Prosperident Pulse # 85 – August 2019

Dental Prosperident Pulse from Prosperident
Issue #85 — August 2019
What a catchy title! Hear us on the Millionaire Dentist podcast HERE.
Learn from the Experts!
Did you know that there are some topics that we will ONLY discuss at closed-door, live events?

Hear about how Prosperident’s Wendy Askins put this woman away for 12 years.

See us live if you want the full story on embezzlement.
Here are some places where we will be speaking soon:
Sep 5
Edison Lakes Oral Surgery, Mishawaka IN
Sep 12 Dr. Maheeb Jaouni Study Club, Dallas, TX
Sep 13 Texas Study Club, Carrolton TX
Sep 14 Orthopreneurs Summit, Dallas TX
Sep 19 Dr. Brad Crump Study Club, Dallas TX
Sep 21 Dr. Tommy Murph Dallas Dental Symposium, Dallas TX
Sep 27 ADSO Partnering for Growth, Orlando FL
Sep 27 BEST for Dentistry Summit, Portland OR
Oct 7 Colorado Prosthodontic Society, Denver CO
Oct 18 Drs. Savage, Sabol & Visser, Virginia Beach VA
Oct 24 Panoramic Study Club, Toronto ON
Nov 11 Thunderbird Study Club, El Paso TX
Nov 19 Memphis Dental Society, Memphis TN
Feb 27 Ortho2 User Group Meeting, San Diego CA
Apr 24 East Texas Study Club, Bullard TX
To book us for your meeting or study club, click HERE or call us at 888-398-2327.
Did you miss a previous newsletter? We archive them HERE.
A Milestone!
This month, Prosperident celebrates a major milestone. Thirty years ago, our founder, David Harris, started us on our path of providing specialized services to dentists. A lot has changed since then (including our name — we didn’t become Prosperident until 2006), but the basic principles David established in 1989 still govern us. We look forward to the next thirty years!
This Month’s Question

“My Day-end Report Balances to my Deposit, so I Must Be Safe From Embezzlement”

Not true.
At the core of your practice management software is a concept called “double-entry accounting”. This means that a transaction mandatorily affects two different “accounts” maintained by your software.
Something to Talk About…
I love summer; I always have. I love the way that life slows down just a bit. There is a historic cemetery across the street from our Head Office. Most of the time I just pass by without giving it a thought.
But last week, on a particularly sunny day, I took a few minutes to explore. A plaque told me that 12,000 of my city’s first citizens are buried there, and that less than 10% of their graves are marked.
In this bucolic place, it was easy to feel a sense of history, and to be able to imagine the voices of these early settlers and the noise that their shoes made on cobblestoned streets.
Prosperident’s 30-year history is insignificant in comparison, but I am also conscious of how much has changed since 1989 in our world, from investigating “pegboard” offices, to working with those clunky computer systems that replaced them, to the way the internet has revolutionized what we do. It’s been a thoroughly amazing three decades, and I’m proud to have been a part of it and privileged to be able to serve your noble profession.
Enjoy the rest of your summer!
David Harris
We are Prosperident, Dentistry’s Embezzlement Experts

Idaho’s Tina Felshaw Has Several Convictions

Tina Felshaw

Do you have questions about embezzlement?  Give Prosperident a call at 888-398-2327 or send an email to

Tina Felshaw of Coeur d’Alene, ID, might be someone to watch out for. Tina, who also sometimes goes by the name Tina Tevebaugh, pled guilty in 2018 in Spokane, WA to felony identity theft.

In a separate offense, Tina was also found guilty in Spokane of felony theft of over $5,000 and was sentenced to 12 months of probation and ordered to make restitution of just under $7,000.

Tina has also had a couple of motor vehicle violations in the years 2014-2015 where, notably, she did not pay the fines assessed and the court had to send them to collection agencies.

Tina declared bankruptcy in 2012 and again in 2015.

Tina has reportedly has worked at several dental offices in the Spokane / Coeur d’Alene area, and we are told that some of her part employment relationships may have ended abruptly.

Tina contacted us by email in August 2019 and asked that her post be removed from our website. Her request implied both that she is still working in the dental field and that her current employer is unaware of her past.

Have questions or concerns? Call us toll-free at 888-398-2327 or click the button below.

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Big Money in 1997 — Wisconsin Manager Sentenced for $800k Embezzlement


A former office manager for a downtown dental office was sentenced to one year in prison for embezzling more than $800,000 from the business over nearly a seven-year period.

Paula M. Sullivan, 45, formerly of Wilmette and now of Whitewater, Wis., pled guilty to bank fraud.

Sullivan, who managed Katz & Gershenzon Ltd.’s dental practice at 30 N. Michigan Ave., forged hundreds of checks drawn on the firm’s account, authorities said.

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Another British Embezzlement – Manager Accused of Stealing £302,680 (approx. $375,000)


Do you have questions about embezzlement?  Give Prosperident a call at 888-398-2327 or send an email to

THE practice manager at a Taunton dental practice has been accused of stealing more than £300,000 from one of the dentists working there.

Leanne Mary Daniell is to stand trial accused of stealing £302,680 belonging to dental practitioner Mike Biccard, of Parkfield Dental Surgery Ltd.

Daniell, 39, is also charged with committing fraud while occupying a position in which she was expected to safeguard or not to act against the financial interests of the dental practice.

She is alleged to have dishonestly abused her position as practice manager intending to make a gain to the value of £302,680 for herself.

During a hearing at Taunton Magistrates’ Court last Thursday, the case was sent to trial after a “plea of not guilty or none was indicated.”

The court heard that the alleged offences took place between April 1, 2010, and September 3, 2016.

Daniell, of The Witheys, Bristol, also uses the alias Leanne Mary Jeffrey, according to court documents.

The case was sent to Taunton Crown Court for trial by jury on June 17 or a date to be decided by the court.

The defendant was released on unconditional bail.

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Embezzlement is not a Recent Phenomenon; This Case From 1942

Embezzlement in dental practices has been going on pretty much since dentists began practicing. The following is a case report for an unsuccessful appeal of an embezzlement conviction in 1942. The conviction involved theft of $550, which was probably significant money at that time. The victim was Dr. Robert Kyle, a Los Angeles dentist.



From a judgment of guilty on two counts of grand theft, after trial before the court without a jury, defendant appeals. There is also an appeal from the order denying her motion for a new trial.

The evidence being viewed in the light most favorable to the People, and pursuant to the rules set forth in People v. [65 Cal. App. 2d 570] Pianezzi, 42 Cal. App. 2d 265, 269 [108 P.2d 732], the essential facts are:

Robert S. Kyle, complaining witness, was a practicing dentist in Los Angeles, California, and defendant was his dental assistant. Among her other duties defendant received checks from Dr. Kyle’s patients and kept his books. Twentieth Century Fox Film Corporation sent Dr. Kyle a check for $300 in payment of dental work. This check defendant endorsed with Dr. Kyle’s name and deposited the amount in her own account contrary to Dr. Kyle’s instructions to deposit the check in his savings account. On another occasion Dr. Zieler gave a check in the sum of $250 to Dr. Kyle for dental services. This check defendant endorsed and cashed without Dr. Kyle’s permission and did not deliver the proceeds thereof to Dr. Kyle.

Defendant relies for reversal of the judgment on two propositions which will be stated and answered hereunder seriatim:

[1] First: There is not sufficient evidence to sustain the court’s findings that defendant was guilty on two counts of grand theft.

This proposition is untenable. The complaining witness, Dr. Kyle, gave direct evidence sufficient to sustain a finding as to each of the facts set forth above. Conflicting and contradictory evidence must be disregarded by this court. (See People v. Pianezzi, supra.)

[2] Second: The trial court committed prejudicial error in receiving evidence that in August, 1942, defendant had endorsed three checks which were payable to Dr. Kyle and deposited them in her own account, since the most recent charge of grand theft in the indictment was alleged to have taken place March 12, 1942.

This proposition is likewise untenable. For the purpose of establishing fraudulent intent in a prosecution for grand theft in the nature of embezzlement evidence is admissible of acts of a similar nature committed by defendant before and after the date of the act upon which the conviction is predicated. (People v. Talbot, 220 Cal. 3, 17 et seq. [28 P.2d 1057].)

For the foregoing reasons the judgment and order are and each is affirmed.

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