Churches and Finances: Tax Exempt Status and Internal Audit Procedures

In general, charitable contributions that are provided to a nonprofit organization can only be deducted by a taxpayer if the organization has filed for tax-exempt status. IRC §501(c)(3) states “Exemption application not filed. Donors may not deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so.” This stipulation does not apply to the church organization because a church organization is not required to file for tax-exempt status. Therefore, a taxpayer may claim the deduction, even if the church organization has not filed for tax-exempt status.

Sometimes a church is advised to file for tax-exempt status to assure taxpayers that their contributions are deductible. This application is made on IRS Form 1023 Application for Recognition of Exemption under IRC §501(c)(3). Benefits of exempt status include public recognition of tax-exempt status, exemption from certain state taxes, assurance to donors of deductibility of contributions, exemption from federal excise taxes, and nonprofit mailing privileges. It is not clear that this is good advice.

In addition to complying with GAAP, the church should have an adequate system of internal controls in place to assure 1) that assets are safeguarded, 2) that financial statements are reliable and 3) that management policies are followed effectively and efficiently. It is often the nature of church members to hold a certain level of trust for fellow members, including those members placed into a position of financial management. Even so, it is necessary to employ internal audit procedures in the church organization. Audit procedures help to assure the people that make contributions to the church that the funds are handled responsibly. Audit procedures also protect those people in contact with the funds against possible accusations of inappropriate handling. These internal procedures do not need to be complicated but should be followed and enforced.

Items that can be evaluated in an internal audit are not only related to financial performance. Nonfinancial operations, such as attendance rates can also be evaluated, along with policies established by the church government and laws.

A church accounting system should have a minimum of three positions including 1) a controller, 2) a financial secretary and 3) a finance-budget committee. The qualifications of these positions are important.

A knowledgeable person with proven accounting ability should be chosen to hold the position of controller. If the controller’s normal accounting profession involves normal business reporting and planning, this person should be able to remove themselves from the regular reporting and planning techniques and be able to focus on the interests of the church organization.

The financial secretary is often in charge of maintaining accounting records and may also prepare checks for signature. It is good policy to require the signature on the check to be a different person than the person preparing the check. Often, two signatures are required for checks exceeding a predetermined amount according to church policy.

The persons selected for the finance-budget committee should also be knowledgeable of accounting and financial management. It is common for churches to select committee members based on their popularity or position in the church, and not because of their ability to contribute to financial matters. Therefore, the church should be careful in its selection of people who will be involved in the financial administration of the organization.

Often, one of the functions of the finance-budget committee is to establish an audit committee. This audit committee may be charged to reconcile, or review the reconciliation, of the church bank account and they may also be charged to examine contribution records to confirm that they agree with actual contributions.

The audit committee should be encouraged to conduct a periodic internal audit of the church. Loudell Ellis records a number of objectives of a church audit:

  • To determine that adequate internal control procedures exist and that such procedures are being followed.
  • To determine that all donations to the church were deposited and recorded correctly.
  • To determine that securities were safeguarded and that related revenue was collected and recorded.
  • To determine that disbursements were properly authorized (i.e. that the budget was followed or that changes were approved) and that authorized members approved payment of invoices.
  • To determine that payments to vendors at year-end were not delayed because of overspending the budget.
  • To determine that records were maintained on plant and equipment items and that adequate insurance was obtained.
  • To determine compliance with federal and state regulations, including properly and timely paid employment taxes and income taxes, if applicable.
  • To recommend improved procedures and practices.
  • The audit committee should assess whether the financial goals of the church were met regarding whether expenses were met, whether debt was managed properly and whether funds were used as the contributor intended.

EXTERNAL AUDITS

Many churches prepare their financial statements internally rather than have them prepared and reviewed by a Certified Public Accountant (CPA). For larger churches, this approach may introduce problems in dealing with organizations outside of the church. For instance, if a church with insufficient collateral were to apply to a banking institution for a loan, that banking institution may require audited financial statements, among a number of other reports. Audited statements may also be desirable as verification of internal audit procedures or as an additional assurance to the members and stakeholders that financial statements are accurate. For these reasons, a church may voluntarily undergo external audits conducted by a CPA.

While it is true that the church organization is exempt from taxes and need not file Form 990 with the IRS under IRC§501(a), the IRS may, under certain circumstances, require an audit. Religious organizations exempt from taxes are expected to report and pay taxes on unrelated business income exceeding $1000 using Form 990-T, Exempt Organization Business Income Tax Return. IRC§7611 outlines restrictions on church tax inquiries and examinations.

The IRS has very specific guidelines and restrictions regarding its ability to examine church records and activities. The first step for the IRS is to conduct an inquiry of the church. IRC §7611 dictates that the IRS may submit for a church tax inquiry if there is a reasonable belief that 1) the organization may not be exempt, by reason of its status as a church or 2) it is carrying on an unrelated trade or business or otherwise engaged in activities subject to taxation. A notice of inquiry must be sent to the church in advance and is required to contain an explanation of the concerns that gave rise to an inquiry and the general subject matter of an inquiry. Also included in the notice are any applicable administrative and constitutional provisions regarding the inquiry, including the right to a conference with the IRS before any examination of church records.

Once these inquiry requirements have been met, an examination can then be arranged. This examination of church records may only be to the extent necessary to determine the liability for, and the amount of, any tax imposed. This examination may also only be to the extent necessary to determine whether an organization claiming to be a church, is a church for any period.

At least fifteen days prior to the examination, a notice is provided to the church and to the regional IRS counsel. This provides reasonable time for the church to participate in a conference, but only if the church requests a conference before the examination. This notice of examination must contain 1) a copy of the church tax inquiry notice, 2) a description of the church records and activities that are to be examined, 3) an offer to have a conference to discuss concerns relating to the examination and an attempt to resolve these concerns, and 4) a copy of all documents collected and prepared by the IRS for use in the examination (this disclosure is required by the Freedom of Information Act (5 U.S.C.552).

Once the examination of church records has started, the IRS examiner may examine any church records or religious activities which were not specified in the examination notice, as long as there is a reasonable belief that 1) the organization may not be exempt, by reason of its status as a church or 2) it is carrying on an unrelated trade or business or otherwise engaged in activities subject to taxation.

An example of the application of IRC §7611 can be observed in a dispute between the IRS and a church organization. In 1989, the IRS went to court regarding a dispute with the Church of Scientology Flag Service Org, Inc. and its secretary and directors. The church claimed that a number of violations occurred regarding the involvement of the IRS and its examination of the church. The church claimed that the inquiry notice did not adequately explain the subject matter or the concerns of the inquiry. The church also claimed that there was not sufficient evidence to question the exempt status of the church. The court found that the IRS did in fact comply with IRC §7611 by stating in the inquiry notice that the tax-exempt status was questionable due to the church’s “substantially commercial purpose”. The inquiry letter also stated that the church’s agreements regarding trademarks, patents, copyrights, and trade names would lead to operations of the church that are not consistent with the tax-exempt status it claimed.

The church also contended that the reasonableness of the claim that the church’s tax-exempt status was not valid. The court stated that IRS was required to comply with the notice requirement, which it did, and that the church has no ground to challenge the belief of the IRS regarding the reasonableness of the claim.

The church claimed that the IRS’ participation in the conference held before the examination was not for the purpose of settling their concerns, but was merely “going through the motions” to comply with the code. The court stated that whether or not those claims are true, the IRS code does not require that the conference hold any good faith or sincerity. The code only states that a conference must be held, and no further laws regarding the content of the conference are in place.

The only claims of the church that were referred to the United States Magistrate was a claim regarding whether or not the items requested by the IRS are necessary for the determination of the church’s tax-exempt status, and a claim regarding the allowance of discovery by the church to provide whether the IRS was acting in bad faith.

Conclusions

Religious organizations are an interesting segment of the not-for-profit sector. The concept of “separation for church and state” interpreted from the United States Constitution means that certain exceptions must be made for religious organizations regarding financial reporting. Even so, religious organizations should comply with GAAP in order to assure that assets are safeguarded, that financial statements are reliable, and to make sure that management policies are followed.

The use of internal controls in a church is important. While a high level of trust exists between the church members and those in the position of financial management, audit controls are needed to assure the membership that funds are handled responsibly. Audit procedures also protect those in positions of financial management against possible accusations of improper handling. It is also recommended that large churches have a periodic external audit conducted by a CPA.

Are There Health Benefits to Drinking Alcohol?

All through the ten thousand or so years that people have been drinking matured refreshments, they have likewise been contending about their benefits and bad marks. The discussion actually stews today, with an enthusiastic to and fro about whether liquor is beneficial or awful for you.

The dynamic fixing in mixed refreshments, a basic atom called ethanol, influences the body from numerous points of view. It straightforwardly impacts the stomach, mind, heart, gallbladder, and liver. It influences levels of lipids (cholesterol and fatty oils) and insulin in the blood, just as aggravation and coagulation. It likewise modifies temperament, fixation, and coordination.

Free utilization of the expressions “moderate” and “a beverage” has filled a portion of the continuous discussion about liquor’s effect on wellbeing. In certain examinations, the expression “moderate drinking” alludes to under one beverage for every day, while in others it implies three to four beverages for each day. Precisely what establishes “a beverage” is likewise genuinely liquid. Truth be told, even among liquor scientists, there’s no all around acknowledged standard beverage definition.

In the U.S., one beverage is typically viewed as twelve ounces of brew, five ounces of wine, or one and half ounces of spirits (hard alcohol, for example, gin or bourbon). Each conveys around twelve to forteen grams of liquor.

The meaning of moderate drinking is something of a difficult exercise. Moderate drinking sits at where the medical advantages of liquor obviously exceed the dangers.

The most recent agreement puts this point at close to one to two beverages per day for men, and close to one beverage daily for ladies. This is the definition utilized by the U.S. Branch of Agriculture and the Dietary Guidelines for Americans 2015-2020, and is generally utilized in the United States.

In excess of one hundred forthcoming examinations show an opposite relationship between light to direct drinking and danger of coronary episode, ischemic (clump caused) stroke, fringe vascular sickness, unexpected heart demise, and passing from every cardiovascular reason. The impact is genuinely steady, relating to a twenty to forty percent decrease in danger.

The association between moderate drinking and lower danger of cardiovascular infection has been seen in people. It applies to individuals who do not have coronary illness, and furthermore to those at high danger for having a respiratory failure or stroke or dying of cardiovascular infection, incorporating those with type two diabetes, hypertension, and existing cardiovascular sickness.

The possibility that moderate drinking secures against cardiovascular sickness bodes well naturally and deductively. Moderate measures of liquor raise levels of high-thickness lipoprotein (HDL, or “great” cholesterol), and higher HDL levels are related with more prominent insurance against coronary illness. Moderate liquor utilization has likewise been connected with useful changes going from better affectability to insulin to upgrades in variables that impact blood coagulating- for example, tissue type plasminogen activator, fibrinogen, thickening element VII, and von Willebrand factor. Such changes will in general forestall the arrangement of little blood clusters that can obstruct veins in the heart, neck, and cerebrum, a definitive reason for some respiratory failures and the most well-known sort of stroke.

The advantages of moderate drinking are not restricted to the heart. In the Nurses’ Health Study, the Health Professionals Follow-up Study, and different investigations, gallstones and type two diabetes were less inclined to happen in moderate consumers than in non-consumers. The accentuation here, as somewhere else, is on moderate drinking.

In a meta-investigation of fifteen unique imminent accomplice contemplates that followed 369,862 members for a normal of twelve years, a thirty percent diminished danger of type two diabetes was found with moderate drinking (0.5-4 beverages every day), except no defensive impact was found in those drinking either less or more than that sum.

The social and mental advantages of liquor can not be overlooked. A beverage before a dinner can improve assimilation or offer a calming relief toward the finish of a distressing day; an intermittent beverage with companions can be a social tonic. These physical and social impacts may likewise add to wellbeing and prosperity.

For further information on your favorite spirits, please go to ooltewahdiscountliquor.com or call (423) 238-9177.

B and B Thermal Insulation

In this day and age of expanding energy concerns, the requirement for proficiently overseeing offices is increasingly applicable. Appropriately protecting mechanical frameworks decreases energy costs, guarantees offices have fresher air, better sound control, as well as improved temperature quality. All the more explicitly, mechanical insulation protection provides improved wellbeing, adequacy and feel to workplaces. Legitimate mechanical insulation protection likewise boosts the rate of profitability in modern offices by improving energy proficiency, upgrading the nature of workplaces, and decreasing general costs.

While progressives and natural advisors push costly and refined mechanical machines, not many of these choices contrast with the general increase of appropriately protecting an industry’s mechanical frameworks through mechanical insulation. When done effectively, mechanical insulation protection limits energy costs, augments quantifiable profit, upgrades framework execution, lessens outflows, reinforces faculty wellbeing, and restrains clamor move.

Once introduced, mechanical insulation protection provides ceaseless reserve funds and other undetectable yet fundamental advantages. Simply put, once in a while the least demanding arrangement is the best one.

For more data about modern and mechanical protection frameworks, it would be ideal if you contact B and B Thermal Insulation at 423-622-5623 or discover them online at bbthermalinsulation.com.

Treat at Mountain Oaks Manor

Planning the Halloween party this year fell under my parameter of responsibilities. I went a little out of the box and decided on a costumed tea party at Mountain Oaks Manor. Our team, plus my daughter, all put on Halloween costumes and had a lovely high tea. Just what we needed, to get out of the office, relieve stress, be silly, and fancy at the same time!

We each ordered a pot of tea and scones for the table. The lemon curd that accompanied the scones had a delicious and tart taste with fresh cream whipped to perfection. Each pot of tea came out steaming hot in beautifully unique teapots, with sugar cubes and cream. Precisely what I had always imagined a tea party would be — elegant, intimate, and relaxing. Sitting with the Queen, a blue alien, and a pirate clown was different but perfect!

We talked about travel, work, and of course, the Queen while sipping our tea waiting for our entrees. Our plates came with beautiful and fresh food. Our group ate every bite of every dish and still ordered desserts! We had a proper time with a proper three-course meal, and we all felt like royalty.

Mountain Oaks Manor is the perfect place for an office team to get together and treat themselves. I have recommended checking out their website to everyone I know, and I have already had a second lovely lunch there! Now that the Christmas decorations are out, the Manor has a whole new magic to it! If you are looking for a spacious, quaint place to have an office party, tea with the ladies, or an intimate lunch, Mountain Oaks Manor is the perfect place!

Check out their menu and see pictures of the tea rooms and wedding venue at mountainoaksmanor.com

Art, Food, and Symbolism within Portofino’s

Excellent food takes time. Deep within the walls of Portofino’s Italian and Greek restaurant exists a beautiful painting by Sandra Babb that embodies this very saying. Juxtapositioning age with quality, the very nature of European Cuisine is embodied within this painting.

This painting consists of an older man with a glass of wine on the table. The glass of wine symbolizes how quality takes time. Similarly, fruit turns into wine after the passage of time. In this same vein, really good Italian and Greek food takes time-the gyros simmering in the kitchen, the fragrant Alfredo sauce being stirred. Thousands of years of civilization go into every dish. There is no substitute for such a high level of quality.

The painting also depicts the older gentleman holding a bazouki, or Greek musical instrument. This representation expresses how an older person can better express the changes of music over time. In essence, the old and new are being compared as well as contrasted within the painting. Like artwork, food can also be considered an artform, and the chef expressing his experience through food needs time to learn, express, and develop his skills.

The painting also includes crosses on the floor. These crosses arguably represent the crucifiction of Christ and his ultimate resurrection. The crosses represent the rebirth of the arts following their decay by economic downturns as well as COVID-19. The painting also represents the celebration of food and culture in Chattanooga, following these challenging times. Like a phoenix, good food flourishes even from the ashes. Following this same line of thinking, a yellow patch on the table represents the light and hope of a better, more promising future.

As a final touch, the painting also encompasses money at the end of the bazouki. Basically, the money represents tips from clients. Symbolically, the money represents survival of and through the arts, even in times of adversity. Despite the hardships and challenges currently facing society, music will still play and enjoyment can still be found. One just has to look for it.

In essence, this painting represents a post-economic downturn, post Covid-19 artistic manifestation. It signifies how beauty, art and good food can emerge as a confluence, even after drastic economic downturns and a world-wide pandemic. To see this painting for yourself and to perhaps formulate your own artististic interpretation, please go to 6407 Ringgold Rd, in East Ridge, TN. When there, allow your taste buds to experience the food while your mind understands the painting. The two together will create quite the experience.

Interlock Devices, One’s Driver’s License, and the State

Different states have varying DUI processes.  Depending on the severity of the offense, offenders may have a different set of requirements than an offender with a similar conviction in a different state. Depending on a particular state, the process one must go through following a drunk driving (DUI) conviction varies. In some cases, an offender may be required to install an ignition interlock device. “An ignition interlock device or breath alcohol ignition interlock device is a breathalyzer for an individual’s vehicle. It requires the driver to blow into a mouthpiece on the device before starting or continuing to operate the vehicle.” (1)
In order to discover what is required of an offender in a particular state, it is essential to look at a particular state’s laws.  DUI laws vary according to state, county and city. In order to find out if an ignition interlock device is required, an offender receives a court order or letter containing final offense information.  This will also contain assigned requirements specifying if an ignition interlock device is required.  Interlock devices are often required to fulfill these requirements in the case of a suspended or restricted license after a DUI offense.

An offender’s monitoring authority and/or DUI attorney will also be able to help in understanding the time period and exact steps one must complete in order to regain a driver’s license.

Some states may require various paperwork in order to purchase an ignition interlock device. Paperwork may include a court order, vehicle information and/or monitoring authority involvement.

For further information about interlock devices, please go to theradioclinic.com or call 423-894-0994.

  1. https://en.wikipedia.org/wiki/Ignition_interlock_device

CFO Services by Gentry CPA

An organization’s Chief Financial Officer (CFO) plays an essential part in an organization’s overall long-term success. Regardless of a business’s size, a CFO oversees audit preparation, accounting, reporting and other financial-related business tasks. Should owners use an outsourced CFO or hire an in-house CFO?

To assist in illustrating the pros and cons of both options, let us analyze Company Alpha, who hired a full-time, in-house CFO, and Company Beta, who hired a part-time, outsourced CFO.

Benefits of An Outsourced CFO:

  1. Monetary SavingsCompany Alpha decided to hire an in-house CFO. In doing so, they failed to anticipate paying benefits and taxes in addition to the CFO’s salary.In contrast, Company Beta chose to outsource their CFO. In doing so, they bypassed having to pay benefits and taxe. Additionally, they only have to pay the outsourced CFO when she actually works.
  2. Time SavingsCompany Alpha’s full-time CFO often spends time participating in tasks that do not directly relate to the financial goals of the business. This can be problematic if the CFO is not able to focus exclusively on the financial tasks at hand.Company Beta, however, relies on their outsourced CFO to handle only their financial data. Furthermore, since this CFO is not in the office at all times, the risk of being pulled into other tasks and projects is greatly minimized.
  3. Reduced Fraud Risk, Better Internal ControlsCompany Alpha’s team works together on projects, and assists one another other as needed. Such collaboration, however, can also lead to the free flow of information regarding passwords and data. While arguably positive, this can also lead to unauthorized employees having access to confidential financial data.With an outsourced CFO, Company Beta does not suffer from such financial breaches of privacy. Their CFO is able to delegate access as needed, reducing the possibility of fraud and increasing the security of data.
  4. Large Projects AssistanceIf Company Alpha ultimately undergoes a merger that requires the analysis of a significant amount of financial data, an in-house CFO might not have the proper experience in handling such a gargantuan project. In contrast, if Company Beta decides to embark on such an enterprise, they are arguably much better prepared. This is because their outsourced CFO has a plethora of knowledge based on their broad financial experiences.
  5. Varied points of view. Company Apha’s CFO is entrenched in a business’s day to day operations. This can make seeing a company’s larger financial picture challenging. In contrast, company Beta’s outsourced CFO inherently has an external point of view, independent of the company’s day to day operations. As a result, she will consistently have objective opinions as well as viewpoints, keeping the best interests of Company Beta consistently at the forefront.

For further information regarding the benefits of outsourcing CFO Services, please contact Gentry CPA at 423-648-6240 or find them online at GentryCPA.com.

Dr. Jonathan Miller

Ooltewah/Collegedale Chamber Business of the Month

Jonathan Miller, MD, is a Board-Certified Dermatologist and he is a fellowship trained Mohs micrographic and reconstructive surgeon. He finished his Mohs Fellowship in July of 2020. Dr. Miller did his dermatology residency at the Mayo Clinic in Rochester, MN. Dr. Miller is a native of Ooltewah and a graduate of Southern Adventist University. In August, he opened his first solo dermatology practice in Ooltewah called Uderm.

At Uderm, patients are able to make their appointments and access their paperwork online! This allows new, and current patients to spend less time in waiting rooms. Patients are welcomed to call and make appointments over the phone and fill out their paperwork in person if they prefer.

Dr. Miller offers both general dermatology and Mohs Surgery services. Mohs Surgery is a sophisticated skin cancer removal process in which the surgeon also functions as the pathologist in analyzing the margins under a microscope. This process ensures the highest cure rates and least amount of scarring. Dr. Miller also uses Mohs surgery for melanoma using an advanced technique called immunostaining. This is a process that uses antibodies to target the melanoma tumor cells and make them easily visible under the microscope, ensuring complete removal while conserving the most normal skin possible.

Dr. Miller also offers aesthetic services which include laser skin resurfacing, laser hair removal, laser vein removal, laser tattoo removal, radiofrequency micro-needling and botox cosmetic. They take an individualized approach to their patients in helping them restore and maintain a healthy, vibrant appearance.

Dr. Miller saw a need in Ooltewah for a board-certified dermatologist trained in the Mohs technique. His goal is to become the go-to-place for high quality dermatology and skin cancer care. He loves the field of dermatology and loves his community. His goal is to offer the community the highest care possible. He wants to be of service here in the community and to meet the needs of Ooltewah, a fast growing community.

At Uderm, Dr. Miller also offers the highest quality skin care products. Brands offered include Elta MD Skincare, SkinMedica, Revision Skincare and VaniCream.

To schedule an appointment at Uderm, please go to Uderm.com or call 423-206-2777.

Artwork Within the Front Parlor

Sonya Guffey fondly recalls the moment that the limited edition portrait of Scarlett O’Hara and Rhett Butler came to grace the front parlor of Mountain Oaks Manor in Ooltewah, TN.  She remembers a woman barreling through the front door and exclaiming that she intended to give it to the manor as a gift.  When Ms. Guffey replied, “Wait a minute.  Are you sure you want to give this to me?”  the lady replied, “This was a gift from my ex-mother in law.  I am moving away.  Either you take it or I am putting this in your garbage!”

Sonya hung the delicate portrait and upon further inspection, noticed something behind the framed picture. Tucked behind Scarlett and Rhett lay a beautiful lithograph of Scarlett’s lover Ashley Wilkes. Guffey could see the lithograph’s original intention as a playbill from many years ago.

 

Both of these pictures represent a great deal of symbology. The pillar behind Scarlett and Rhett is a symbol of their combined strength. Scarlett herself, brightly dressed in red, is a symbol of love and passion, in the face of Northern as well as male aggression. The bow tie and suit worn by Ashley represent the properness of this character as well as his adherence to tradition. The lace represents the delicateness that remains in the face of adversity, both personal and political. In a broader sense, it refers to Ashley’s unwillingness to leave his betrothed for his love. Today, Ashley Wilkes and Scarlett O’Hara, together, rightfully grace the parlor’s eastern wall.

 

 

 

Guffey found an equally elegant portrait of Rhett Butler, alone, at a local antique mall. Just like the amazing gifted portraits, this one also held true symbolism in the print. The tones chosen represent serenity, stability, inspiration, and wisdom-all characteristics Rhett’s character exhibited.

The pictures within the Mountain Oaks Manor display stories, symbology, and beauty.  The fact that Mountain Oaks Manor is the holder of them all is a testimony to not only the time period that inspired them but also the modern circumstances that resulted in their existence within the Mountain Oaks Manor.

Mountain Oaks Manor is open for tea, weddings, corporate parties, and other events.  Contact Sonya Guffey today to reserve a space for your special event.  Upon arrival, feel free to browse the artwork that exists throughout the manor and feel free to ask any questions.

How Do We Keep Our Children Safe Around Swimming Pools?

April 10th, 2016 is a day that many residents of Ft. Oglethorpe, GA are unlikely to forget. It is the day that two year old Noah Reyna drowned in an apartment pool while his parents slept nearby.

The frantic 911 call hit the papers soon after with the caller stating, “Please, can you get someone out here to the Oglethorpe Ridge Apartments right now? There’s a toddler in a pool, and we think he might have drowned.” (1)

Shortly thereafter, the distressed caller exclaimed that the baby had indeed drowned. The city of Ft. Oglethorpe subsequently charged the parents with second degree murder. (1)

Detective John Lanham with the Ft. Oglethorpe police department stated that the toddler’s death could have been prevented.

“At two years old, you don’t have the mindset to really know right from wrong, just that you want to play in the water.”

Cases such as this beg the question of what steps people should take to assure that their children or the children of others are safe around pool areas.

Bob McLaughlin of Chattanooga Pool and Patio, Inc. in East Ridge, TN states that in the state of Tennessee, all pool builders are required to install a swimming pool alarm on in-ground swimming pools, newly installed. (2) These are devices that sit on the pool deck and detect intruders through a battery powered horn. (3) Therefore, if a child or animal falls into the water, the alarm will sound, alerting parents or other people in the vicinity of detected motion in the water.

McLaughlin also indicated that Tennessee State Law requires that swimming pools have a fence around them with a minimum of 4’ tall and no spaces more than 6” apart, with self-latching and self-locking gates. He also stated that it is important during the offseason to have covers on empty pools, in order to prevent any accidents.

Spending time by the pool is meant to be a joyous, leisurely activity for families as well as a source of exercise and therapy for others.

If you are thinking about getting a pool for you or your family, please reach out to Bob McLaughlin at Chattanooga Pool and Patio, Inc. in East Ridge, TN for further details on how to keep you and your children safe around the pool and to make it an asset rather than a liability.

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