Pottsville psychologist Dr. David F. O'Connell said members of organizations often steal from them because they do not believe that such thefts are wrong and they even sometimes think they are entitled to do it.
"It's like a victimless crime to people," O'Connell said. "It's an easy thing to do from a conscience point of view. There's no concrete victim."
Many such organizations find out after the fact that they did not have sufficient checks and balances to prevent someone from taking cash, according to Assistant District Attorney Thomas J. Campion Jr., who also is a certified public accountant.
"They learn the lesson the hard way," Campion said.
While O'Connell did not speak about any specific event or person, Schuylkill County has seen several admitted or alleged thefts from nonprofit organizations in recent years.
Mary Beth Semerod, 56, of Pottsville, the former executive director of the Rape and Victim Assistance Center of Schuylkill County, pleaded guilty on Nov. 17, 2011, to theft from a program receiving federal funds.
Semerod, who admitted stealing about $100,000 from the center, which shut its doors in 2009, is scheduled to be sentenced at 9 a.m. June 5 in Scranton by Senior U.S. District Judge Edwin M. Kosik.
On May 8, Mahanoy City police arrested Kelly M. Lewandowski, 40, of Gilberton, the former treasurer of the Mahanoy Area Youth Wrestling Club, and charged her with taking $10,860 from the organization between February 2007 and December 2010.
Lewandowski, who has not been convicted of any crimes, must appear at 9 a.m. June 14 for a preliminary hearing before Magisterial District Judge Anthony J. Kilker, Shenandoah.
State police Sgt. Tony Manetta, who is stationed at the Harrisburg headquarters, said that in some ways, members of organization who steal from the groups are similar to other thieves.
"The reasons why (they steal) are similar to why people steal anything," Manetta said. "They're extremely varied."
Heidi Havens, a spokeswoman for Peter J. Smith, U.S. attorney for the Middle District of Pennsylvania, said that office also sees similar reasons for such thefts in cases such as Semerod's that are brought in federal court.
"Based on the evidence presented in court proceedings it appears that the motives involved are the same as in any theft: Greed, financial trouble (and to) support addictions," she said.
Tough economic times probably stimulate such thefts, according to O'Connell.
"I would certainly think so," he said. "There's more motivation. The motive is, 'I need the money.' "
O'Connell said such thefts seldom are committed all at once.
"It starts out incrementally. They get seduced into it," he said. "They have access to money. They feel a bit entitled. They start indulging. It starts becoming their own checking account."
O'Connell does not see a difference between men and women in perpetrating these thefts, saying peoples' personalities and organizational structures play bigger roles.
"I don't know that there's any differential in terms of gender," he said. "There's not a lot of research."
State police usually get tips on such thefts after audits are conducted, Manetta said.
"We'll look at what the auditor has discovered," he said.
Then, forensic auditors or forensic accountants get to work, according to Manetta.
"They're specially trained to look for ways criminals hide or siphon off money," he said.
Havens said federal investigations resemble those in other cases of theft.
"The agencies get tips, complaints, audit reports, etc., suggesting criminal activity. The agents then gather paperwork, interview witnesses, execute search warrants, and/or use the grand jury to obtain information to determine if there is criminal conduct and build a case for prosecution," she said.
Campion said nonprofit organizations need to increase their safeguards to prevent such thefts and that his experience with such groups can offer guidance to others.
"Treasurer's reports should be prepared. Someone else should be reconciling the account," Campion said. "There's more than one person who knows how much money has been taken in."
Manetta said organizations should deal with one financial institution and establish a relationship with it. That will put that institution in a position to catch the withdrawal of large amounts of money, he said.
Manetta also recommended that two unrelated and disinterested people look at and handle an organization's money, and that an independent auditor or accountant should conduct quarterly examinations of an organization's books.
"A lot of times, it's single-person access to money" that causes problems, Manetta said. "A lot of it is insufficient auditing." Recent cases
· Defendant: Kelly M. Lewandowski
· Age: 40
· Residence: Gilberton
· Charges: Theft and receiving stolen property
· Organization: Mahanoy Area Youth Wrestling Club
· Former position: Treasurer
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· Defendant: Mary Beth Semerod
· Age: 56
· Residence: Pottsville
· Crime committed: Theft from a program receiving federal funds
· Organization: Rape and Victim Assistance Center of Schuylkill County
· Former position: Executive director