Fifty-five-year-old Lorraine Sterk had access to 89-year-old Maud Krenz's bank accounts with permission to pay her bills, according to charging documents filed last week.
Lynden Police Detective Lee Beld says Sterk transferred the victim's money into her own bank accounts, and spent it at local casinos.
He says Sterk was a long time friend of Krenz.
The victim contacted police in July.
Charging documents show that between January 2009 and March 2011, more than $180,000 was taken from the victim's bank account.
More than $150,000 of that was deposited into Sterk's accounts, and she spent more than $177,000 at local casinos during that time.