Two men admit pocketing millions in donations from Petco Park and Snapdragon Stadium meant for charity

Date: March 11, 2026

Contact: newsroom@ci.irs.gov

San Diego – Noly Hermoso Ilarde of San Diego pleaded guilty in federal court today, admitting that he and a co-conspirator created a sham charity and then fraudulently pocketed millions of dollars in donations.

Ilarde and his partner in crime, Martin Jose Rebollo Jr., presented themselves as the non-profit “Chula Vista Fast Pitch,” a defunct charity that provided support for youth softball activities. They applied and were selected to provide unpaid volunteers to work concessions at Petco Park and Snapdragon Stadium in exchange for approximately 10 percent of the sales going to their charity.

However, Ilarde and Rebollo admitted they paid each supposed volunteer about $50 in cash per event and then divided the remaining money between themselves.

Ilarde pleaded guilty to Wire Fraud Conspiracy. In his plea agreement, he admitted the fake charity received approximately $3.5 million in payments from Delaware North, the hospitality management company in charge of concessions at Petco Park, and more than $250,000 in payments from Aztec Shops, the non-profit in charge of concessions at Snapdragon Stadium. Delaware North and Aztec Shops deposited money into bank accounts under the control of Rebollo, and Ilarde and Rebollo used that money to pay volunteers in cash before splitting the remaining money. Ilarde admitted that he personally gained more than $550,000 from the scheme.

Rebollo pleaded guilty in December 2025 to Wire Fraud Conspiracy, Filing a False Tax Return and Social Security Fraud in connection with the scheme. He is scheduled to be sentenced on June 5, 2026. According to his plea agreement, Rebollo’ gain as a result of this conspiracy is greater than $1.5 million – which he failed to report on his tax return.

According to the plea agreements, the defendants did not pay any funds to the Chula Vista Fast Pitch charity, and no funds were used for any youth softball activities or other charitable or non-profit purposes.

This case was prosecuted by Special Assistant United States Attorneys Jeffrey D. Hill.

Defendant: Noly Hermoso Ilarde, San Diego

• Case Number: 26-CR-0643
• Summary of Charges:
• Wire Fraud Conspiracy – Title 18, U.S.C., Section 1349
• Maximum penalty: Twenty years in prison and $250,000 fine or twice the gross gain or loss from the offense, whichever is greater.

Defendant: Martin Jose Rebollo Jr, Chula Vista

• Case Number: 25-CR-4668
• Summary of Charges:
• Wire Fraud Conspiracy – Title 18, U.S.C., Section 1349
• Maximum penalty: Twenty years in prison and $250,000 fine or twice the gross gain or loss from the offense, whichever is greater
• Filing a False Tax Return – Title 26, U.S.C., Section 7206(1)
• Maximum penalty: Three years in prison and $250,000 fine or twice the gross gain or loss from the offense, whichever is greater
• Failure to Disclose Event to the Social Security Administration – Title 42, U.S.C., Section 408(a)(4)
• Maximum penalty: Five years in prison and $250,000 fine or twice the gross gain or loss from the offense, whichever is greater

Investigating Agencies:

• IRS Criminal Investigation
• Federal Bureau of Investigation
• Social Security Administration – Office of the Inspector General

IRS-CI is the law enforcement arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money laundering, public corruption, healthcare fraud, identity theft and more. It is the only federal law enforcement agency with investigative jurisdiction over violations of the Internal Revenue Code. IRS-CI has 18 field offices located across the U.S. and maintains an international presence through attaché posts abroad.