Something you had that was stolen

Is it stolen if you forgot it, then someone said then found it but refused to turn it in? I think so. Especially if that something was a purple my little pony wallet with only twelve american dollars in it. I was skiing on Mount Baker when I dropped my wallet from the chair lift. I was probably around 11 years old. I am guessing now because it was a my little pony wallet. Maybe I was 8 or 9. Or 12. It is hard to say looking back. I just remember the intense sadness of finding out it had been recovered, reported but not returned. The worst kind of theft. Maybe.