The owners of a now-defunct Pella company accused of using employee retirement contributions to pay for company expenses have been found guilty of embezzlement by a Federal jury. According to court records from the Federal Courthouse in Des Moines, James and Beth Van Elsen – who had operated Van Elsen Consulting, Incorporated – were found guilty of all 21 counts of embezzlement they faced in an indictment that was filed in 2009. A sentencing date has not yet been set in the case, but both James and Beth Van Elsen could face up to five years in Federal prison and a fine on each count.