I've asked my legal team in 3 different states I've worked in and the answer I got was; "Legally a pm is not a mandated reporter. However, there is also not a law in place that says that as a pm, you cannot report a crime or suspected crime as a concerned citizen. With that said, the best way to phrase a reporting is 'I believe xyz is happening and this is what I've seen/ heard/ witnessed' and if you're not comfortable giving your name for fear of repercussion from the resident or your company, don't". Personally, my ethics do not allow me to stand by and not report abuse or a crime. And only once, I left my name out - because of the company I worked for.