KANSAS CITY, Mo. Tom Larson, Acting United States Attorney for the Western District of Missouri, announced that a Raytown, Mo., man who worked or volunteered at two area churches was sentenced in federal court today for embezzling more than $86,000 from those parishes.
David Townley, 60, of Raytown, was sentenced by U.S. District Judge Gary A. Fenner to one year and one day in federal prison without parole. The court also ordered Townley to pay $86,297 in restitution.
On Feb. 14, 2017, Townley pleaded guilty to one count of wire fraud, one count of mail fraud and one count of tax evasion.
Nativity of Mary (Wire Fraud)
Townley admitted that he engaged in a scheme to defraud Nativity of Mary church and school in Independence, Mo., from 2007 through 2013.
Townley was employed by the Nativity of Mary church and school as the business manager from December 2006 through June 2013. Townley handled the payroll and had access to both cash and check collections/donations, and school tuition payments. From 2011 through 2013, Townley skimmed money from cash tuition payments made by parents. Townley recorded accurate tuition deposits in the schools log but deposited a lesser amount into the churchs bank account.
Townley is responsible for a loss of $52,166, which includes $32,194 in unauthorized checks deposited into Townleys personal account and $19,971 in cash from tuition payments deposited into Townleys personal bank account.
Townleys bank records revealed frequent cash deposits separate from his and his wifes salary payments. Nativity of Mary banked at the Blue Ridge Bank and Trust in Kansas City, Mo. The processing of checks through the Federal Reserve System from Nativity of Mary constituted the wire fraud.
Sacred Heart of Guadalupe (Mail Fraud)
Townley stole $34,131 from Sacred Heart of Guadalupe church in Kansas City, Mo., in a fraud scheme that lasted from 2006 through 2013.
Townley was a volunteer at Sacred Heart of Guadalupe from 2002 through 2013. Townley was in charge of paying the churchs bills, making QuickBooks entries, reporting to the financial committee and filing the churchs tax returns. From 2006 through 2013, Townley negotiated more than 20 checks, totaling $47,705, and deposited them into his personal bank account. Some of these checks were unauthorized salary payments and others were made out to third parties, such as the Society of the Precious Blood and the Diocese of Kansas City.
Sacred Heart of Guadalupe banked at U.S. Bank in Kansas City, Mo., which mailed statements to the church and constituted the mail fraud charge.
The total loss amount from the two fraud schemes was $86,297. According to an analysis of his bank records, Townley used the money he embezzled mostly to pay off credit card debt.
Tax Evasion
Townley admitted that he failed to file federal income tax returns for tax years 2005 through 2013. During those years, Townley had taxable income that ranged from $54,633 to $115,721. The total federal tax loss for those years is $59,322. The total tax loss to the state of Missouri is $30,117.
Townley attempted to conceal his true sources of income at Nativity of Mary and Sacred Heart of Guadalupe. The acts of evasion in those years included making false entries in the accounts of Nativity of Mary and skimming cash from tuition payments made by parents at the Nativity of Mary school.
This case was prosecuted by Assistant U.S. Attorney Paul S. Becker. It was investigated by the U.S. Secret Service and IRS-Criminal Investigation
--DOJ Western District of Missouri
Source: U.S. Secret Service