A man who filed an application to reinstate a nonprofit corporation that had been administratively dissolved for failing to file required state reports has been sentenced to 12 years imprisonment for theft of corporate assets when he had no authority to take control of the nonprofit. An appellate court in Illinois has affirmed the conviction and rejected the man’s claim that he had the right to revive the organization. ( People v. Koen, App. Ct. IL, First Dist., South Div., No. 1-11-3082, 2/7/14. ) When the United Way merged a number of its chapters in the Chicago area in 2003, it did not include the United Way of Harvey in the program because it had significant tax liabilities on an apartment building it owned in Harvey. The corporation ceased filing its required state filings and was administratively dissolved in 2004.