Nami-Western Riverside County

“During 2019, the acting treasurer, richard behm, began transferring money from the organization's savings account into his own personal account, in addition to writing checks from the organization to himself. The treasurer filed the original 2019 990 with incorrect cash balance in an attempt to conceal the fraud. After analysis by an outside accounting firm, it was estimated that approximately $101,395 was diverted from the organization's assets. An amended return has been filed for 2019 to properly reflect the correct cash balances at 12/31/19, in addition to the correct amount of revenues and expenses.”

“Form 990. Schedules a and o are normally completed by the treasurer. Normally, at a regularly scheduled board meeting, copies would be provided to the board for their review and comments. However, due to covid, the board was unable to meet as a group. When the board is allowed to resume meetings as a group, each member will be provided with a copy of the 990, schedules a and o. The filing due date arrived prior to the lifting of meeting restrictions.”

“The organizations governing documents and financial statements are available to the public upon request. The president, secretary, or treasurer will provide copies as requested.”

“The organizations governing documents and financial statements are available to the public upon request. The president, secretary, or treasurer will provide copies as requested.”

“This is an amended tax return. During 2019, the acting treasurer, richard behm, began transferring money from the organization's savings account into his own personal account, in addition to writing checks from the organization to himself. The treasurer filed the original 2019 990 with an incorrect cash balance in an attempt to conceal the fraud. After analysis by an outside accounting firm, it was estimated that approximately $101,395 was diverted from the organization's assets. An amended return has been filed for 2019 to properly reflect the correct cash balances at 12/31/19, in addition to the correct amount of revenues and expenses. The amended tax return reflects the following changes: part 1, line 8: contributions were increased by $921. Part 1, line 10: investment income was decreased by $18 part 1, line 12: total revenue was increased by $903 part 1, line 17: total expenses were increased by $98,846. Part 1, line 20 and 22: total assets and net assets were decreased by $97,942 part ix: statement of functional expenses was changed to propery reflect total expenses. Previous treasurer had allocated 100% of expenses to program expense. The allocations were changed to better reflect the organization's activities, as well as to reflect the additional expenses for the embezzled funds. Part x: balance sheet was changed to properly reflect the organization's cash balances at 12/31/19.”