A nearly year-long case against former Union Township Trustee Nathan Mihm came to a close Tuesday afternoon in Adams Superior Court. Judge Samuel Conrad presided over the hearing, which focused largely on restitution for improper charges Mihm had submitted while in office.

Mihm accepted a plea deal on August 20th, pleading guilty to perjury, two counts of conflict of interest, and theft — all level six felonies. In exchange, additional conflict of interest and theft charges were dismissed. According to court documents, Mihm misused township funds for personal gain, including a $10,000 check used to finance two lawn mowers worth about $20,000. While one mower was returned to township officials, Mihm admitted to also using the equipment for his private landscaping business. Restitution was set at $12,835.03, covering the mower, $583 for lights and cameras, parking lot grading at the Union Township Park building, and other charges.
Judge Conrad questioned Mihm about his ability to repay the full amount this year, as his plea agreement included a six-year sentence — with all but 850 days suspended. Mihm must serve 120 days in jail (60 days without work release), 730 days on home detention, 15 weekends in jail within his first six months at home, and two years of probation. Mihm testified that his landscaping company earned $40,000 in August but had seen reduced income due to drought conditions. He told the court he expected higher winter earnings based on The Farmer’s Almanac forecast of heavy snow.
Prosecutor Jeremy Brown said township advisory board members were notified but chose not to attend the hearing. Instead, he planned to meet with residents later that evening at the Union Township Hall to explain the restitution and plea agreement. Brown also pushed back against rumors that Mihm had taken more than $250,000, citing a State Board of Accounts (SBOA) audit.
That audit revealed Mihm failed to disclose his relationship with Kiess Electric while preparing contracts for township projects. Investigators found Mihm submitted invoices on behalf of Kiess Electric, many of which funneled work and payment back to his own company, The Mihm Company, LLC. Of 116 invoices reviewed from 2015–2023, only 16 were prepared by Kiess Electric’s owner, totaling $26,471.17. The other 100 invoices, valued at $267,412.99, were tied to Mihm, effectively bypassing the township’s nepotism policy.
At the end of Tuesday’s proceedings, because Mihm agreed to full restitution, ownership of the returned mower reverted back to his company. Mihm was remanded into custody and taken to the Adams County Jail.

