Embezzlement of Church Funds

State v. Foubion, 964 P.2d 834 (N.M. App. 1998)

Background. Some church treasurers have been charged with embezzlement for misappropriating church funds. In many cases, they insist that they are innocent, and claim that they had no intent to steal anything. But despite such protests they may be convicted of embezzlement in a criminal prosecution, as one church treasurer discovered.

Facts of the case. In 1994 a husband (John) and wife (Mary) became members of a local church. Soon after they arrived, John was selected to be the church music director, which was an unpaid position. Mary was selected to be the church's piano player, for which she was paid $30 per week. A year later Mary was elected church treasurer, which was an unpaid position. As treasurer, Mary's duties were to keep the church's books, deposit money into the bank account, pay the bills, and prepare financial statements ...