Tuesday, August 22, 2023
10:00 a.m. - 11:00 a.m. (PT)

Event Description

Avoiding Nonprofit Fraud & Embezzlement


  • Susan Bower, Assistant Attorney General, Oregon Department of Justice
  • Lottie Zorn, Charitable Audit Coordinator, Oregon Department of Justice

Susan and Lottie will provide an overview of DOJ’s oversight of charitable entities and fiduciaries and discuss one of the most common and troubling issues DOJ sees – embezzlement.

Discussion points will include:

  • Uncharitable headlines: tales from the trenches and why nonprofits are ripe for fraud
  • Prevention: how to reduce the risk of embezzlement
  • Detection: what to look for and how to root out embezzlement
  • Recovery: what to do when embezzlement occurs

This webinar is part of NAO's 3-Part Summer Series with the Oregon DOJ.

Automatic closed captioning via Zoom is turned on by default for all NAO virtual sessions. For other accommodation requests, please contact us at Advanced notice of at least 10 days is appreciated.

About the Presenters

Susan Bower, Assistant Attorney General, Oregon Department of Justice

Susan Bower is an Assistant Attorney General in the Charitable Activities Section at the Oregon Attorney General’s Office and a past Chair of the Nonprofit Organizations Law Section of the Oregon State Bar. She joined the Oregon Department of Justice in 2006. Prior to joining DOJ, she worked as an attorney in private practice, specializing in estate and trust administration and litigation. Ms. Bower graduated from Lewis and Clark Law School in Portland, Oregon and obtained her undergraduate degree in biology from Indiana University.


Lottie Zorn, Charitable Audit Coordinator, Oregon Department of Justice

Lottie Zorn is a Certified Public Accountant who has dedicated her career to the nonprofit sector. She currently serves as Audit Coordinator for the Charitable Activities Section of the Oregon Department of Justice, where she conducts financial investigations of charitable organizations and assists with the Department’s education and outreach activities. Prior to serving the Department, Lottie performed financial audits of nonprofit organizations at a specialty accounting firm in Portland; worked for two educational nonprofits as an administrator and bookkeeper; and assisted numerous organizations as a board director, adviser, and volunteer.


Thank You Sponsors

Foundation Supporters: The Ford Family Foundation, M.J. Murdock Charitable TrustMeyer Memorial Trust, & Roundhouse Foundation


$15 NAO Member 
$30 Nonmember

If you are logged in as an NAO member you will see your member discount reflected in the cost listed on the following registration page. For questions about this event, or trouble registering contact



August 22nd, 2023 from 10:00 AM to 11:00 AM
Online Event
Price $30.00
Event Particulars
City Online learning
NAO Event? Yes
Topic Business Development, Financial Management
Event Region Central Oregon, Eastern Oregon, Metropolitan Portland, North Coast, Northern Willamette Valley, South Coast, Southern Oregon, Southern Willamette Valley
Programmatic Approach Principles & Practices