She originally moved in 6 years ago as a couple w/ 2 children,  they got a divorce last year and she stayed in the house. 

It is not harmful to pets or children either.

Currently own my company and my company builds / renovates  mainly "Children's Museums, Science Centers etc,.."    

As @Travis Sperr said, you can not personally benefit from your IRA, nor can your IRA benefit from you.A prohibited person is you, your spouse, your family that is linear to you (Mother, Father, GrandParents, children).

One person per room, no children, no overnight visitors, etc. 

We have vaccine hesitances, and doubt we will be able to put our children in public school in the state.

Even if there are no parents and children, there are often nieces, nephews, aunt and uncles, cousins and other further distant relatives, whether by blood or marriage. 

A slip and fall will usually be covered by insurance if it gets that far, but a carbon monoxide leak and kill a few children in a family and all of the layers of protection and anonymity will strip off within a few months, and the final question will be were you at fault or not? 

There are only two children?

Class A will have many amenities like pool, spa, laundry services and dry cleaning, play areas for children, and possibly gym, etc.