A former athletic director at Fairfield Community Schools in Goshen, Ind., who resigned after allegedly paying himself from a school Eventlink account multiple times has been charged with perjury over false tax documentation.
As reported by ABC affiliate WBND in South Bend, citing court documents, 49-year-old Mark Engle has been charged with perjury, a Level 6 felony, and conversion, a misdemeanor charge defined as intentionally exerting unauthorized control over another's property.
WBND reporter Tim Wolak presented the following timeline based on documents related to the case:
- On or about Sept. 19, 2024, Engle, a salaried employee who had no authority to pay himself, confided in the Secretary for Fairfield Athletics that he had taken $450 from the school's Eventlink account. This was then reported to the Fairfield Community Schools Resource Police Chief who reported it to the Indiana State Police.
- On Sept. 27, 2024, the Superintendent of Fairfield Community Schools stated the school's Eventlink account was checked and confirmed Engle had paid himself through the account by depositing a total of $450 into his personal account through 50 separate transactions.
- On or about Oct. 6, 2024, Engle provided Fairfield Community Schools with a resignation letter, which stated, in part, "To be clear and transparent. I inappropriately paid myself through Eventlink pay. This transaction was done in my error. The payment went directly to myself. That error was extremely negligent on my part."
- On Oct. 18, 2024, Engle told police he did take the $450 but with the intention of paying several employees who went above and beyond in their duties at Fairfield football games. Engle said the employees did not have Eventlink accounts, so Engle paid himself with the intention of giving them the money.
- On Oct. 21, 2024, investigators again interviewed Engle, who stated he did take the $450 but that he never intended to steal it and reiterated the $450 was intended for different employees that did not have Eventlink accounts.
Per Wolak's reporting, Engle said he never paid anyone any of the money that he took but that he was willing to return the $450. Engle also said he may have paid himself years ago from Eventlink for work that was completed at a tournament, but he found out this was the wrong procedure and he didn't do it again.
As reported by Wolak, the perjury charge stems from the fact that Engle was tasked with running youth summer camps between 2022 and 2024. Fairfield Community Schools told him to open a separate bank account that would hold money collected from campers.
Engle opened a business bank account reportedly using his own name and social security number under the account name "FairField Sports Camps." The Fairfield Sports Camps bank account was not affiliated with Fairfield Community Schools, Wolak reported.
The credit union holding the account allegedly advised Engle to set up a not-for-profit to create the business bank account, but Engle failed to do so.
He received an Employer Identification Number from the IRS and opened the account personally. When applying for the EIN, Engle checked the box for "non-profit organization," indicating that Falrfield Sports Camps would be run as non-profit organization, Wolak reported.
An EIN alone does not grant tax-exempt status to non-profit organizations, a fact specifically outlined in a letter Engle received from the IRS.
According to Wolak, Engle told authorities he didn't do anything with taxes concerning the not-for-profit. He did not check "Corporation for Non- Profit" when creating the bank account. Rather, authorities say Engle marked the box for "Limited Liability Company Club."
Under a section in the business account documentation called "Resolution and Grant of Authority to Act for the Business/Organization," it specifically states, "The undersigned, under the penalty of perjury, hereby certify that the organization described is validly organized under applicable law, and is in 'good standing.' "
Engle signed his name under that section, despite there never being a business organization associated, Wolak reported.
An initial court date has not yet been set.
