A jury acquitted a Nisbet woman accused of stealing more than $180,000 from the Loyal Order of Moose Lodge 145, following a three-day trial before Lycoming County Judge William Carlucci.

Tammy Lynne Harris was charged with theft by failure to make required disposition of funds, theft by deception, theft by unlawful taking and receiving stolen property in November 2021, after the former governor of the lodge, John Dunkelberger, contacted police alleging an audit revealed that the lodge’s expenses were not being paid and collections from electronic gaming, skills and other entertainment machines were not being deposited, according to court documents.

A charge of criminal use of a communication facility was dismissed by District Judge Gary Whiteman, following a preliminary hearing.

A forensic audit carried out by Larson, Kellett & Associates indicated that Harris had misappropriated funds in the amount of $182,783.73 between Dec. 26, 2016, and June 30, 2017, by manipulating her QuickBooks entries and other representation of the lodge’s income streams.

During the time of the alleged theft, Harris was employed as the lodge’s social quarters manager and administrative clerk, and was entrusted with managing the staff and finances of the business.

Speaking to the jury before deliberations, Assistant District Attorney Eric Birth stressed the mountain of evidence they provided during the trial.

“Defense counsel would like you to believe we didn’t show any evidence as to the defendant’s guilt,” he said, before presenting a large binder and several other documents as a visual representation of their case, noting the testimony of relevant witnesses and experts.

Harris holding both the titles she did immediately threw up red flags for the forensic accountants, who said such dual roles would give her complete, unchecked control over the lodge’s finances, Birth told the jury.

He pointed to evidence that several checks deposited to the lodge’s bank account had irregular, possibly fraudulent signatures and the fact that Harris’ QuickBooks entries and handwritten cash envelopes matched each other, but were inconsistent with data provided by Keystone Bingo Point of Sale software, used by the lodge.

Harris possessed keys to not only the skills games, but also a shed from which financial records were reportedly missing, Birth stressed.

Dunkelburger testified that, since Harris’ termination, the lodge has thrived, including making a cash-on-hand profit of $90,000 last year and being able to donate the same amount in charity, despite no increase in membership.

As evidence of her thefts, the jury was told of a trip Harris took to Hawaii, as well as her purchase of a riverlot and a pontoon boat for $8,000.

No random deposits were made to Harris’ personal bank following her termination from the lodge, Birth pointed out.

“Why? Because the well dried up,” he said.

“The commonwealth’s entire case is based on speculation, should-be’s and assumptions,” defense attorney Kyle Rude countered.

“This should never be the basis to take away someone’s liberty,” he told the jury.

He pointed to a number of inconsistencies in Dunkelburger’s testimony, including his insistence that he had never accessed the lodge’s computer system and that he had never witnessed Harris bartending, testimony that was directly contradicted by other prosecution witnesses.

Dunkelburger further lied about witnessing Harris taking money from the skills games the night prior to her firing, Rude said, requiring the story to be changed later in the proceedings

“Who benefited from my client’s firing? John Dunkelburger,” he told the jury. “He was not working at the time and immediately moved into a paid position at the lodge.”

The attorney also stressed the testimony of a longtime friend of Dunkelburger’s, who said he had a reputation in the community of being dishonest.

Rude also refuted the claim that the Hawaii trip was made due to stealing the funds, pointing out Harris has a nephew who is stationed on the island.

The pontoon boat did not cost $8,000, he said, explaining to the jury that it was part of a trade-in deal that would’ve resulted in a cost of only $3,000.

Further, Rude said, Harris’ incorrect data entry on QuickBooks was a result of a lack of training, noting that when adjusted properly, all finances matched up, something that was ignored by the forensic auditors, though the lodge had previously passed an audit conducted by authorities with the Pennsylvania Liquor Control Enforcement.

Rude also stressed that though the defense is not required to present a case or question prosecution witnesses, they did just that, while asking the jury to consider what they didn’t hear at trial.

Specifically, during jury duty, the prosecution made mention of forthcoming testimony from an FBI agent and a PLCB official, neither of which took the stand.

Rude took the claims of a turnaround in fortune for the lodge since Harris’ departure head on, noting that they were likely the result of a loan that was taken out to help keep the lights on.