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Chapter 21 - The Withdrawal Order

The second withdrawal request had been rejected because the signature did not match the account records.

The request was for nearly the entire balance.

Someone had attempted to move $2.8 million from the reserve account into a new company registered that same week. The company’s mailing address belonged to a virtual office in downtown Chicago.

The account access came from a device associated with Daniel Mercer’s former office, but that did not prove Daniel had submitted the request. He had been out of the country, according to his attorney.

Sarah asked the investigator to preserve the login data and subpoena the virtual office records.

I asked the foundation board to review our security procedures. They agreed to freeze all discretionary transfers until the account was resolved.

A few donors worried that their contributions might be affected. I met with them personally and showed them the center’s audited operating account. The reserve account had never been part of the center’s day-to-day budget.

One donor, an elderly woman named Mrs. Collier, held my hands across the table.

“My grandson was one of the first children treated there,” she said. “I gave money because of the work you do. I’m not going to let a thief make me ashamed of that.”

I thanked her, but her confidence made the responsibility heavier.

Marcus offered to handle the press calls.

“I can do it,” I told him.

“I know. You don’t have to do everything.”

The sentence brought back our first conversation about the fake note. I had been suspicious of him because I feared being fooled again. He had stayed beside me without demanding trust as payment.

“I’m learning,” I said.

That afternoon, the bank’s records identified the person who created the new company. The filing listed an attorney named Robert Kessler, who had worked for Victor years earlier.

Sarah found a second connection: Kessler had represented Aaron during the divorce negotiations, though he had not been part of the final settlement.

I asked Nathan to review the file.

“This could be an attempt to claim the account through litigation,” he said. “We need to know who retained Kessler.”

The attorney refused to answer without a subpoena.

Meanwhile, Victor Sloan’s lawyer sent the prosecutor a statement claiming that the reserve account belonged to my father and had been created with his permission. The forged signatures, Victor said, had been added later by Lily without his knowledge.

“Why would Lily forge documents in his name?” I asked.

“He’s shifting responsibility,” Sarah said. “That doesn’t mean Lily is telling the whole truth either.”

The investigator obtained Lily’s old phone records. They showed multiple calls between her and Victor on the day the account was created. One call lasted thirty-seven minutes.

Lily admitted she had prepared the account forms. She insisted Victor told her they were drafts. She said he instructed her to copy signatures from old files.

“Did you understand that the documents would be filed?” the investigator asked.

Lily started to cry. “I suspected.”

Her admission complicated the case. She had not been an innocent bystander. She had also been threatened and had provided evidence.

I wondered how often people crossed a line by inches, then called it an accident when they reached the other side.

That night, Marcus found me in my father’s old office, staring at the photograph of him and Victor.

“Do you think Dad knew?” I asked.

“I think he knew Victor wanted the reserve moved. I don’t think he knew the account was opened.”

“Why?”

“Because he refused to sign the documents. The signatures were forged.”

“Could he have changed his mind?”

“He could have. But the records don’t show that.”

The investigator called before we went to bed.

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Daniel Mercer had returned to Chicago.

He had requested a meeting with the foundation board and claimed he could identify who tried to withdraw the money.

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