Shady dealings of a friend?

My friend (28) runs a non-profit company in addition to going to dental school... so she has to do a lot of fundraising to do since there are no other sources of money. The company has 20 people in it and it is community service based. She found a fundraiser where you fill out credit card forms and you get $5 for every one completely filled out. She gave 10 to all 20 people in her group (200 total) and about 15 came back with no SS #...so she made them up using the color ink they used and tried to mimic their handwriting. I caught her in the act when I came home from work. The ones that weren't signed, she signed for them as well. Could she get in trouble for this? She is my friend. I don't want her to get in trouble but she was already given all the cash. Please help!