AWMA
AWMA

Board of Inquiry, Andy Dietz vs. Helen Trapp

Published: June 4th, 2025

Board of Inquiry, Andy Dietz vs. Helen Trapp

Findings and Recommendations 
Re: Complaint by Andy Deitz Against Helen Trapp, Former Treasurer of AWMA Date: 4/17/2025 
Background 
A formal complaint was submitted by Andy Deitz alleging Dereliction of Duty by Helen Trapp,  former Treasurer of AWMA. The complaint centered on Ms. Trapp’s failure to provide the  AWMA Auditing Committee with access credentials to AWMA’s bank accounts and/or complete  accounting information, thereby allegedly impeding the committee’s ability to perform its  oversight duties. The complaint also expressed concern that this lack of access could jeopardize  AWMA’s tax-exempt status by interfering with financial transparency and timely reporting.  In her response, Ms. Trapp noted that treasury practices within AWMA are largely  undocumented and typically defined by the serving Treasurer. She stated that she adhered to  practices handed down by her predecessor, including the historical norm of having a single  signatory on bank accounts and not sharing access credentials. She further cited security and  regulatory reasons for not sharing credentials, referencing guidance from the Federal Trade  Commission (FTC) and Federal Deposit Insurance Corporation (FDIC). 
Ms. Trapp also emphasized that: 
• There were no objections or concerns raised by Mr. Deitz or any other Board member  during the 2024 AWMA General Board Meeting, which occurred prior to the filing of the  complaint. 
• All required tax documentation and filings for AWMA were submitted to the IRS in a  timely and accurate manner, thereby maintaining compliance with tax-exempt status  requirements. 
Findings  
After reviewing documentation and responses, the Board finds the following: 
1. Absence of Formalized Procedures: AWMA currently operates without formal  documentation outlining treasury procedures or audit-related access protocols. This gap  contributes to differing expectations among leadership roles.
2. Adherence to Precedent: Ms. Trapp followed inherited practices, including not utilizing a  second signatory and not distributing online banking credentials. These actions were  consistent with past practice, even if not ideal from a governance perspective. 
3. Compliance with Security Norms: Ms. Trapp’s rationale for withholding credentials  aligns with widely accepted banking security standards and federal guidance  discouraging the sharing of user IDs and passwords. “While the FDIC doesn’t explicitly  prohibit sharing logins and passwords, it strongly advises against it due to significant  security risks and potential violations of privacy and security regulations. The FTCs  guidance stresses that sharing login credentials is a significant security risks and  encourages businesses and individuals to take steps to protect their information.” 
4. No Evidence of Obstruction or Negligence: There is no indication that Ms. Trapp acted  with intent to impede the auditing process. The absence of prior concerns raised at the  2024 General Board Meeting, and the timely filing of IRS documents, support her  assertion that she maintained AWMA’s financial compliance during her tenure. 
5. No Risk to Tax-Exempt Status Identified: Based on the information reviewed, AWMA’s  tax-exempt status was not placed at risk due to Ms. Trapp’s actions. The required filings  were completed appropriately and on time. 
Conclusions 
The Board concludes that the charge of Dereliction of Duty is not substantiated. The perceived  lack of cooperation with the Auditing Committee stemmed from structural and procedural  ambiguities, not misconduct or dereliction on the part of Ms. Trapp. Additionally, there is no  evidence that her actions had or could have had a material impact on AWMA’s tax-exempt  standing. 
Respectfully Submitted, 
AWMA Board of Inquiry 
​Kim Yeager, Jill Lyden, and Laura Swanson