This wouldn't be mortgage fraud (because you are living in the property), and you are able to make some revenue from the tenants, or am I missing something here? 

My customer service sector manages a lot of my internal affairs and we've undergone many changes during this ongoing pandemic that have disrupted business.

Relying on someone who has their 'own team' to run your rental business is a severe lack of internal controls in my opinion.

But is the issue that the 100k you're describing isn't gross rents, its gross revenue?

Occupancy rate is about 60% and annual revenue is about 40k (without filtering anything).

There's plenty of internal disagreements in each party, and taxes happen to be one of the areas of frequent clashes between legislators from the same party.Why can't everyone in Congress just agree on more tax benefits?

You make revenue here and there but the goal is to generate enough in the winter to sustain all the expenses for the entire year. 

If you use Podio as it's designed to be used, it will streamline every thing you do--from managing leads, managing projects, reducing your internal email count, to making your internal communications more efficient because conversations (which otherwise might happen in email) happen "in context" -- of the client record in your CRM, the project, or whatever it is that you are discussing.  

Your other levers are revenue (which as you mentioned is capped) and expenses (which congrats to you are low).

Wise is an international bank that allows you to deposit and display statements in whatever currency you choose.