This e-case chronicles an embezzlement scheme that happened at the American Cancer Society of Ohio. According to the National Center for Charitable Statistics (NCCS), more than 1.5 million nonprofit organizations are registered in the U.S. Despite the good intentions of the vast majority, they have proven to be very susceptible to fraud.

An investigation published by the Washington Post on October 26, 2013 found that, between the years 2008 to 2012, more than 1,000 nonprofit organizations recorded a "significant diversion" of assets "attributed to theft, investment fraud, embezzlement and other unauthorized uses of funds....Just 10 of the largest disclosures identified by The Post cited combined losses to nonprofit groups and their affiliates that potentially totaled more than a half-billion dollars.”