A former accountant for the Savannah R-III School District in Missouri was sentenced in federal court for embezzling funds from both the school district and his employees’ retirement plan.
Anthony S. Moon, 44, of Savannah, Missouri, served as the district accountant while also operating Parker and Associates LLC, a tax preparation and bookkeeping business. According to court documents, Moon used his role at the district to write unauthorized checks to himself and his company from the district’s checking account. He also made Automated Clearing House payments from the same account to pay personal credit card bills belonging to him and his wife.
As president of Parker and Associates LLC, Moon managed an employee pension plan under the Employee Retirement Income Security Act of 1974 (ERISA), specifically a Simple IRA Plan. For nearly two years, he withheld tens of thousands of dollars from employee salaries that were supposed to be deposited into their retirement accounts but failed to transfer those funds or make employer matching contributions. Instead, authorities said he spent the money on personal expenses including Kansas City Chiefs tickets, food, travel, gas, and entertainment.
Moon was sentenced by U.S. District Judge Roseann A. Ketchmark to 12 months and one day in federal prison without parole. The court ordered him to pay $92,746.99 in restitution to the Savannah R-III School District and $29,695.77 to two affected employees. A final order of money judgment forfeiture totaling $122,442.76 was also entered against him.
The sentencing requires Moon to self-surrender on January 8, 2026.
“This case was prosecuted by Assistant U.S. Attorney Rudolph R. Rhodes IV,” according to officials involved with the case investigation by the U.S. Department of Education Office of Inspector General, Federal Bureau of Investigation (FBI), and U.S. Department of Labor – Employee Benefits Security Administration.
