6k principal pay down (based on your current loan). $20k appreciation (based on 3% which is conservative, 4-5% is the historical average).

It depends on how the transaction is structured, and the history of the title and timing. 

I've only had one listing transaction from my BP leads.Most are complete noobs or have limited REI experience with a rental or two.

Now, if you've already set up LLCs per property, then yes, have at least 1 checking account per LLC.For people who own their properties personally, keep personal accounts that are exclusive to RE activities so all of that activity stays separate from other personal transactions.