The Trusted Grown-Ups Who Steal Millions From Youth Sports

Jul 10, 2016 · 200 comments
Jack (Texas)
White Lives Matter. We cannot let white people go to jail for such harmless crimes. They only stole a few hundred thousand dollars. The real crime is in the "inner city." We must stand up for our rights as entitled rich white middle class Americans.
Kate (Florida)
A youth sports organization that fails to have a system of checks and balances in place to account for every dollar it spends or receives is at risk of being embezzled – and the results can be disastrous. Embezzlement is a crime of opportunity, usually involving a trusted person. It's a sad truth as this article shows.

Any youth league director out there who wants to protect their league from embezzlement should look into the volunteer administrator training offered by the National Alliance for Youth Sports. It no cost to one person from each youth league and features tips and insight on how to protect a youth sports program from embezzlement - among many other league management topics.
Jeanette Andia (Northridge)
This article caught my attention the most because I would have never thought that TRUSTED adults would have the courage to steal thousands of money from youth sports. The thing the really struck me is that, as said in the article, a lady from Vermont, stole money a fund from a dead soccer player, who was a member of the team! It breaks my heart to know that this lady didn’t think twice before going ahead a stealing money from a fund, which was made with love and sadness. There also another man who stole 20% of the money from the soccer club’s banking account. He claimed to say that if was simply because he was having a difficult time with bills. He had just divorced from his wife. I understand his sadness and because of his divorce he might be feeling anger and regret, but as an adult he should know what to do and what not to do. Whatever situation you find yourself in don't do anything you know you will regret in the future.
David J.Krupp (Howard Beach, NY)
There should be no adults involved in youth sports. We have made children's play into semi-pro games. Children should be playing pick-up games with minimal adult supervision. School gyms and school yards should be open after school so children can just play. Children show know the joy of spending afternoons and weekends free from adults telling them what to do. Let them be free!
hb freddie (Huntington Beach, CA)
Want your kid to make the high school soccer team? You better start years in advance and get him signed up with the club team that the high school coach is affiliated with and making money from.
Club teams were originally supposed for elite players but the club operators figured out that parents were willing to spend thousands of dollars to be able to say "My kid plays Club", instead of plain old AYSO. If your child is ambulatory a soccer club will gladly take your money and place him in some lower division team.
GriswoldPlankman (West Hartford, CT)
After reading about the amount of funds these leagues and teams have on hand, I don't see myself throwing any more money in the jar when the kids are camped out outside the supermarket exit seeking donations or selling useless Omaha steak coupons.
Edward (Phila., PA)
Let's make America great again.
Naomi (New England)
The best thing any organization can do is assume that *someone* will be tempted to steal, given the opportunity. Proactively reducing opportunities for theft is far better than decrying modern moral decay afterward. Dividing up financial duties and oversight is a good start.

If theft is immoral, then so is creating the lure to steal by setting out piles of money with a sign effectively saying, "No one will notice if you steal this, but please don't." The simple truth of human nature is that most people have some vulnerability to stealing, given the right mix of character and situation. You can't tell by looking at them -- maybe not even by looking in the mirror.

I think this article demonstrates convincingly that if corporations are indeed people, then they surely need the same scrupulous external oversight and penalties to reduce their potential to cheat the society around them. A self-regulating market is as naive as the dream of true communism. Only a robust, regulated government vying on equal terms with a robust, regulated market can neutalize each other's intrinsic human flaws.
Paul (Greensboro, NC)
Somewhere along the line. Some people blame the 1960s. Some blame the Republicans since Reagan. Some blame the liberals. Some will blame the decade of greed during Reagan years. Some will blame Barack Obama.

The American apple-pie 1950s were during the worst years of the Communist fears. It must be the Communists. Some now blame the NRA.

Sounds simple to me, its the overhyped greed of the pure capitalists who have tried to eliminate all regulatory agencies so they can continue to ransack the economy and the American people. Why not steal your share too, small town America; everyone else is getting away with it. No banker has gone to jail. It's one big soup pot; throw everything in and stir like crazy.
ultimateliberal (New Orleans)
All embezzlement is evil, evil, evil, and affects so many who rely upon the money entrusted to the CFO/treasurer/comptroller. Here's a crazy one for you: A public school finance officer was discovered embezzling when the three rented copy machines were repossessed a week before all the teachers had to start using them in great volume for final exams.

Most of us ran to an office supply store and bought $100 copiers which we placed on our classroom desks. That little copier is still going strong after 15 years!

I'm sure the thug has been released from prison by now!
Ajab (Tustin, CA)
“I’m usually a trustworthy, honest person,” Baker ... said. “I got in a bad situation, and when you’re in a bad situation you make decisions that you wouldn’t normally make.”

No. Bad situations reveal one's true character. You are a scoundrel Mr. Baker, a wolf who wore sheep's clothing, a coward and a weakling. And the world knows it, even if you don't.
Mom in PA (Philadelphia, PA)
The fellow Board members are also to blame. They think, "oh, Joe or Jane is taking care of the finances." but they have a fiduciary responsibility to exam the accounts each month and see what ATM withdrawals have taken place and which checks have been written. Our small board has elected to NOT have an ATM (WAY too tempting) and there are co-signers needed for each check.

Also, as mentioned, a non profit board should only have 6-12 months of reserves in their accounts, a slim budget limits the amount of money which can disappear.
irate citizen (nyc)
Surprise, surprise! Who would have thought this would happen?
Dee (GA)
We had an issue with a YWCA. The members of the Y sponsored swim team paid monthly Y dues, swim team fees and meet fees to participate on the team. In addition, the team raised thousands of dollars for team specific expenses - lane lines, timing pads, etc.

When it was time to buy new items, the Y told the parents that they were financially struggling and they used the money for expenses for other Y activities. We were stunned. According to their bylaws, they were well within in their rights to use the money. We never dreamed they would use our team fundraising money to pay daycare workers and their light bill. Keep in mind, we were already pay monthly dues and fees for belonging to the team which presumable covered team expenses.

Moral of the story is, if your organization is raising $ make sure you know who is in charge of disbursing it and the disbursement rules.
Brian (Illinois)
I speculate that gambling is frequently behind these thefts. For the gambler who is tapped out and has access to other people's money, judgment is easily clouded by desperation and the "gambler's fallacy"--my luck is due to turn around, right? I'll double the money and put it back. After a few repeats, thousands of dollars have been taken and gambled away, and there is no means of repaying it. Of course there are other temptations, as well as sheer greed, but stealing from a kids' sports team requires quite the suspension of morality, something that most of us are incapable of unless addiction is involved.
George (New London)
I think this article understates the problem, at least in travel hockey. But it’s complicated. It would be better if games were just games, and were organized locally, with little adult input before high school. And-- I am part of the problem. I have spent more than $100,000 (on a teacher’s salary) in the last ten years for a talented but not elite child to play hockey. Of that, I’d guess 1/3 to 1/2 of it was misappropriated by the clubs he played for. It was worst one year when the coach was so clumsy (he charged them 10$ a slice for pizza; he went back into restaurants on the road to pick up tips off tables that the boys had left) that by February parents and boys alike were simply ignoring his requests for money. And-- that season, billeting at 15 and riding the bus all winter, playing for a lousy team and a brutal coach, was the most productive and happiest year of my son's adolescence. Of the other nine years, all but one were very positive. Absurdly expensive, but I don't want any of it back. It helps that I was never invested in a specific outcome-- he may or may not play in college, but I truly don't care-- and the industry, in turn, doesn't care that I was marginally less crazy than some other parents. It only cares that I was willing to keep paying, and I was. And it doesn't feel like a waste. I feel I “ought” to regret it, because I supported a dysfunctional system, but I don't. The system stinks, but there is bathwater and there are babies; they're not the same.
Area Code 651 (St. Paul, MN)
Great post. Spot on from what I see as well. And I agree that it is tough to change the system. As a form of peasant rebellion, I simply show no respect to anyone that makes money (non-volunteers) off of the system -- coaches, administrators etc. Oh yea, 'It's for the kids.' No, it's your livelihood.
Legion Of Me (Colorado)
In my opinion no youth club should have that amount of money just sitting. There are too many nonprofits that help the needy, hungry, homeless and battered women's shelters (Just to name a few) that never see this kind of money. Hopefully someone took something more away from this other than how to better safegaurd the money...
Tom (Pittsburgh)
In my area the person in charge of a youth soccer league stole around three hundred thousand dollars from the league. I was surprised to think a soccer league would have this kind of money sitting around. Then when I looked at the accused person's name closer, I was even more surprised to discover that it was a former student of mine from over thirty years ago. I remember him as being a rather nice guy, but an indifferent student.
Suzanne (California)
Why would anyone trust someone out of work to manage hundreds of thousands of dollars, no questions asked?
Matthew Nash (NYC)
I don't care how many "good decision" these thieves "normally" make or how their thefts are "bad decision" made in "hard times" or "my wife took the kids to Idaho" or "it took more money to keep the bar open".

There is no excuse for any of this - they are adults and they're stealing money from CHILDREN.

There is no way they can repent enough or apologize enough in front of the kids they've stolen from or not.

If these people don't have the moral fiber to see what they're doing - regardless of the temptation of "all that money" - and control themselves then they need to be punished. And severely punished - since they've stolen from children for God's sake.

With each act of theft these thieves erode the trust that children should be learning in the systems and society they live in. In other words, sports isn't only about competition - in fact competition is the least of it - participation in sports teaches cooperation and the lessons needed to function in a reasonable and just society.

These thieves are stealing from an entire generation not just money but invaluable life lessons necessary to propel our country forward.

There is no excuse for this.
MDMD (Baltimore, Md)
One lesson from this is that ALL BUSINESSES AND ORGANIZATIONS (AND YES THAT MEANS YOUR CHURCH) SHOULD HAVE A YEARLY INDEPENDENT AUDIT OF THE BOOKS. NO EXCEPTIONS.
Dennis Cauchon (Granville Ohio)
Well done article. It was especially I interesting to hear from a few of the people who had stolen money.
LimestoneKid (Brooklyn, NY)
Ha! I could have written this story for you almost twenty years when an individual who went on to become known as The Fat Bandit (Google it) was embezzling money from the Manitoba Soccer Association.

To the best of my knowledge I don't believe he ever suffered any consequences for his criminal actions while working as a volunteer. Thankfully he was eventually arrested for his crimes of armed bank robbery.
GSB (SE PA)
Five years ago in our corner of the world (Spring Township, Berks County, PA), my wife and I signed our oldest up for soccer in a local organization (Wilson Junior Soccer Club). The fees ran $70 2x a year for spring/fall leagues. For this $140 my child was lucky to get a T-shirt, haphazard scheduling, very little coaching and eventually no matches just 'skills competitions' every week. It was like high priced recess. And the kids played on subpar fields that belonged to other organizations.

My wife and I woke up and asked ourselves one day, "where's the money going?" $140/yr per child and hundreds kids signed up annually to give this allegedly pinnacle organization six figures in revenue a year and no one understood what anyone was getting for it. When we were young we played for free, learned skills from devoted parents, played games and had fun. Now? Money for chaos.

My child grew disenchanted with the strange schedules, lack of real matches, etc. and moved onto other things. We were happy to pull her out when we concluded she didn't get much for it anyway.

Then last year the local press announced the head of the organization pilfered $75,000 from the club with little effort and oversight. In hindsight it is easy now to see how that could happen. A ton of money in, almost no real expenses, and frankly clueless parents and who didn't ask questions. Lots of temptation. No oversight. Harsh lessons learned.
jeff feldman (lagrange ny)
The article missed a larger fraud that is more often perpetrated which is less often caught. That pertains to Board Members who self deal. For example, the Board president owns a trophy business. The club he runs has to buy all of the trophies from him/her at a price which is higher than what could be purchased on the open market. It can happen in any league with any type of equipment needed.
Then there are the "Trips" that the board members take to regional and national conventions, at the clubs cost, so that they can drink, be merry and self deal.
John D (San Diego)
Timely article. I've always been amazed by how many small businesses are robbed blind for big money by the trusted treasurer. Always, always, always have two sets of eyes on the books. We humans are marvelously adept at justifying any behavior when the opportunity avails.
RM (Vermont)
Then you also have the Leona Helmsley types, who use the business treasury to pay their personal expenses. Its not private embezzlement, its tax cheating, which cheats every other honest taxpayer.
SJM (Florida)
And how different is this from wall st.?
Mark (Iowa)
Wall Street uses volunteers in their businesses? When did that change occur?
And their main clients are young people who just want to play sports?
KJ (Tennessee)
No surprise. Most people are trusting by nature, but whenever there is a lack of accounting something disappears, either cash or goods. People in positions of trust either 'borrow' a few bucks, which becomes a habit, or they think their services are worth more than they are being paid, even if they have volunteered. Nonprofits are especially vulnerable.

I've noticed that our HOA is extremely vague about the money they collect. Anyone know what "women's committee expenses" means? Me neither, but it uses the bulk of the funds.
marty (andover, MA)
I was a prosecutor for 7 years in the 1980s then in private (mostly civil litigation) law practice until 2007 when I "had enough". What I mean by "had enough" (and fortunately I am engaged in another profession now) is the unfortunate reality that there is an unending presence of theft, deception, fraud, outright sociopathic lying, and assorted other "irregularities" in our society. The type of theft highlighted in this article was also present in the 1980s, though the sums involved were far less than those of today. I was always amazed how "trusting" so many people were of others who simply had no concern for the damage and harm they caused.

There is always a temptation to steal or embezzle by those who are given the "trust" to hold money for others. As mentioned by others in the comments, simply having checks co-signed would make a huge difference as well as monthly audits and oversight of expended funds.
RM (Vermont)
Embezzlement is a major problem here in Vermont. It seems anyone who is a steward of another's funds can fall victim to the temptation. In addition to embezzlement from sports programs, we have had numerous municipal town clerks and tax collectors, utility service treasurers, and even church stewards found to have dipped into the treasury and pocketed the funds.

In a few instances, this is due to uncontrollable gambling addictions. In very few is it due to the need to address real financial hardship. In most cases, it just seems to be due to people wanting to spend more than they have, and thinking they can get away with it.

And when they are caught, they bear the shame of their communities for the rest of their lives.
greenie (Vermont)
Yes indeed. I was thinking of our little state as I read this article. It's been a constant problem here for a while now it seems. Probably have only scratched the surface too.
John LeBaron (MA)
Good Lord. From the American Red Cross to children's little leagues: stealing from kids, neighbors, our own communities. Who are we, anyway?

www.endthemadnessnow.org
Stephanie (Greenville, SC)
Our city repeats the same sports, even when they are out of season, multiple times during the year. When I asked why they have "spring soccer," the only answer was, "it makes money." Children need to do other things to help them grow, physically, emotionally, and intellectually.
B (New Haven, CT)
You do realize that soccer is a year 'round sport in most of the world, yes?
India (KY)
It's not just money that is taken by some parents, it is often scores and times as well. Times that would qualify a child in an individual event, to go to Nationals or Jr Olympics or be on a national Top Twenty List for best times. Many do this due to rivalries between their child and the other child who is the superior athlete.

Surely there is a special ring in Hell for such adults.
John Mitchel (Colorado)
You say that there is no national, central agency watching over youth sports. Then, you describe the private measures that were taken after theft was discovered, and other private measures taken by sports enterprises that prevented theft. There is no need for government involvement, other than criminal prosecution. All those sports leagues and organizations are private enterprises that are responsible for self governance. When they are foolish and don't seek an attorney's or a CPA's advice, the answer is not a central government agency. The answer is sensible private management that recognizes the reality of common thievery among the population.
Ajab (Tustin, CA)
Well, if there's one thing in life as certain as death and taxes, it's the NY Times giving a megaphone to the centralized Statist voice.
Jersey Mom (Princeton, NJ)
As another commenter pointed out, this is nothing unique to youth sports. This can happen in any non-profit organization – a dog club, a church, etc. While I agree that “central regulation” is not required, what is required is that there be more than one person that handles the books and that there be an outside audit every few years.

I used to be a member of a very large and wealthy dog club. The treasurer was found to have been using the general funds as her personal check book. Not clear how much money was lost but could have been close to a hundred thousand dollars. Follow the dog fancy and you’ll see this happens constantly. Now the club has a requirement for two treasurers and they pay someone a small sum to audit the (not very complicated) books every few years. Problem solved. You trust your mother but you cut the cards.
RM (Vermont)
If an organization has so much money that some of it can be stolen for a long time, and nobody misses it......then that organization probably collected too much money to begin with.
mymymimi (Paris, France)
The worship of competion as the dominant religion of our society is the culprit.
Jersey Mom (Princeton, NJ)
I'm pretty sure people have been stealing since the dawn of time. :)
Leslie Catherine Bradford (Texas)
Failure to do anything for the protection of all children who want to actually enjoy sports and engage in meaningful team collaborations (perhaps now lost to the generation of American children growing up now) is a failure of ethics and a demonstration of cowardice. How sad it's become a new American way of life and never is anyone ever surprised at mass corruption nor violence. How sad most of all for the children witnessing it and becoming more accustomed to it every day.
Robert (Out West)
It's pretty amazing that these orgs don't automatically provide financial statements every time they meet, and that they allow any one person to authorize expenditures.

Even more amazing, though, is the combo of self-justification ("I'm an honest guy who just made some bad choices") and attacks on Big Government for its prying into these leagues.
Mebster (USA)
People are desperate to keep up appearances. They will mostly keep their mouths shut about this theft so their kids can play on "elite" (read: white) competitive soccer clubs. It's a lot more common than anyone knows. Very few are willing to testify against the thieves. HOAs and swim clubs have similar issues.
Jersey Mom (Princeton, NJ)
Can you explain in what possible world your utterly absurd assertion that "elite" soccer teams are "white" has anything to do with the topic at hand? First of all its absurd -- *watch* some soccer for god's sake. Second of all, consider whether your race baiting is really helpful at the present time.
ultimateliberal (New Orleans)
What troubles me the most is that street thieves--total take, less than $300, usually-- will serve lengthy prison sentences, as opposed to embezzlers raking in well over $100K. The white-collar crime--so-called--is never justly punished.

Justice for all! The courts are far too lenient on thieves who affect many more than a mere pedestrian on the street. I would love to know how long a prison sentence would be for some of our more infamous embezzlers and Wall St swindlers, if equal justice prevailed in our courts.

All crime is uncivilized; "white-collar" crime is insidious and devastating to a multitude of innocent victims. It is much more serious than one-on-one street crime!
Alison (New York)
These criminals need to serve time, just like other criminals, in spite of these organizations' concerns about besmirching their reputation, issues with future fundraising and paying for imminent needs. The real threat of incarceration needs to be there as a deterrent for future parents who may even think about doing the same. If we just let them off the hook with probation, restitution and some public apology, future thieves may think that the risk is worth it.

These people are sociopaths--no conscience in using money that other people worked hard for for their own selfish needs. I don't care if they seem like your average soccer mom or baseball dad. Sociopaths frequently know how to charm and worm their way into other people's trusts to not arouse suspicion. This is why they are able to escape detection for so long.
former MA teacher (Boston)
Don't buy the concept that "if you want to play, you gotta pay" that's infiltrated kids' sports. Can't some resourceful parents find a public soccer field in the Tri-Boro Soccer Club area and figure out some game schedule?

I couldn’t comprehend having to tell the 700 kids in our entire membership that the money was gone and they couldn’t play soccer anymore because their treasurer was a thief,” Diane Miller, the Tri-Boro Youth Soccer Club’s current treasurer, said last month, recalling Farley’s arrest in 2013.

“I wanted to cry.”
David Silberbetg (Chicago)
This is the question that needs to be asked - and I don't see it much:

Why do youth programs need to be raising this much money?

Why do they need their own fields?

Why can't they play in public parks, without new uniforms - supply bats, balls, a simple schedule - or just give the kids bats and balls and let them go play.

It seems absurd that a youth sports organization can generate enough money that can provide an embezzler with several hundreds of thousands of dollars.
dd (nh)
Shame. These people are lower than low.

So your life took a turn for the worse. Or your child's wedding cost toomuch. or you can't afford a trip to Disney. or you gamble. Too bad.

Nothing justifies this. Stop whining. Grow up, man up, woman up. Look at yourself. You are a thief. No excuses. You are a criminal.

As for the thief Baker: you couldn't sleep at night? You felt guilty? Good.

Are there no "responsible adults" left out there?
anthropocene2 (Evanston)
Unwitting "grown-ups" steal the sky and ocean from our kids for money.
Sometimes we're more direct: we steal the money.
RG (upstate NY)
Organized sports puts play in the hands of adults ; that makes as much sense as putting workplaces in the hands of small children. Large organizations attract people who can't be trusted.
Jay Whitehead (West Orange, NJ)
As publisher of League Network Magazine and LeagueNetwork.com serving youth league managers in 41,000 leagues in 21 team sports, I know Bill Pennington's Theft-pocalypse story first-hand. Over 1,100 youth league managers have gone to jail since 2009. It’s surprising there aren’t more. Of the 4 dimensions of the $300 billion US sports economy--pro, college, high school, and youth--youth is by far the largest. While pro, college and high school sports are regulated, youth sports has no clear set of best practices and few accountabilities. While youth league managers, or YLMS, spend $11 billion annually, over 85% of youth leagues are non-profits run by volunteers, over half of which don't file their tax forms on time, if at all. Truth is, stealing from youth leagues is too easy. The 3 biggest culprits: one-signature checks, ATM cards, and player registrations via cash and checks (better to use an online league management system, or LMS, to create an audit trail). Leagues can do 3 things to make stealing harder. First, 2-signature checks for amounts $50+. Second, put a $50 limit on ATM cards or forbid ATM cards altogether. Third, use an online LMS such as Sports Illustrated Play, Blue Star Sports, Dicks Team HQ, SportNgin, LeagueApps, or any of 90 other such systems. These 3 best practices will not stop the dedicated white collar criminal. But they will stop the YLM who finds it too easy to stick his or her hand in the cookie jar.
Area Code 651 (St. Paul, MN)
These orgs are run like rinky-dink small towns. Even when there's no stealing, some of the paying jobs at things like concession stands are controlled by one or two families for literally generations. The ones I've seen are utter cesspools. I just lol every time I hear, 'It's for the kids'. That comment has become a flat out Red Flag....
Richard (crested butte)
I don't understand why these clubs would be designed to run such large surpluses in the first place. Aren't they non-profit organizations? And yes, the offenders are despicable.
dwi (Atlanta, GA)
This story focuses on relatively miniscule fraud and theft at the cost of missing a much bigger story. The major industry that is club sports, its relationship to college recruiting, and the roles that college coaches play in aiding and abetting all of that.

With the often unrealistic lure of college scholarships, parents and kids are pulled into spending thousands of dollars per year on club teams, college sport camps, etc. to feed an industry rife with kickbacks and conflicts of interest. What is most depressing is that college coaches gleefully foster this - they are the ones who could stop it. In the mean time entire subindustries around recruiting tournaments, tourism boosterism around that, and various other entrepreniurial activities are fostered - often under the rouse of future scholarships - often to mediocre colleges and not anwhere near full tuition. I have seen many student athletes sign to play sports at poor Division 1 colleges and still pay $20k+ in tuition when they would be better off going to their state university for far less. Just out of control. And a much bigger story.
Sharon (Miami Beach)
People cannot control themselves around money. I saw this as the president of my condo association years ago. Luckily for the association, I am an OCD control freak who will track down every penny, so there was no successful theft, but there certainly were attempts.
greenie (Vermont)
I think there are several things going on here. In any organization or entity run mostly by volunteers, be it the Scouts, youth sports, Farmers' Markets, etc. few wish to take on a lot of responsibility. Often the job of treasurer is not a position wanted by many, and there is little if any supervision. I'm not sure what the answer is for this other than to require multiple signatures for any payments perhaps? And to require a yearly audit by a qualified firm?

As for kid's sports in general, maybe a return to a much simpler time is the solution? Why do kids need such large fundraising endeavors anyway? Kids can play baseball or soccer with a minimum in supplies. Special uniforms aren't needed either.A colored t-shirt will suffice just fine. Perhaps a return to a focus on it being just about the kids will result in a much better atmosphere and team ethic. The sort where all kids, irregardless of skills got to play as it wasn't all about winning. And it wasn't about the parents or the coaches either.
Ball Moore (Baltimore)
A market solution is to professionalize these leagues, and raise membership fees. These "volunteer" groups are socialist. It's a tough truth, but you have to pay to play. That may mean some kids don't get to play because they don't have the funds, but they would probably be better off working. Those kids can still participate as paid people who clean equipment and uniforms, bring water, etc.
Diane (Pennsylvania)
This comment was meant as a joke, right?
Sma (Brookyn)
I see a tech opportunity here. The money is tracked by an app that anyone on the team can access. Though I have nothing against a centralized oversight org, some way to be transparent that is cheaper would also do well.
JG (Denver)
The best thing we could do for children is to leave them alone. They should be playing to their hearts content without having self interested adults controlling or manipulate every move they make. All they are doing is preparing them to be somebody else's pawn or obedient servant.
Children excel at creating their own games and their own rules. Those who are free tend to become independent, self-assured and entrepreneurial. They base their knowledge on their own experiences and trust their own judgment. I guarantee you that they will not become followers or fall for cults.
Adults who use them to enrich themselves are despicable, disgusting, they should be shamed and exposed for what they are, sleazy. Let your children be free. I would like to see more denunciation of these organized exploitative little leagues. Thanks New York Times for bringing this up.
wizard149 (New York)
THE PROBLEM: Tough economic times and so much money sitting there. It's enough to tempt even a normally honest person who finds themselves in financial trouble.
THE SOLUTION: Dual control with periodic review. Two people should monitor the bank accounts, and periodically the treasurer should review the state of finances with the board of the organization. That's what I set up when I took over the treasury of my Boy Scout troop years ago.
tom (CT)
I was employed as a probation officer in Conneticut when the casinos opened. Within a year or two my caseload started to include many more fraud and embezzlement cases. Our training at the time regarding gambling addictions was woefully inadequate. However, once training was provided and I felt more confident asking the right questions, it became very clear that gambling addictions were fueling the spike in the fraud and embezzlement convictions. Unlike drug addictions where the abuser will show physical signs of their addiction, problem gamblers can hide their addiction for years- until someone checks the books.
John (Cologne, Gemany)
Several steps to reduce/prevent fraud:

1. Dave from Cleveland has it right - always check the bank statements and never trust the financial statements alone. At monthly meetings, pass around the bank statements for all board members to review.

2. Require two signatures for any check or withdrawal over a few hundred dollars. Avoid electronic banking and stick with old-fashioned checks. It's slower, but worth it.

3. Always require two people to count cash proceeds from concessions or other cash-based fundraising.

4. Obtain competitive bids for any significant purchase.

5. If the organization is large enough, maybe $100K in revenue, have an accounting firm do at least a small-scale audit every year or two.

Even these steps may not completely prevent fraud, but should make it less likely and limit any damage if it does occur.
Tom (Nationwide)
Youth organizations should require their officers to be subjected to fingerprint background checks. Its cheap and easy and can help reduce these types of incidents. Even though the person may not have a criminal record it may serve as a deterrent.
visit www.theg-i-a.com for more information
Ricardo de la O (Montevideo)
A person other than the check writer should receive all bank statements and credit card statements (credit cards should be kept to a minimum). Perusal takes only a few minutes. Once a quarter, the treasurer should file a report.
flak catcher (Where? Not high enough!)
You trust everyone without hesitation? You never been ripped off? You want to get rid of the Police Department? The zoning boards? The fire department? The vote counters?
Say, you aren't related to that other Mitch are you?
Patricia Pickett (Indianapolis)
Perhaps if parents weren't so hell bent on getting their kids D1 sports scholarships, they wouldn't be so willing to hand over hundreds per season to people who do their accounting out of a shoe box.
Prometheus (Caucasian mountains)
>>>

“Consider any individual at any period of his life and you will always find him preoccupied with fresh plans to increase his comfort”

Alexis de Tocqueville
Jim (Austin)
As a father of two girls who were never interested in sports I cannot comment on thefts from youth organizations, but I can comment on theft by girl scout leaders.

Although the sums may be much smaller in comparison to youth sports, but a theft nonetheless.

Young girls who worked hard to sell girl scout cookies and long ago selling pocket calendars only to have the scout leader take the funds.

Sometimes it was a case of borrowing and not able to replenish and sometimes scout leaders moving to another city and taking the funds.

So when you think youth sports are being ripped off, so are young girl scouts who worked very hard to earn those funds.
801avd (Winston Salem, NC)
Gee whiz and how about that.
People who seem to be only able to focus on people running around in one pattern or another after balls want to make money off their kids' efforts to do so.

Is there maybe some pastry or a salad or some Elvin Jones to listen to?

I mean please. Y'all do what you want. Because I don't want to think about the alternative. I'm just trying to stay away from it. Good Lord.
chris (san diego)
In addition to these financial excesses, add the creeping professionalism at all levels with kids being forced to specialize and play one sport year round. Club coaches who collude with high school coaches (when they aren't one and the same) to make club play and pay a prerequisite for making the school squad. Colleges help by dangling money for kids who will fuel the school's marketing plans. Eisenhower warned of the military industrial complex, the sports version creates its own type of carnage.
Matthew (Pasadena, CA)
I assume these parents who were "thunderstruck" that their friends were stealing money from an unlocked shoebox general cash account are the same parents who think their kids' schools are crumbling, not because of teacher pension costs but because of racism or Eli Broad or some other nonsense.
Passion for Peaches (West Coast)
The problems with lack of oversight in privately managed youth sports go way beyond embezzlement. I used to walk my dogs around the perimeter of a park where a private soccer club held practice twice weekly after school, for children around eight years of age. There were almost never parents present during practice. I witnessed the soccer coach screaming at all those little kids constantly, week after week, using profanity and soul crushing language. When the parents or sitters showed up to pick up the kids, the coach was all smiles. Even worse, there were no bathrooms in that portion of the park -- the facilities were a long walk down the hill -- so he had the kids use the bushes. Did the parents ever bother to check on that? I wonder. The venue would never have qualified for use by a public-school team, for health and safety reasons, but it was used (for free) by a private, for-profit sports club because no one bothered to question whether it was appropriate. And then there is the issue of potential inappropriate contact between an adult coach (not adequately vetted?) and a minor in their charge, something that has been reported on in my local news far too often in the last few years. The most recent one involved a volleyball league. If I look at these issues, it seems to me that stolen club money is a minor thing. Keeping the kids safe and away from bad, untrustworthy adults is the important thing.
Jerry and Peter (Crete, Greece)
Back in the Dark Ages, when I was a teenager, I was treasurer of our Boy Scout troop. We paid dues - a nickel a week, I think, or perhaps a dime - and held various fundraisers (paper and bottle drives, tables at Christmas fairs), but I doubt that we ever had more than 500 bucks in the kitty. The scoutmaster and I signed cheques jointly.

Nevertheless, my accounts were 'audited' annually (it wasn't a formal process) by a volunteer CPA from our sponsoring church. I learned a lot about simple accounting.

If folks could work these processes out fifty years ago for relatively trivial amounts of money, what's the problem now? Just too much money involved?

p.
peterheron (Australia / Boston)
Right. And Republicans want less government, and less regulation. So local and state prosecutors should investigate this repugnant theft and go for maximum prison time for those found guilty (whatever the color of their skin). Committing fraud against children playing sports--it's like hypercapitalism gone wild. If you can steal it and get away with it, hey it's A-OK. These criminals go to prison--not community service, not the "their loss of reputation in the community is punishment enough." Prison. Period.
Jacques1542 (Northern Virginia)
Lack of internal controls. Since a significant amount of money is involved, these organizations should hire a local accounting firm to maintain the books while never letting anyone such as a treasurer have access to the funds without the approval and co-signatures of other officers. Granting unilateral control of funds is like letting kids loose in a candy store. Reconcile the bank statements monthly and have the accountants perform a 'proof of cash' showing all inflows and outflows from the first to the last day of the statement period.
fdcox (Amsterdam)
My father was an internal auditor at the company he worked for and regularly caught employees stealing. He said that people started pilfering small amounts and then got greedy, which is how he caught them. In my experience, when people have unsupervised access to large sums of someone else’s money the temptation to steal is strong. In a non-profit organization where people work for free, it’s even easier for volunteers to rationalize theft. That’s why it’s in everyone’s interests to institute controls. I was voluntary treasurer for a professional society for three years (and I didn’t find it a “tedious, thankless job.”) Every year, before the society’s AGM, the books were audited by a three-person committee. After my term of office expired, I served on the audit committee myself for three years. It took one day of my time once a year. Hardly an onerous commitment.
Gilber20 (Vienna, VA)
I think local nonprofit organizations such as little leagues or soccer associations should be required to have basic financial practices to ensure accountability. First, having multiple people in charge of collecting and recording the money is essential. Second, publicly available monthly reports of incoming revenue, outgoing expenses, and remaining balance should be prepared by multiple people (or at least audited by another person).

Human nature is what it is. The temptation to steal from the cookie jar when no one else is looking is just too great, especially if the same person is watching the cookie jar over many years. Having a second pair of eyes to review the numbers can deter a lot of embezzlement.
SMC (Canada)
One way to prevent a lot of this fraud is to force all amateur and non-profit clubs and organizations to conduct professional independent audits every year. And publish these on the Internet.

Since this can be expensive, legislate them to publish all outgoing cheque expenses on their club website every month. Allow members to send in emails asking for details for each cheque written. With the answers published on the website as well. This should stop embezzlement as it will be people who aren't on the board who will ask the tough questions. And keep asking questions if their queries aren't answered properly. That should scare off the scammers.
George (NC)
A good lesson for the kids. They are never too young to learn that the most respected among their leaders can be lowlife thieves.
The Colonel (Boulder, CO)
The problem starts with just too much TV money sloshing around sports. Five basketball players who were talented but not starters each signed a contract for $12 mil. or more.

With so much money flowing around people don't watch it and it gets stolen.

Well, let's get to work. FIRST - Let's treat these thefts as though they were banks that they stole from and prosecute accordingly. Next, put tighter controls in force. There is absolutely no reason for these thefts from these boys except carelessness and lack of oversight. Colonel wants it stopped! -The Colonel
Jen (NY)
I am very thankful that my parents had better things to do than ferry me around to youth sports.
K Henderson (NYC)
My father's generation (1950s) played baseball over and over again for the fun of it wherever they was space for it -- no youth leagues needed. No parents in sight.

As a non-parent who wishes the USA would celebrate smarts more and brawn less, I DO wonder why any youth league would need 200k in a bank account.
Don A (Pennsylvania)
I wish our library could raise even half as much as was stolen from some of these sports organizations.
MitchP (NY, NY)
I see a lot of articles in the Times these days where there's a blurb stating "there's no centralized regulation" or along those lines.

We don't need "centralized regulation" for every single aspect of our lives.

I'm the treasurer for a non profit organization, with sole responsibility of several hundred thousand dollars in assets.

And you know what? I'm not going to steal any of it, and I don't need to pay to maintain some kind of centralized organization to help me not steal either.
K Henderson (NYC)
Mitch one of the things I learned only over time is that some people simply are not honest and will steal if given a chance to steal. They may not even need the things, but they steal. THAT'S the reason why these youth sport bank accounts sometimes go dry, and other times no issues. You dont steal but someone else will.
Ricardo de la O (Montevideo)
Wrong on not needing any scrutiny. Has nothing to do with you. It's about internal controls.
Norman (NYC)
Yeah, that's what Bernie Madoff said.

I'd like to look at your books. If you're doing everything right, you shouldn't have anything to worry about.
hen3ry (New York)
Nothing new about this. It's gone on since there was money to fight over or to steal. This is another reason children should not be corralled into organized sports clubs: the money spent can be taken in an instant by someone who, in moment of need takes it. It would be better for parents and children if there were more pick up games, games that are run by and for the children, where winning isn't as important as all the players getting to hit the ball, and where children aren't pressured because Mom and Dad paid for a uniform, shoes, and equipment. Unscheduled time, down time, free time to do nothing or to roam is also important to growing up and finding out who one is or wants to be.

What this really is is stealing Christmas. If someone is paying you to run a team and you take the money and run you should go to jail. And you should have to write a letter to each team member explaining exactly what you did, why you did it, and apologize. And you should be barred from ever running a sports team or anything involving large sums of money. This is not a small crime even if it concerns children's sports teams. That said, children are often forgotten when it comes to the teams because you see parents being more involved than the children. So maybe the real question here is who are the teams for: the children or the parents so they can watch their children do what they might not have been able to do at the same age? My suggestion: introduce your kids to the local park.
Norman (NYC)
What? You can't just let kids run around in the park doing whatever they want.
Deirdre Diamint (Randolph, NJ)
Everyone enrolls their kids but no one has time to lead, and then they whine the money is gone. Parents who step up should get some renumeration from all of the hassle...and the not so subtle suggestions. You want a volunteer, someone you don't have to pay and not supervise and you want them to be 100% honest? You need a robot.
Nanny Nanno (Superbia NY)
Cynical, much?
lerner (San Francisco)
The article said youth sports collected $9 billion per year, and then said an unspecified number of millions were embezzled. Is it right to therefore calculate that greater than 99% of collected money is spent as intended, and that therefore greater than 99% of youth sports treasurers are doing an honest and good job?

There are always going to be a few bad apples, but I did not see the data in the article to really know how pervasive or rare this particular dishonesty was.
Diana Conway (Potomac MD)
Two things:
1. People will always steal-- even from "for the kids" organizations. Saw it in our public school PTA.
2. Add to the pile of fraud: the MILLIONS spent on artificial turf fields. Costly, toxic hot, pros in NFL, soccer etc hate it. Politicians/coaches smile for the ribbon cutting then presto! gone when fields need $850,000 to replace eight years later. --SAME thing: leave the beneficiaries to pay for your sleaze.
ultimateliberal (New Orleans)
In my daughters' school, a teacher with responsibility for the Yearbook embezzled all the funds, did not order the Yearbooks because of "lack of funds," and the class of 2001 has yet to have its Yearbook published...........the teacher, thankfully, got her just reward. I hope she hasn't been released on good behavior.
David (Mid Atlantic)
Having sold many accounting systems to public school systems, I can say that it happens there too with High School Activity funds as well as proceeds from athletic events. Teacher in charge steals it, or the person responsible for handling all the student activity funds steals it.

In one large school district, they purchased a expensive enterprise accounting system to cover everything. However, the district level person in charge of student activity fund accounting lobbied to keep activity funds out of implementation after the software was purchased. And they let him get away with opting out!!!
Gunmudder (Fl)
Want to know what was really stolen? The joy of childhood sports and participation. The joy of stickball that was played for fun and yes, to win. There were times when I saw kids that nobody wanted on their team and there were times when I saw compassion extended to those that were seemingly going to be excluded. These were the stops along the way to values and who we all turned out to be. Guess what kind of people the rigorously uncompassionate turned out to be. Yup, the "Donalds" of the world.
GreaterMetropolitanArea (NNJ)
You mean--they can be President?
David Fine (Denver)
I had hoped this article would be about how the adults who run these leagues steal kids' hopes by either fooling them and their parents that they will be professionals someday, or by telling the kids at a young age that they stink, or effectively steal by making a living perpetuating this myth of organized youth sports that does not fit most kids. Our US soccer team is evidence of an overly regimented system that does not encourage creativity or independent decision making on the field.
Michael Reid (Ann Arbor, Mi)
In 2009, Kimberly Knight was convicted of embezzling more than $934,000 from the Ann Arbor Amateur Hockey Association (AAAHA). The story attracted national attention when Emmy Award winning reporter Steve Delsohn from ESPN's Outside The Lines aired a segment detailing the personal spending and lavish lifestyle financed by Knight's brazen theft.
In case after case it's become a pretty familiar storyline. Fortunately, for most volunteer run organizations the fix is as simple as it is straightforward:
1. A minimum of two unrelated board members receive and review original bank statements every month. Electronic access is fine, but establish separate and secure login credentials.
2. Distribute reconciled financial statements to the board every month. Detail all expenditures, including payee, amount, and purpose.
3. Don't take or disburse cash. Ever. There are too many reputable service providers that will automate and process payment of participation fees for a reasonable cost. Find one and use it.
4. Rotate board members and board member responsibilities regularly.
5. Finally, if you are a board member don't assume someone else knows what's going on with the finances. Like it or not, directors have a fiduciary obligation to the membership. Even if your specific role is finding coaches or ordering team uniforms, make sure you help safeguard the money. It's the best way to ensure the only tears on the field come from a scraped knee or an overtime loss.
poslug (cambridge, ma)
To Reid in Ann Arbor's suggestions add: 6. two signatures on every check over a certain set amount and 7. an annual accountant's review. This goes for every non profit and should be detailed in a legal document that each acting Board member initials indicating compliance.

Just hope you do not have a situation where all the male Board members sleeping with the non profit's female Director. The article does not mention that a bit of "hanky panky" is often a contributor to stolen or misspent funds.
MWG (<br/>)
Excellent, helpful response that could help groups safeguard their funds. Many of these comments today are red flags groups can use but this is specific. As a child I remember my grandmother telling of a church usher who was so devout he never missed a mass. And then when he did . . .the donations surged. She also used to admonish us while playing bridge to "breast our cards" but that's the same and yet another story. We never want to believe that lovely cashier, usher, club president, nice man or woman is capable of stealing but liking someone is [sadly] no guarantee they are honest.
TWILL59 (INDIANA)
Hm. Maybe if we were to get back to playing the ball games and did not worry about Little Johnny making the big leagues, or in mos cases, strutting around like an 11 year old "superstar" we would not be spending so much money on the frills. Thrills are free
LIttle Cabbage (Sacramento, CA)
Couldn't agree with you more...so many parents start a conversation with "he/she love the game..." then come down to "all this out-of-town league stuff could lead to a BIG scholarship..." It's called PAYOLA.
Don T. (Marathon, FL)
When I saw the headline I thought the article was about the NCAA...
Andy Haraldson (Miami, FL)
This is a dismaying and demoralizing news story. "Pillars of the community" stealing from youth sports? I'm too old to be naïve, but I'm nonetheless surprised at what money does to people. We point our fingers at politicians and express outrage when they steal (particularly when they're in the "other" political party), but look what "we, the people" do.

We're all so dissatisfied with government, but I wonder if our government is rightly dissatisfied with us. Even worse, I wonder if our corrupted government accurately represents the corrupted people we seem to have become.
TWILL59 (INDIANA)
ABSOLUTELY
sloreader (CA)
It should be no surprise embezzlers gravitate to easily accessible targets, just like pedophiles.
Jason Paskowitz (Tenafly NJ)
Sad thing is, eventually the embezzlers will get out of prison. The student loans which were paid using the stolen funds in some of these cases would follow them to the grave if left unpaid.
Just sayin' (Boston)
My kids played town league for multiple sports, because there WAS no pickup league, and because EVERYONE did it. I did my volunteer stints, despite being a semi-pariah in some leagues because I was a mom, and tried to stay level amongst scholarship bound delusional grownups. Mostly it was fun and good. When it wasn't, it was a teaching moment.
We had a few truly stellar coaches, who saw it for what it should be. And a bunch of coached in for the "win" or their prestige or whatever.
We also had the nasty experience of having a club team go bust mid season. I looked at the books....I am not an accountant but am familiar with basic bookkeeping...embezzlement for sure, but I couldn't/didn't have the energy to prove it. We were rescued by a town coach (from another town! Ours said "too bad, so sad.") who "got it" and fielded a team of "bad news bears" and taught the love of the game (That's YOU, Bill Renzi of Cambridge MA! Thank you from half of the Danvers Duo!).
Good life lessons -- good and bad go hand and hand, but you choose who you are and what you are, every day and every way. I don't regret it, but I certainly didn't think it was utopia.
I condemn those who embezzle, and organizations that don't put safeguards in place, but I salute those who give countless hours to the cause just because it IS about the kids. Coaches are a mixed bag - but volunteers CAN be priceless.
Think (Wisconsin)
Too many non profit board members and leaders are ill-equipped to start and operate a non profit. They think they can not afford to have annual, independent audits of their financial records/books, when the reality is they can not afford NOT TO do so. They don't establish and then enforce sound financial practices, such as monthly treasurer's reports showing beginning balances, ending balances, and what was received and spent. They don't require two signatures on checks over a certain amount ($200 or $500).

Add to this scenario the fact that most of the parents of the kids in these organizations pay no attention to what's going on in the organization - they are happy to just drop their kids off and leave. They don't want to volunteer to help run the organization.

Embezzlement has occurred in my small city in PTAs, youth sports organizations, and even in a well known, longstanding youth choir.

What bothers me the most is that it seems in the vast majority of these cases, the thieves stole money, not for medical bills, or to buy food to feed their children, rather, they stole money to enhance their lifestyles, or to gamble.
LIttle Cabbage (Sacramento, CA)
Yes, and in SO many cases, no one wants to 'go public' with the embezzlement, fearing a 'bad name' for the charity/organization, or just looking stupid for letting a crook get away with so much -- or sheer embarrassment! STOP it! A crook is a CROOK! Set up audit procedures (often very simple, and CHEAP), AND follow them!!
GreaterMetropolitanArea (NNJ)
Doesn't that make perfect sense, though, considering the personalities involved? Nobody steals from youth groups to pay medical bills or feed their children. It's not "Les Miserables." Theft is seen by the guilty parties as defensible because they want a big car or owe their bookies. "What else could I do?"
Sherene (NY)
Kids' sports were much better for everyone when the big expense was having team teeshirts printed, often supported by one or two small local businesses.

Learning to cope with ropey, out of date equipment was part of the learning process, as was watching that obnoxious, overly competitive parent being thrown out when they made too much trouble. Now the overly competitive parents have stolen the show, and occasionally the bank accounts.
common sense advocate (CT)
Westport CT little league vice president Kevin Hlavac goes to "serious felony" court in Stamford for embezzlement on July 10 - a worthwhile addition to this article...
Dave (Cleveland)
Several non-profits I'm involved in learned this lesson the hard way: Be very careful who gets access to an organization's bank account. Check their credit and criminal history, and periodically re-check. Have multiple officers looking over the bank statements (not just the financial reports, which as these folks have demonstrated, can lie). Have a maximum amount officers are allowed to spend on their own authority, and enforce it.

None of this is fun. None of us wants to suspect that good old Joe is cooking the books and using the club as a backstop for his own failing finances. But it happens, and you need to take steps as a group to prevent it.
Outside the Box (America)
It's hard to get excited about this. It's extracurricular. It just play. It's often already over the top

The big theft is the time and fun. Parents and children spend time and money driving to and from other cities and states to supposedly find competition. The adults do all the thinking and planning and organizing.

And an even bigger theft is ofen the school district. Always spending more money on the latest and greatest fad.

As I said, it is hard to get excited about petty theft from extracurricular activities.
wstatler (upstate)
This is surprising??? Kids sports has gotten to be a big business with boards of director, executives and sponsors. With all that is it surprising that money would become very important and with it the temptations?
Glenn Baldwin (Bella Vista, Ar)
Don't have kids myself, but man, that is really low!
Thomas Belli (Ridgefield, CT)
This reminds me of the scores of stories I've read over the last half century about school administrators or school volunteers who have stolen money from discretionary funds. Students raise billions of dollars each year for unbudgeted extracurricular activities like student council funds, sports and band uniforms, community projects, etc. I have even read about principal who ran off with the school secretary with the proceeds from a candy drive! I can picture them at a motel paying for a room with quarters and dimes!

Maybe it would be better to let the kids handle the money instead of the adults. My guess is the money would be a good deal safer.
TWILL59 (INDIANA)
The problem with kids of course, is that they become adults
Leave Capitalism Alone (Long Island NY)
Quarters and dimes?! You obviously haven't bought school candy in decades.
gde (cleveland)
Even more rampant than the outright cases of embezzlement are the cases of self dealing, where a parent in a particular line of business ends up with a lucrative deal for the community sports association. Grass cutting and lawn treatment are the biggest in that business, but so are one-time providers of things like construction services, uniforms and printing, sporting goods equipment, and even web hosting and search optimization.

While it's fair to pay board members who provide those services, what is lacking typically is a bid process to ensure that the league pays a fair price for them. That's especially true when the contracts aren't directly with a board member, but with one of their other business associates, who recognizes the business with other referral work.
Mary A (Sunnyvale, CA)
Sounds like my HOA board!
Monsieur. (USA)
It's all part of the 'everyone for themselves' culture, always look out for #1.
Susan W. (<br/>)
But don't step in #2!
Boneisha (Atlanta GA)
In the 1970s, I became treasurer of a student organization whose previous president had embezzled. We began the year a few thousand dollars in the red but we held Saturday night dances and finished the year way ahead. I remember all those Monday mornings taking a box full of $1 bills to the bank. Our new president and I counted the money together every Saturday night and I showed him the deposit ticket every Monday, with every dollar accounted for.

In the 1980s, I served two years as treasurer of my softball league. We were $12 overdrawn when the books were given to me. By year's end we had over $1000 in the bank to start the next season. The president and I reviewed the books together every month after the bank statement arrived.

In the 1990s, I served three years as treasurer of my synagogue. The books were in great shape when I began my tenure and they were in great shape when I was done. Every three months, another board member would audit the books -- every deposit ticket, every receipt, every line of the ledger sheet.

Folks, you can NOT leave the financial status of a volunteer organization in the hands of just one person, with no oversight. It's just asking for trouble. Forewarned is forearmed, and proactive is better than reactive.
Mary O (Boston, MA)
Good advice, from an honest person.
NYHUGUENOT (Charlotte, NC)
No person superintending funds for an organization should be allowed complete control of funds and especially the accounting of them. No person with that responsibility should take it as a personal insult but instead should welcome an audit that proves he's a good steward of the funds.
The leaders of these organizations are as much at fault for not conducting an annual at least a biannual audit by an accountant.
There should be a limit to the size of a disbursement to require a cosigner.
There should be no simple ledger entry in and out of funds. Instead an accounting program like Quicken can be used to limit fraud such as out of sequence checks and unrecorded deposits. The report should should show if there is an out of sequence check just as your checking account statement shows when a check you've written has not been received or cleared yet. In RED ink!
All of this goes double if the accounting person is an employee. I've known of businesses that were wiped out when embezzlement reached the point of no return. In most cases the company had cash flow issues requiring COD cash be kept for purchases. Embezzlement made it even worse.
Churches are the worst. Embezzlement by the pastor or secretary is a cliche. If the pastor has a charity fund it should be a limited amount of funds that needn't be audited. But under no circumstances should he have access to the church checkbook.
If a person resents audit that should be taken as a sign of danger.
S.D.Keith (Birmigham, AL)
Anytime someone comes into possession of something to be held in trust there is the incentive to treat the trust property as their own. Lawyers, particularly real estate lawyers who handle closing funds, are some of the worst perpetrators. I was a real estate lawyer for fifteen years. During that time, I personally knew of three lawyers in my local area (i.e., my competitors) who were disbarred for stealing from their trust accounts. It was easy to succeed as a real estate lawyer. All I had to do was not be a crook.

The title companies and state bar call stealing from a trust account "defalcation". I just called it stealing.

And during that time, my kid's soccer club head was dismissed for some shenanigans with the club's accounts. That one was hushed up so as to not impair the club's reputation.

Character is revealed when people think no one is looking. There's a lot of really sleazy characters in this old world.
Mark Rogow (Texas)
(Not Mark) This happens in Girl Scouts too. Some 'cookie parent' pockets the money or worse, a parent just takes all the registration money and never actually signs the girls up. Awful. I was both a 'cookie parent' of my daughter's troop and the treasurer of our entire group for awhile. It's a lot of work and they were just lucky that I was unemployed and could do it. Anything with money is a business and you can't trust anyone.
Jeanie Wakeland (Walnut Creek CA)
How could you forget Flushing Assemblyman Brian McLaughlin, who was convicted in federal court in 2008 for stealing from the Little League that he played in as a child?
Dean M. (Sacramento)
Adults are destroying youth sports in America.. The was a time when kids competed and we wore reversible rec shirts and blue jeans. No one spent the ridiculous costs on uniforms to look like the pro athletes we were not. Adults sat in the stands and cheered for there kids and didn't yell or fight with the referee during or after the event. My parents were interested in the competition and hoping in the process we would learn something about ourselves. Now everyone gets a trophy. Organizers think they are Jerry Jones, Sports Clubs and "Select" Leagues siphon kids away from one another and create an unhealthy separation between groups of people. We don't let our kids be kids any more.
TWILL59 (INDIANA)
I coached my 8 yr olds team last year. Turns out that there must a BRAND NEW BALL for every game. Me, being old an foolish, was startled! You're kidding me, right?
I've got a ball in my hand. Looks excellent to me. The way these kids hit and throw, it ought to last 3 or 4 games!
Needless to say, they are always short on money. And yes, everyone gets a trophy and the photos that they then try to upsell. At least 3/4 of these kids could not care less about the adults' idiocy. The other 1 in 4? They probably don't care either...
GriswoldPlankman (West Hartford, CT)
My community cable TV channel regularly plays video of baseball and football games between teams of ten year olds, with adults providing play by play and color commentary. Of course, the fields have to be perfectly manicured and they often have to play under lights. It's absolutely ridiculous. Don't get me started on artificial turf fields for high schools and Friday night football instead of Saturday afternoon football.
george (boston)
For future resolution of these cases I suggest a formula to determine the appropriate period of incarceration well published for all to see. Simply divide minimum wage into the amount of money that was stolen and base it on an 8 hour work day. For example, Farley stole $120,000, at $8.00 per our he owes the system 15000 hours, every 8 of which equals 1 day of incarceration or 1875 days. This way every time these low life's steal money they can calculate as they're doing it how much more time they're going to have to spend behind bars. And since they this formula will be well publicized, they can't complain that they didn't fully understand the consequences of their actions. Steal away!!
Thomas Zaslavsky (Binghamton, N.Y.)
Excellent. It should also generate more support for a higher minimum wage among "pillars of the community" who are crumbling. ("Should" in the sense of "there oughtta be a rule", not in the sense of expecting that outcome.)
China August (New York)
Thank you for this article: It highlights important changes in American society over the last 50 years.

Dishonesty and criminal behavior is rampant all over American society. Our society has become overrun with liars, thieves and those who excel in *spin* Our elected officials set the tone.

I am glad that lawyers saw to it that the criminals in the article were prosecuted. Whether people shop lift at Walmart or steal from non profits or pilfer at work, they are all thieves.

And, I will not justify the behavior of any of the people you mentioned in the article because they lost their jobs, had financial problems or their wives left them. I will not see them as disadvantaged. I will not identify with them because the two men you featured were white, as I am. They are not my *community*. I will not find excuses for their criminal behavior in some past or current theory of oppression.

They are criminals. The man who thinks he is trustworthy and honest most of the time is a fool. You can not be part time honest, anymore than you can be a little pregnant.

Honest people do not steal. Criminals do.

And, thank you for an article finally that points this out.
Kev (NY)
"Dishonesty and criminal behavior is rampant all over American society. Our society has become overrun with liars, thieves and those who excel in *spin* Our elected officials set the tone."

Really? If it's as bad as you say it is then why is it that most of us go years without being harmed? These isolated events are shocking, terrifying and disturbing but they are not the norm. If it was all of us would migrate to Mexico and China! Most Americans are moral, law abiding citizens and they live in a safe country. I will continue to walk the neighborhoods unarmed and send my kids to school.

I do agree that the elected officials set the tone.
Maybe it's because less than half of us vote and continues to believe that America needs easier, faster access to more guns, wallup our borders, lock the front doors, cars, give up internet and go back to the glory years of KKK?

We got through 'WMD" and the Great Recession.
We will get through Trump - even if elected.
I will not be afraid.
America will continue to progress in the positive direction in the long run.
Cowboy Marine (Colorado Trails)
Sometimes I get the impression that most American parents would be prouder of their kid getting a $100 per year scholarship in any sport at any podunk college than be a genius in physics or music with a full scholarship to Harvard or Juilliard.
Bruce (Spokane WA)
Ha. Had to LOL at the word "sometimes."
Mark Rogow (Texas)
(Not Mark) With the cost of college these days I think most parents would be relieved.
keith (GA)
True. Parents should put as much effort into their kids' studies as they do their kids' sports. Too many kids are out late during school nights practicing sports. Here's some info on the odds on playing a varsity sports in college:

http://scholarshipstats.com/varsityodds.html
Bill Cameron (Jacksonville)
I am very involved in the youth sports industry. Youth sports boards are often made up of friends who don't want to ask hard questions.

The way to stop this is to make sure all large disbursements are signed by two people, every board member gets the monthly bank statement and that the vast majority of the registration fees comes in through credit/debit cards because the card company will only disburse funds to valid accounts and they will maintain an audit trail.
JBHoren (Greenacres, FL)
"[Y]outh sports industry" says it all.
Honolulu (honolulu)
Bill Cameron of Jacksonville: monthly bank statements to every board member are a great suggestion to prevent embezzling and improper spending.
OLIVER (Rhode Island)
In the 1960's my mother was the president of the Suffolk Country Girl Scout Council. One of her big problems was the stealing of dues. As she told me some troop leaders would simply hold their purses open to collect due from the girls.

This problem is as old as money and wealth. The parents as a group will have band together to hold the league officials accountable. Obviously this can lead to retaliation by the leagues using the kids as pawns so the all the parents must stand shoulder to shoulder or nothing will change. They can ask government for laws but we all know how that would play out. It's easier to buy a politician than a nutritious lunch.

One last consideration. Parents need to keep sport in their kid's life in perspective. Ninety nine point nine of these kids will not achieve the major leagues no matter how hard the parents push. Sport can be great in building confidence, independence and keeping fit. But as I reminded my son sports are not going to get you into law school or pay the bills. And pushy parents can easily ruin a kid's life. For my son, rowing was his love. BUT school work and life came first. He asked me once if I wanted him to race the boat. That's not my decision, I told him, it's your life not mine.
HC (Atlanta)
Wake up call for parents not to idly push money into their kids sports without seeking clear bookkeeping. Without it this is easy pickings for the vile people identified in this article. I hope they rot in jail.
Ben Alcala (San Antonio TX)
Why do Americans like to waste so much money on sports for the young? Most youth leagues are taxpayer- or citizen-funded enterprises that have turned into free developmental leagues for the professional sports leagues.

What a shame. Just think about how different this country would be if every single cent that currently went into youth sports went into education. We would have the smartest citizenry in the world instead of masses of mouth-breathing idiots ready to vote for Donald Trump in November.

American sports are also extra-expensive compared to what is played world-wide. To conduct a football (soccer) game all you need is a field, two goals, a ball and a few officials.

For American rugby (what is called football here) you need a field, two goals, and a ball, but also many more officials and tons of "protective" equipment.

It should come as no surprise that compared to football, where avoidance of contact with other players is a goal, American rugby causes many injuries because the game requires players making forceful contact with each other.

Baseball is mostly a non-contact sport, but you also need a lot of equipment and officials to conduct a game. And time, a baseball game takes hours to play.

This article is not news, it is all about how Americans like to roll these days. As Hillary Clinton's nomination has proven ethics no longer matter, only what is "legal".

The American motto really needs to be changed to:

"Steal from the poor and give to the rich".
TWILL59 (INDIANA)
Well....back when I was a kid. Yup, that was about it. A , bat, a ball, a mitt....some stuff or shirts for bases.
i can't even believe the prices now for a bat and a mitt. Not worth it
LimestoneKid (Brooklyn, NY)
Sorry Ben, but you're way off base in your response.

One, I doubt that the Tri-Boro Youth Soccer Club is anything like a "free developmental leagues for the professional sports leagues." In case you haven't been paying attention those are our colleges and universities that participate in NCAA Division I athletics.

Two, your response implies that you think there's absolutely no educational value in sports. You couldn't be more wrong. Do some research on the GPAs of HS & college students who participate in athletics. They're always higher than those who don't participate.

Three, why does America have to follow the model put forward by the rest of the world when it comes to sport development. BTW, who pays for the officials in these mythical games that you envision? Who pays for the space for the kids to play in?

Four, there is no sport called "American rugby". Perhaps if you weren't so condescending and didn't try to denigrate one of America's most popular sports your points might be taken a little bit more seriously. BTW, baseball doesn't require a "lot of equipment". It requires a bat, a ball and a glove. That's not much. Lots of baseball is played with only one umpire in charge. Let me guess, you think Americans would be better off if we all played cricket. SMH.

And then lastly, you go into some really weird political attack on Hillary Clinton. You think that these people who are embezzling from these volunteer organizations are looking to HRC as some sort of example?
Sleeping Lady (Washington)
Board members must insist & verify:
All cash transactions requires 2 sets of eyes.
All deposits be made daily.
All suspected crimes be reported to Law Enforcement.
Volunteer groups & non profits need to guard their integrity to collect donations!
People give to do good or feel good!
No one wants to give to freed an addict's gambling disease!
David Stevens (Utah)
I can imagine the talk at the prison cafeteria. "Hey man, what're you in for?" "I embezzled 200gs from my kid's soccer team". The first reaction is "What a pathetic loser" followed by the second "How can I get in on this?". The fact that there's $500,000 to steal in a 'youth sports' organization says that youth sports is not really for youths, it's for their parents. Give the kids a ball and a park and they'll play soccer without all the trappings. This story is an indictment of our pathetic times.
SAO (Maine)
I've done a fair amount of work in volunteer-run organizations that raise money. Often, I've been told audits or other checks are insulting to the volunteers. Until, of course, the money goes missing or is misspent by volunteers who don't understand their budget (easy to do when the bulk of the income might be raised at one big event and the turnover of volunteers loses information about periodic unexpected expenses).

Audits should be a routine part of any organization, no matter how small or how much it runs of the goodwill of volunteers.
Bruce DB (Oakland, CA)
There is a problem in society when so few people understand basic accounting. It is a failure of our education system.
Jus' Me, NYT (Sarasota, FL)
No, it's not a lack of skill, it's a lack of oversight.

A good friend is an ultra-successful CPA. He just loves that stuff.

Me, I haven't balanced a check book in years. It works just fine for me.
Neel Kumar (Silicon Valley)
Where is our own shame when we sentence 16 year old Black kids to adult prison for years for stealing $20 at gunpoint while these "upstanding" citizens steal $100,000 from their position of trust and get a few months of probation?

Our own sense of justice is out of whack
DamaniRD (CT, USA)
I see your point but in fairness, one of those is armed robbery, and one of those is embezzlement. The only difference being the potential physical harm to another human. But your point is still 100% valid.
Leave Capitalism Alone (Long Island NY)
If the difference between stealing with a gun and with a pen or keyboard isn't obvious to you, there's no way to explain it.
Thomas Zaslavsky (Binghamton, N.Y.)
If the *only* thing you can see is the difference between stealing with a gun and stealing with a pen, you have tunnel vision.
JeffB (Plano, Tx)
Youth Sports is the latest attempt to privatize, create wealth, and ultimately commercialize something that used to be less expensive if not free. Parents now spend thousands of dollars each year on sport leagues between team fees, equipment, and travel until the pretense of their child getting a sport scholarship. Public school ball fields are now privatized for league use to the point that kids will be ticketed by the police if they attempt to use those fields for a pick-up game of soccer or baseball. Taking personal photos at some events are now prohibited due there being a 'professional' photographer on staff.

We all play a part in letting these shenanigans exist when we think building a $60 million dollar high school stadium is a good idea or that our children won't possibly have a leg up in life if we don't spend $3,000 for them to play in a soccer league.
AKJ (Pennsylvania)
Agreed. Youth sports are no longer for fun but as a means to get that coveted seat at a good college or monies to attend college. The cost of youth sports has increased astronomically. In order to play sports in high school, most kids have already played in league teams during the summer, gotten private lessons, and invested incredible amounts of time. Travel teams requiring huge outlays to time and money from parents also are de riguer. Guess who benefits from this professionalization of youth sports - upper middle class kids and upper class kids. Sports used to be the equalizer. Sports used to be for fun. Now they have been commercialized like the rest of life!
Mark Rogow (Texas)
(Not Mark) They probably don't want anyone on them for liability insurance reasons too. People are very quick to sue.
keith (GA)
According to the NCAA, only 2% of high school athletes get a scholarship of any size to play in college.

https://www.ncaa.org/sites/default/file /Recruiting%20Fact%20Sheet%20WEB.pdf
barbara8101 (Philadelphia)
"Pilfering gobs of money"? Is that what this reporter calls it when banks are robbed of similarly large (or even lower) amounts? This story is about crime, theft, a violation of trust, and an introduction for all these children to the sins of the world and to the evil that adults sometimes do. "Pilfering" occurs when someone steals something trivial like a piece of gum or a nickel. There is nothing trivial about the crimes listed in this article.

If the thieves here had robbed a bank, they would be in prison, and no one would call it pilfering. No one would say that the bank robbers had pilfered gobs of money. The thieves here stole from children instead. How can that possibly make it trivial? If anything, it's worse than robbing a bank, because these children will not look at the world the same way again.
Thomas Zaslavsky (Binghamton, N.Y.)
barbara, you're taking this too literally. I took that as sarcasm about the "pilferers", who think they're "pillars" but we can see are thieves.
Blue state (Here)
How many of the parents out there have this fantasy that because little Johnny got into a club, he'll get a four year sports scholarship for college or a big time pro league career? I have met these foolish parents and their greed and lack of foresight is what makes them easy marks for these scams. Don't pay to play, people.
Jus' Me, NYT (Sarasota, FL)
I've seen no such ambitions in my grandchildren's sports activities. They are there for fun and character development.
LimestoneKid (Brooklyn, NY)
"Don't pay to play, people."

Why should the coaches and officials give away their time and knowledge for free?
CCC (FL)
Whether it's tens of thousands of dollars or hundreds of thousands of dollars, paying for an annual auditing of the books by professionals is a good investment. Sports leagues or small businesses or large businesses, greed is everywhere. The knowledge that others are looking over your shoulder should make you think twice about stealing or "borrowing without permission." If anyone were to say to me "Don't you trust me?" my answer would simply be "No. It's not personal. It's business."
David Taylor (norcal)
Our children did not play organized youth sports this year.

One of the best decisions we made this year.

They voted for weekend family adventures over organized sports, despite being precocious athletes. Who are we to deny them their preference?
Mary O (Boston, MA)
My 10th grade daughter dropped out of club soccer this past year after 10 years of playing. At first I was aghast that she wanted to give up a sport she had loved so much, but --I'm mildly embarrassed to admit-- it's been GREAT not having to schlep her all over New England for weekend games, and not having to stand on the side of a soccer field in all kinds of crummy weather for endless tournaments. A win!
RH (FL)
Gone are the days when my brothers would hook their ball gloves on their bike and ride to practices or games. Players had matching shirts, but everything else was a hodgepodge of equipment. No one took money, even the umps were volunteer. Parents didn't go to practice or bring snacks games. A few players had a shot at the majors. A few others managed to get college scholarship money.
Fast forward a couple decades and it looks like the adults have sucked the fun out of baseball. When parents have invested hundreds (some thousands) of dollars in their child's little league career they expect a return on their investment. I guess embezzlement becomes acceptable?
Elaine (Somerville, MA)
It happened here in MA too. Thank you NYT for covering this. Many people have no scruples and can't resist the temptation. These small community service boards need to change their officers annually or every other year to limit thieves' opportunities. The picture this article paints should serve as ample motivation to the parents who want their kids to play but have resisted taking their turns in league leadership. When these embezzlers are officers for years and years, and become trusted fixtures, they soon believe they won't get caught, and they "justify" the skimming by thinking their long volunteer hours--and people's gratitude--merit a self-service salary. How low.
Cheryl (Yorktown)
Thieves don't wear scarlet T's, and they look like your neighbors. I suspect that they convince themselves that they are entitled to "something" or some - like Baker -may have run into personal financial trouble - and they have convinced themselves that a little grift is normal.

There is no excuse for lack of oversight.
rlm (urban nc)
What a sad commentary on the declining integrity, character of America and it's money and wealth obsessed adults.

It most certainly takes a special kind of pathological chutzpah to have the nerve to exploit and scam naive adults, but when that level of verve crosses over to exploiting vulnerable youngsters at the levels we see being prosecuted, something has gone terribly off-track with our [increasingly unhealthy] relationship with money in this country.

Worse still, our children are now being regularly exposed to this culture of adult thievery, whether they see it occurring by their parents' behavior in their own homes, or hearing about it in the media. Just last month, 85 young Ohio State Veterinary students were found to have cheated on their Veterinary DVM exams. Nearly an entire class.

A real shame.
jpassikoff (Highland, NY)
This happens with all volunteer organizations, not just youth sports. Every organization should go to a Certified Public Accountant and ask about setting up simple internal controls.(Most CPA's will volunteer this service which takes only an hour).

Have an officer who can not sign check receive and open the monthly bank statement, then review the statement for anything that looks out of line. Each month the board should review a balance sheet and income statement. They should also see a list of accounts receivable and accounts payable.

This is not hard nor time consuming. The board needs to do this. Remember this all begins, because the treasurer never gets any thanks and to reward him or her self buys a Cross Pen. When no one questions this, the crime escalates and everyone looses.
Andrew Lippman (NYC)
Does anyone think this is a new phenomena rather than something folks are now getting caught for?
rlm (urban nc)
@Andrew Lippman

Long gone are the days when our once creative-minded youth actually organized and then managed their own backyard, neighborhood sports oriented activities and couldn't have cared less if half of their team mates didn't show up with, or have fancy equipment or glittery sportswear to offer. They just wanted to play the game with no interference from anyone. There were no formal 'dues' collected, and if they were, if someone lied or stole from the kitty, it was dealt with on their terms, not the adults'. (The film, The Sandlot comes to mind as just one excellent example).

Fast Fwd to today where helicopter parents of all classes have obsessively inserted themselves into every aspect of their childrens' lives where we used to allow them to self-organize, with their own peers, on their own terms.
Kids actually do quite well acting as leaders when confronted with a poor sport peer or an arrogant bully teammate. There's a valid reason why so many of us complained about too many red-faced parents' interfering in youth athletics on the field- because we knew the next place would be at the due's box. Insecure adults exploiting kids for what else, power and control.
We should be ashamed for what we are teaching them.
M. L. Chadwick (Portland, Maine)
You might say, "They pulled a Trump."

Brian Farley pocketed $120,000 and used it “to pay for $500 hairdressing appointments, hotel stays, wine and cigars… He offered the club and prosecutors a restitution deal… the club, which needed the infusion of cash, took the deal, which amounted to $55,000.”

Baker "stole more than $200,000 from the Kent Little League," money "it intended to spend on new fields... the league will likely never recoup the cash... Whitcomb... saw an envelope from Baker. “I smirked and handed it to my son and said, ‘Here’s the first restitution payment to your Little League.' Inside the envelope were two checks for $14 and $11."
Ray (Zinbran)
Mary Wittenberg of the New York Road Runners Club pulls in 600K a year. The CEO of Goodwill rakes in a million plus plus dollars a year in executive compensation. Lets not forget the Wounded Warrior Project or God knows how many college presidents.. All these organizations don't pay taxes and are 501C3 charities. They have their missions stymied because the top dog sees his or herself compensation as more valuable than the mission These people are not stealing, they are compensating themselves as the "executive class."

How are they different than these treasurers who steal from the organizations they curate. The basic point is that good work does not mean you are immune to greed,
Cheryl (Yorktown)
I've had some discussions about this ( AKA arguments) with others who believe that you must pay a lot to obtain "good management and leadership." I personally think that the mission of too many charities is forgotten, and, as someone not in the "1%" who is constantly badgered for contributions, I am offended. In some large organizations you can also see that executive compensation outweighs that of the lower staff by huge factors, echoing that of the corporate world.
Guapo Rey (BWI)
501c3's are required to submit, annually, financial disclosure form (990) to the IRS, and above a certain size are required to subject themselves to audit.

I'd assume that either the organization mentioned above were not tax-exempt, submitted false forms, or ignored the requirements. Maybe all 3.
John (Cleveland)
Why I always have believed that "not-for-profit" is a fiction and should be eliminated as a tax dodge. Instead of compensating investors, these nonprofit organizations, whether in education, healthcare, the arts, charity, etc., merely pass on the rewards of fundraising to their employees and leadership. And what I find amazing, but probably shouldn't, is the apparent proliferation of these nonprofits. I guess, why be a slave to the demands and pressures of working in the for-profit world when you can be a "professional beggar", maintaing status while pocketing the Government grants and the donations of generous and unsuspecting Americans.
Counter Measures (Old Borough Park, NY)
How many kids today can go to a park, or any participatory sports setting, and choose up sides, without adult input?! Some might say, well that was for another time, but I say those behaviors were timeless, helped build character and cooperation, and corruption was not an issue! The moral compass out there today is a reflection of this article, and that is the tragedy this generation of children both on the sports fields and off, sadly have to deal with.
Parent in Brighton (Brighton Michigan)
That's too simplistic. Kids no longer live in the same city neighborhoods. You can't go back in time to change all the dynamics. There is nothing inherently wrong with organized sports and can be very good for kids. There is also nothing preventing kids to organize their own impromptu games. Our local league opens the facility for small fee when kids are off school so they can collect and play ball on their own. They only have young assistants or coaches around for safety. The kids organize the teams and change them as needed. This new generation is different and raised differently. That isn't necessary bad. I work with many young people of all ages in our community and they are for the most part fantastic young people and I look forward to their contributions.
Mark Rogow (Texas)
(Not Mark) You would soon have Child Protective Services there with the police because these children were playing unattended. My kids played pick-up football and basketball games in the street in our neighborhood (boys and girls). There was always someone trying to shut it down.
NYHUGUENOT (Charlotte, NC)
Situational ethics. The school system has been teaching it for years. I'd love to hear a discussion of Les Miserables by most students. They've taught that it's OK to damage construction equipment if it's going to be used to tear down houses to build an office building or fossil fuel power plant.
"Man is the measure". Socrates
Paul Johnson (Samta Fe, NM)
Don't trust anybody when it come to money, sad to say. This is one of the conclusions contained in "The Only Investment Guide You Will Ever Need" and confirmations are numerous, from scams run by pastors, to Madoff who was trusted because he supported Israel, to your golfing buddy, to your long-time office manager, to the get rich methods contained in popular books. And, of course, Wall Street. Where money is concerned, everyone is a potential wolf and you are the sheep.
HN (Philadelphia)
Unfortunately, clubs need to be run like businesses. There are two easy ways to do this. First, any expenses over a certain amount, say $25, need to be double-signed for. Second, separate the positions of accounts payable and accounts receivable - basically, one person can write checks, but a different (non-related) person has to check the books.
Ad absurdum per aspera (Let me log in to work and check Calendar)
Good ideas, and pretty basic stuff really -- I'd add outside audit, not just of the books but of procedures, whenever what started as a game starts to look like a business.

One of the problems is that a good volunteer of any kind is hard to find, and even more so, one with financial skills who wants to apply them to kiddie-league sports in his evenings and days off...

Ultimately, though, your suggestions are simple and can be implemented easily by any organization; I would summarize them as transactions must be witnessed. As an old joke would have it, "'conscience' is the fear that someone is watching." I am not quite cynical enough to think it all comes down to that in all cases, but still, the necessary partner of transparency is observation...
NYHUGUENOT (Charlotte, NC)
Use Quicken to provide easy to read reports showing out of sequence checks and what in house accounts expenses are charged to and have an annual or biannual accountant to provide accounting. They see spending patterns the layman doesn't.
thelifechaotic (Texas)
Auditors are expensive and there are things boards can do on a day to day basis to prevent fraud. For example - bank statements should be delivered to someone other than the treasurer. That person should open them and actually review them. Given knowledge of participant headcount and the participation fee, a little multiplication can quickly reveal a discrepancy between expected revenue and what is being deposited at the bank.
Stu (Baltimore)
Remember, youth sports is all about the kids!!! Until its not.

And the way adults treat/coach so many in youth sports is reprehensible yet parents idly stand by and allow it to happen to their children.
JBHoren (Greenacres, FL)
The best part of being a kid in late-1950s/early-1960s America was impromptu pickup games on the Heathcote Elementary School's playing fields. We needed neither supervision nor uniforms, not scheduling or infrastructure. Depending on the season, all it took was a serviceable football, a few hard/softballs, a couple of bats, and (maybe) mitts -- random items of clothing marked boundaries, bases, and goals.

But now (actually, since the 1980s), it's "pay-for" play: schoolyards and playing fields fenced-in, open only to those whose parents ante-up the not inconsiderable fees for organized, supervised team sports, with the requisite T-shirts.

And the parents? They long ago drank the Kool-Aid, giving-up their own responsibility and their children's freedom to be kids and the opportunity to learn their own life-lessons.