I was on the board of a non-profit domestic abuse shelter. A women embezzled from the non-profit and ran off to Mexico. Because we were on the board together the IRS could have held the rest of us responsible for the missing money. Thankfully they investigated and decided we weren't culpable. That was scary. Because it was less than 100,000 they decided not to look for her but if she returns to the states she'll be arrested.