Brewery's bookkeeper accused of embezzlement

By Erin Nicholes of The Montana Standard - 09/23/2008

The Rocky Mountain Brewery at 315 E. Commercial in Anaconda, will close its doors after Sept. 28, according to operator Joe Boyer.

ANACONDA — A woman who was a bookkeeper for a local brewery and restaurant is accused of embezzling more than $19,000 from the business.

Mardine "Mardi" Silvia is charged with felony theft. The charges were filed in Anaconda District Court Aug. 25; Silvia is scheduled to make an initial appearance in early October.

She is accused of embezzling $19,402.60 entrusted to her by Joe Boyer, owner of the Rocky Mountain Brewery Co., between May and October of 2007 and using the money for personal gain, court records said.

The charges are the newest development in a series of legal troubles for Silvia and her husband, Bob Silvia. A group of four investors who financed the Rocky Mountain Brewery Grill — a restaurant the couple was to run — sued the Silvia's in January for allegedly misspending their money and skipping town.

Meanwhile, the brewery and restaurant at 315 E. Commercial are slated to close Sept. 28 (see related story at right).

Court records spell out the business arrangement and circumstances that led to the charges against Silvia.

In May 2007, the Rocky Mountain Brewery and the Rocky Mountain Brewery Grill opened as separate businesses under one roof. Boyer established the brewery, and Mardi Silvia's husband Bob Silvia established the grill.

Each was a separate limited liability corporation; Silvia was the bookkeeper for both, records said.

In September 2007, Silvia informed an accountant who did the brewery's payroll of a serious cash flow problem.

The accountant and Boyer reviewed business accounts Silvia handled and were unable to find a substantial amount of money.

Further analysis showed Silvia allegedly accompanied her son to a football camp in California and charged to brewery accounts the camp tuition, a hotel room, car rental and purchases at Sephora, Nordstrom, JC Penney and Bloomingdale's.

In addition, the accountant found charges associated with a family trip the Silvias took to Florida in October 2007.

"The charges … were made without authorization; are not legitimate business expenses of the Rocky Mountain Brewery Co. and show a pattern of theft by embezzlement," charging documents said.

Records said that when family members confronted Silvia she admitted using brewery funds for her personal use and agreed to repay Boyer. However, the Silvias then put their Anaconda home on the market and left town, abandoning the businesses.

In December, 2007, a state investigator reviewed the brewery's bank and credit card accounts and determined Silvia diverted money from Boyer's business, records said.

Silvia's current whereabouts and place of residence were unclear from the court documents, but a notice for her to appear in court has been issued.

Erin Nicholes may be reached at erin.nicholes@lee.net