Trust Accounting

Complete Financial Transparency & Regulatory Compliance

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Your Money, Properly Protected

All owner and tenant funds are held in separate trust accounts at FDIC-insured financial institutions, never commingled with company operating funds.

What is Trust Accounting?

Trust accounting is a specialized form of financial management required by California law for property managers who handle client funds. When tenants pay rent, security deposits, or any other fees, those funds don't belong to the property management company—they belong to you, the property owner, or are held in trust for the tenant.

California Department of Real Estate (DRE) regulations mandate that all brokers maintain trust accounts and detailed records for funds belonging to others. This protects your money, ensures accountability, and provides complete financial transparency.

Legal Requirement

California Business and Professions Code §10145 requires real estate brokers to maintain trust accounts for all funds received on behalf of clients. Failure to properly maintain trust accounts can result in license suspension or revocation, fines, and criminal charges.

Our Trust Accounting Principles

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Separate Accounts

All owner and tenant funds are maintained in dedicated trust accounts, completely separate from company operating funds. Your money never mixes with ours.

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Daily Reconciliation

Trust accounts are reconciled daily to ensure every dollar is properly accounted for and transactions are accurately recorded.

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Full Transparency

Monthly statements provide complete visibility into all income, expenses, and distributions. You can see exactly where every dollar goes.

DRE Compliance

Our trust accounting practices meet or exceed all California Department of Real Estate requirements and industry best practices.

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Audit Trail

Complete documentation and detailed records for every transaction, creating a comprehensive audit trail for tax purposes and verification.

Timely Distributions

Owner distributions are processed promptly via ACH transfer, typically by the 10th of each month following rent collection.

How Trust Accounting Works

Monthly Financial Flow

1

Tenant Pays Rent

Rent payments are received via check, ACH, or online payment portal. All funds are immediately deposited into the trust account.

2

Trust Account Receipt

Payment is posted to your property's ledger within 24 hours. You can view real-time balances through the owner portal.

3

Expense Processing

Approved expenses are paid from the trust account. All payments require proper documentation (invoices, receipts, work orders).

4

Management Fee Deduction

Our management fee is deducted from trust account proceeds only after rent is collected and verified.

5

Owner Distribution

Remaining balance is transferred to your designated bank account via ACH. Most distributions process by the 10th of the month.

6

Statement Delivery

Detailed monthly statement is posted to your owner portal and emailed, showing all transactions and current balances.

Monthly Statement Components

Sample Owner Statement

123 Maple Street, San Diego, CA 92101

Transaction Amount
Beginning Balance $0.00
INCOME
  Rent Received +$3,200.00
  Late Fee +$75.00
Total Income $3,275.00
EXPENSES
  Management Fee (8%) -$256.00
  HVAC Repair - ABC Services -$385.00
  Landscaping - Green Thumb Co. -$120.00
Total Expenses -$761.00
OWNER DISTRIBUTION $2,514.00
Ending Balance $0.00

Distribution processed via ACH to account ending in ****4892 on January 10, 2025

Each statement includes:

Reserve Accounts

Many owners choose to maintain reserve balances in their trust account for property expenses. This provides several advantages:

Reserve Management

Reserve balances remain in your trust account and earn interest (when applicable). You control the reserve amount and can adjust it at any time. We provide separate accounting for reserve funds versus operational funds in your monthly statement.

Security & Fraud Prevention

🔒 How We Protect Your Money

  • FDIC Insurance: All trust accounts maintained at FDIC-insured institutions
  • Dual Authorization: Large disbursements require two-person approval
  • Positive Pay: Bank fraud prevention system verifies all checks
  • Daily Reconciliation: Immediate detection of any discrepancies
  • Vendor Verification: All payees verified before payment processing
  • Cybersecurity: Encrypted data transmission and secure payment processing
  • Regular Audits: Internal and external financial audits
  • Access Controls: Limited personnel with trust account access

Regulatory Compliance

Our trust accounting practices comply with:

California Department of Real Estate Requirements:

  • Business and Professions Code §10145 - Trust fund handling
  • Regulation 2832 - Handling of trust funds
  • Regulation 2831 - Trust fund bank accounts
  • Regulation 2834 - Separate record for each beneficiary
  • Three-year record retention requirement
  • Monthly reconciliation of accounts

Tax Documentation

Proper trust accounting makes tax preparation straightforward:

Your CPA will appreciate the clean, organized financial records that make tax filing efficient and accurate.

Questions About Trust Accounting?

We believe in complete financial transparency. Your money is your money, and you deserve to know exactly how it's being handled. If you have questions about:

Please don't hesitate to contact us. We're happy to explain any aspect of our financial management and trust accounting practices.

Professional Financial Management You Can Trust

Your rental income deserves the same professional financial management as any business. Let us handle the complexities while you enjoy transparent, compliant, and secure handling of your property funds.

Start Professional Management