{"id":415294,"date":"2026-01-18T17:28:12","date_gmt":"2026-01-18T17:28:12","guid":{"rendered":"https:\/\/www.newsbeep.com\/us\/415294\/"},"modified":"2026-01-18T17:28:12","modified_gmt":"2026-01-18T17:28:12","slug":"kettering-health-execs-church-leaders-got-3-2m-in-improper-benefits","status":"publish","type":"post","link":"https:\/\/www.newsbeep.com\/us\/415294\/","title":{"rendered":"Kettering Health execs, church leaders got $3.2M in improper benefits"},"content":{"rendered":"

Former Kettering Health CEO Fred Manchur and his wife, Mary Kaye Manchur, topped the list, receiving nearly $1.5 million in benefits, according to tax filings. <\/p>\n

Examples of such benefits include a $12,124 whale watching trip in Maui, a $21,250 spa retreat, thousands of dollars of decorations for the Manchurs\u2019 private home, travel and lodging in Europe and Hawaii, and thousands of dollars in personal gifts, according to additional records obtained by the Dayton Daily News. <\/p>\n

\"Kettering\"icon<\/p>\n

Manchur retired at the end of 2022, and months later, Kettering Health announced it hired a firm to look into \u201callegations of inappropriate fiscal and operational management at Kettering Health.\u201d This firm conducted an audit for Kettering Health in 2023.<\/p>\n

The Manchurs could not be reached for comment. <\/p>\n

In response to questions about these records, Kettering Health issued a statement to the Dayton Daily News reiterating that the Ohio Attorney General\u2019s Office opened an investigation into \u201calleged inappropriate expenditures of charitable funds by executives and board members of Kettering Health\u201d in 2021 that is ongoing. <\/p>\n

\u201cKettering Health launched its own internal investigation at the same time. At the end of 2023, Kettering Health shared that its internal investigation of the matter had been completed, resulting in changes to key personnel, policy, and governance structure,\u201d the hospital\u2019s statement said. <\/p>\n

Kettering Health\u2019s 2023 announcement of the conclusion of its investigation didn\u2019t identify any individuals or dollar amount. It said: \u201cIndividuals implicated in the investigation are no longer with the organization.\u201d<\/p>\n

But tax records show some of the individuals found to have received improper benefits are still on the hospital\u2019s governing board or in senior leadership positions with the SDA church. <\/p>\n

Expenditures <\/p>\n

Records obtained by the Dayton Daily News illustrate some of the excess benefits identified in the hospital system audit. <\/p>\n

Ron Halvorsen Jr., former SDA Ohio Conference president, and his wife, Buffy Halvorsen, together received a total of $391,609 in economic benefits from the hospital, according to tax records. <\/p>\n

Records obtained by the Dayton Daily News show Kettering Health spent thousands of dollars in domestic travel for Ron Halvorsen to \u201cbe with family\u201d or \u201csee his kids\u201d in 2019, and a car rental and meals in Maui. <\/p>\n

\"Dave<\/p>\n

Credit: James Ferry<\/p>\n

\"icon<\/p>\n

Credit: James Ferry<\/p>\n

Current president of the SDA Ohio Conference<\/a> Bob Cundiff received $62,654 and his wife, Tanique Cundiff, received $21,415 in economic benefits. <\/p>\n

The Cundiffs attended a \u201cBoard Chair Retreat\u201d in 2021 in Hawaii, which cost more than $6,000 in travel expenses and $1,300 in lodging for the couple, according to records obtained by this news outlet. <\/p>\n

Current treasurer<\/a> of the Columbia Union Conference, Emmanuel Asiedu, received $23,584 in economic benefits from Kettering Health. Asiedu declined to comment. <\/p>\n

Kettering Health spent more than $5,000 in domestic travel in 2022 for Asiedu to attend a retreat, records show. <\/p>\n

Andrea Jakobsons \u2014 current senior pastor of the SDA church in Kettering and listed as a \u201cdirector\u201d in tax filings \u2014 and several of her family members were listed as receiving benefits totaling tens of thousands of dollars. <\/p>\n

\"Kettering\"icon<\/p>\n

Examples of transactions involving Andrea Jakobsons\u2019 family include trips to Europe for a \u201cgrowth retreat\u201d and Hawaii for a \u201cspiritual retreat,\u201d according to documents obtained by the Dayton Daily News.<\/p>\n

Jakobsons declined to comment. <\/p>\n

Many of the flagged transactions involving Manchur were gifts or \u201cpersonal messages\u201d often worth more than $100 each \u2014 as much as $1,412 in one instance \u2014 from Unique Designs and Furst Florist. <\/p>\n

On the other end of the spectrum were transactions worth tens of thousands of dollars each for travel to Hawaii and Rome, Italy. <\/p>\n

Kettering Health responds<\/p>\n

Kettering Health administrators say they sought repayment of improper benefits discovered in their audit. <\/p>\n

\u201cThese funds represent, among other things, the value of trips, meals, gifts, and\/or other items that in the course of the investigation, were deemed to be excessive or not have a legitimate business purpose,\u201d the organization\u2019s statement says. <\/p>\n

The hospital network reported to the IRS that most people paid the money back. Those who did not pay the money back were: <\/p>\n

\u2022 Fred and Mary Kaye Manchur.<\/p>\n

\u2022 Jarrod McNaughton, former president of Kettering Medical Center (now Kettering Health Main Campus) and executive vice president of Kettering Health, and his wife, Heidi McNaughton. They reportedly received $36,064 in excess benefits. <\/p>\n

\u2022 Petra Moskalova, sister of Kettering Seventh-day Adventist Church pastor Andrea Jakobsons. She reportedly received $6,306 in benefits. <\/p>\n

\u2022 Thomas Peebles, owner of Peebles Homes and listed as a community volunteer on previous tax forms. He reportedly received $3,172 in benefits. <\/p>\n

In three of the cases considered to be \u201ccorrected,\u201d the person made a partial payment, according to IRS filings. <\/p>\n

When asked by the Dayton Daily News last week, Kettering Health officials would not say if any additional funds have been paid back to the hospital network since the excess benefits were reported to the IRS in 2024. <\/p>\n

\"Fred\"icon<\/p>\n

\u201cIt is important to note that multiple individuals listed in the tax filings did not realize they received funds inappropriately until they were notified at the conclusion of Kettering Health\u2019s internal investigation,\u201d Kettering Health\u2019s statement reads.<\/p>\n

In several instances, people were led to believe these were legitimate business activities or acceptable gifts, according to Kettering Health, which added those people \u201chad no reason to believe they were not appropriate.\u201d<\/p>\n

\u201cHowever, the internal investigation determined that some funds were misused, clearly falling outside of the stewardship principles of a not-for-profit organization. We are thankful that the vast majority of individuals chose to repay the funds back to Kettering Health,\u201d Kettering Health\u2019s statement reads.<\/p>\n

Seventh-day Adventist Church<\/p>\n

Leaders in the Seventh-day Adventist Church named in the 2023 probe include local pastors, state and regional administrators and at least one person linked to the North American Division<\/a> of the church, which is the division that oversees the territories of the church in Bermuda, Canada, Guam\/Micronesia and the U.S. <\/p>\n

David Weigley, former president of the SDA Columbia Union Conference, which oversees conferences in Ohio and seven other states, and his wife, Becky Weigley, reportedly received $293,000 in benefits from the hospital. The Weigleys did not respond to requests for comment. <\/p>\n

The Columbia Union Conference, which also has a longstanding relationship with Kettering Health and appoints members to the Kettering Health Board of Directors, has cooperated with the Ohio Attorney General\u2019s office since the start of the 2021 investigation, according to the organization.<\/p>\n

\"Ohio\"icon<\/p>\n

\u201cAs part of the broader process and in line with findings from Kettering Health\u2019s internal review, individuals affiliated with the Columbia Union Conference who were reported as having received associated benefits repaid those amounts in full,\u201d a statement from the Columbia Union Conference reads.<\/p>\n

\u201cThese repayments were not made as an admission of wrongdoing or liability, but rather to bring clarity, peace and finality to the situation, and to help maintain trust in faith-based and nonprofit institutions.\u201d <\/p>\n

Each of these individuals is devoted to the mission of Kettering Health and the Seventh-day Adventist Church, according to the Columbia Union Conference.<\/p>\n

\u201cLikewise, the Columbia Union Conference supports the mission and integrity of Kettering Health and the Seventh-day Adventist Church. We remain dedicated to transparency, accountability and responsible stewardship in all areas of our work,\u201d the Columbia Union Conference\u2019s statement reads. <\/p>\n

Marvin Brown, current president of the Allegheny West Conference of the SDA church, and his wife, Grace Brown, reportedly received a total of $16,792 in economic benefits from Kettering Health. Brown was unable to be reached for comment. <\/p>\n

Tax records say Austin Roberts, pastor at Stillwater SDA church and former chaplain at Kettering Health, received $20,682, and his father, Randy Roberts, received $2,025. Austin Roberts declined to comment. <\/p>\n

Tax reporting <\/p>\n

The breakdown of who received $3.2 million in excess benefits from Kettering Health was reported in the organization\u2019s recently amended 2022 tax filing. <\/p>\n

Amanda Adams, chair of the Exempt Organizations Taxation Committee for the American Institute of CPAs, could not comment on any specific organization\u2019s filings, but spoke to the Dayton Daily News about nonprofit tax law in general. <\/p>\n

Adams said an organization having to file such a report is unusual. <\/p>\n

\u201cIn my over-20-year career, I\u2019ve never had a client file a return that reported an excess benefit transaction,\u201d she said. <\/p>\n

\"Roy\"icon<\/p>\n

She said an excess benefit means \u201cthat there was a payment to an interested person that was in excess of the value received by the organization.\u201d This can include benefits given to a \u201cdisqualified person\u201d such as a board member or his or her family member. <\/p>\n

IRS rules require someone who received such a benefit to pay it back to the organization \u2014 plus a 25% tax paid to the IRS, with interest. So if someone received a $100,000 excess benefit, they could end up owing the IRS well over $25,000 in taxes in addition to having to pay it back. <\/p>\n

If someone doesn\u2019t correct the overpayment, the tax rate could grow to 200%. <\/p>\n

Anyone with the organization who knowingly approves an excess benefit could also be on the hook for penalties, Adams said. <\/p>\n

Kettering Health\u2019s tax records list nine former hospital and church officials who they say approved the transactions. <\/p>\n

AG investigation \u2018ongoing\u2019<\/p>\n

The Ohio Attorney General\u2019s Office has continued to decline to comment on these allegations and on Kettering Health. <\/p>\n

\u201cAny potential for or existence of charitable investigations is confidential under (Ohio law<\/a>),\u201d AG\u2019s office spokesman Dominic Binkley said when contacted by the Dayton Daily News. <\/p>\n

IRS officials likewise would not comment. \u201cBecause your inquiry deals with a specific organization, the IRS cannot comment due to disclosure provisions of (IRS code), which makes it against the law for the IRS to discuss any taxpayer\u2019s or organization\u2019s information, status, or relationship to the IRS,\u201d said agency spokesman John Fuld. <\/p>\n

\u201cThe Ohio Attorney General\u2019s Office has conveyed its satisfaction with and appreciation of Kettering Health\u2019s cooperation, internal investigation and follow up actions inclusive of the changes to leadership, policy, and governance,\u201d Kettering Health\u2019s statement reads. <\/p>\n

\u201cToday, Kettering Health operates with new leadership under strong governance, rigorous financial safeguards, and a commitment to principled stewardship of our not-for-profit assets. We remain fully committed to the promotion and restoration of health in every community we serve.\u201d<\/p>\n

Kettering Health added it is not in a position to comment further on the \u201cAttorney General\u2019s ongoing investigation,\u201d adding it is separate and independent from Kettering Health\u2019s completed investigation. <\/p>\n

Kettering Health improper benefits<\/p>\n

From 2016 through 2022, Kettering Health provided $3.2 million in improper benefits to 46 individuals, according to the hospital network\u2019s tax filings. The tax filings list the following people as receiving improper benefits, as discovered through a forensic audit completed in 2023. If a benefit is labeled \u201ccorrected,\u201d that means Kettering Health reported to the IRS that the person reimbursed the money. <\/p>\n

NameDetailAmount of benefitCorrectedFred ManchurKettering Health CEO until Dec. 31, 2022$1,132,070 NoMary Kaye ManchurWife of Fred Manchur$355,667 NoBuffy HalvorsenWife of Ron Halvorsen Jr.$286,549 YesRoy ChewKettering Health president from 2015 until Feb. 2019$241,180 Yes. Partial reimbursement of $99,819.David WeigleyFormer Seventh-Day Adventist Columbia Union Conference president$214,624 YesRon Halvorsen JrSDA Ohio conference president until Dec. 31, 2019$105,060 YesBecky WeigleySpouse of David Weigley$79,196 YesDarren WilkinsPrincipal at Spring Valley Academy until 2023$70,109 YesRobert VandemanFormer SDA Columbia Union Conference executive secretary. Died in April 2021.
\u00a0$64,230 YesBob CundiffCurrent SDA Ohio Conference president$62,654 YesTodd AndersonFormer Kettering Health CFO before becoming CFO of TriHealth in Cincinnati$55,782 Yes. Partial reimbursement of $4,705.Terry BurnsKettering Health chief administrative officer until October 2022$50,790 YesKarl HaffnerVice president of student experience at Loma Linda University in California after he left Kettering SDA Church.$48,202 YesShelley ChewSpouse of Roy Chew. Shelley was also director of nursing at Kettering Health$41,220 YesRachel AndersonSpouse of Todd Anderson$39,327 Yes. Partial reimbursement of $817.Richard HaasKettering Health executive vice president of market strategies until December 2022. Before that, Richard was president of Kettering Health Dayton, Soin Medical Center, and Kettering Health Greene Memorial.
\u00a0$30,663 YesDorothy BurnsWife of Terry Burns$25,918 YesCherie HaffnerWife of Karl Haffner and assistant dean of women at Campion Academy, an SDA boarding high school in Loveland, Colorado.$25,296 YesJarrod McNaughtonPresident of Kettering Health Main Campus and vice president of Kettering Health until November 2017$24,123 NoEmmanuel AsieduCurrent SDA Columbia Union Conference treasurer$23,584 YesTanique CundiffSpouse of Bob Cundiff$21,415 YesAustin RobertsPastor at Stillwater SDA church, former chaplain at Kettering Health, and son of Randy Roberts$20,682 YesDebbie HaasWife of Richard Haas$20,077 YesRichard ManchurPresident of Kettering Health from 2019 to 2023, and son of Fred Manchur.
\u00a0$19,358 YesJared KeresomaVice president of operations at Kettering Health and now at AdventHealth. Son-in-law of Fred Manchur$17,348 YesJiri MoskalaFather of Andrea Jakobsons$16,860 YesAndrea JakobsonsCurrent senior pastor at Kettering SDA church$13,806 YesChristina KeresomaSpiritual Services Communications Specialist at Kettering health from 2010 to 2024. Substitute teacher at Spring Valley Academy. Daughter of Jared Keresoma.
\u00a0$13,705 YesHeidi McNaughtonWife of Jarrod McNaughton$11,941 NoAndrea ManchurWife of Richard Manchur$9,350 YesMarvin BrownPresident of the Allegheny West Conference of the SDA church$8,717 YesGrace BrownWife of Marvin Brown$8,075 YesWally SackettKettering Health president until October 2022.
\u00a0$7,525 YesPetra MoskalovaSister of Andrea Jakobsons$6,306 NoKate BaldwinKettering Health project manager$5,614 YesBrendon PrutzmanHusband of Cherish Prutzman. Cherish is a current Kettering Health board member$5,000 YesRick RemmersAssistant to the president of the North American Division of the SDA church$3,847 YesEva MoskalaMother of Andrea Jakobsons$3,569 YesThomas PeeblesPeebles Homes owner and former Kettering Health board member$3,172 NoJulie SackettWife of John Sackett. John is a current Kettering Health board member$2,169 YesRandy RobertsFormer director of Kettering Health and is listed as a community volunteer on previous tax records. He is a faculty member in the School of Religion at Loma Linda University$2,025 YesLes NeffCurrently on Kettering Health board$1,036 YesYvette WilkinsWife of Darren Wilkins$712 YesMichael MewhirterFormer Kettering Health CFO and newly appointed CEO of AdventHealth (effective Feb. 2)
\u00a0\u00a0$678 YesJon VelascoFormer Kettering Health director, also a surgeon at Kettering Health$437 YesAdele RileyFormer Montgomery County Municipal Court judge, Kettering Health director$400 Yes<\/p>\n","protected":false},"excerpt":{"rendered":"Former Kettering Health CEO Fred Manchur and his wife, Mary Kaye Manchur, topped the list, receiving nearly $1.5…\n","protected":false},"author":2,"featured_media":415295,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59],"tags":[97,252,253],"class_list":{"0":"post-415294","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-health-care","8":"tag-health","9":"tag-health-care","10":"tag-healthcare"},"_links":{"self":[{"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/posts\/415294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/comments?post=415294"}],"version-history":[{"count":0,"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/posts\/415294\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/media\/415295"}],"wp:attachment":[{"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/media?parent=415294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/categories?post=415294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.newsbeep.com\/us\/wp-json\/wp\/v2\/tags?post=415294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}