By Deb Patterson
InkFreeNews

ELKHART COUNTY — Mark Engle, 49, Shipshewana, has officially been charged with perjury, a level 6 felony and conversion, a class A misdemeanor. Charges were officially filed in Elkhart County Superior Court 3 on Monday, Sept. 22.

Mark Engle

Engle is the former athletic director at Fairfield High School. He was placed on administrative leave following a special meeting on Sept. 27, 2024, after allegations of misuse of school funds. He then submitted a letter of resignation to the corporation.

Court documents state on Sept. 19, 2024, Engle, as athletic director for FHCS, confided in a secretary for athletics he had taken $450 from the school’s Eventlink account. The secretary reported the information to the school corporation’s School Resource Police Chief Skyler Garner. The information was then given to the Indiana State Police. Garner told ISP officials Engle is a salaried employee and should not have paid himself.

The case was assigned to a detective with ISP. On Sept. 27, 2024, the detective met with Dr. Carrie Cannon, superintendent of Fairfield Community Schools. Cannon advised the school’s Eventlink account was checked and it was confirmed Engle had paid himself through the account by depositing a total of $450 into his personal account through three separate $150 transactions.

The detective also met with the athletic department secretary who told the detective she checked Eventlink and observed the three separate transaction. On Oct. 1, 2024, Garner provided the detective with a printed report. That report showed the three transaction occurred on or about Aug. 30, 2024; Sept. 6, 2024; and Sept. 13, 2024, with each transaction at $150.

Cannon provided the detective with two recordings on Oct. 18, 2024. Those recordings contained conversations with Engle. Engle advised he did take the money, but with the intention of paying several employees who went above and beyond in their duties at football games. He advised the employees dd not have Eventlink accounts so he paid himself with the intention of giving the money to them.

The detective interviewed Engle around Oct. 21, 2024. Engle told police he did take the money, but he never intended to steal and the money was intended for three different employees that did not have Eventlink accounts. He also advised he never paid anyone any of the money that he took, but was willing to return the $450. He also said he may have paid himself years ago from Eventlink for work that was completed at a tournament but he found out that was the wrong procedure and he did not do it again.

The perjury relates to documents between 2022 and 2024, Engle was tasked with running youth summer camps. School officials advised Engle to open a separate account to hold the money from the campers. Engle opened a business bank account through Interra Credit Union to be able to run the camps. The account was created using his name and Social Security number with the account named Fairfield Sports Camps. The account was not affiliated with the schools.

The affidavit states Interra officials advised Engle he should set up a not-for-profit to create the business account, which he did not nor any other type of business entity to support the account. He did receive an EIN from the IRS and opened the account personally.

Court document states when applying for the EIN, he checked the box for “non-profit” organization. The officer notes an EIN alone does not grant tax-exempt status to a non-profit organization. The letter Engle received from the IRS specifically stated “Nearly all organizations claiming tax-exempt status must file a Form 990-series annual information return (Form 990 990-EZ or 990-PF) or notice (Form 990-N) beginning with the year they legally form, even if they have not yet applied for or received recognition of tax-exempt status.”

The detective spoke to Engle about the youth sports camps and about the Fairfield Sports Camps bank account. Engle advised he did not carry any insurance on the camp, the camp was held at Fairfield School, using Fairfield equipment. He stated he did not do anything with taxes concerning the not-for-profit and he took care of the camps and there was no one that he had to report to regarding the camps.

Engle reportedly did not check mark “Corporation for Non-Profit” when creating the bank account. Instead he marked the box for a “Limited Liability Company Club.”

The officer notes in court documents to set up the business account there is a section called “Resolution and Grant of Authority to act for the business/organization.” Under that section 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 not withstanding the fact there was never a business organization associated.