A Cautionary Tale: What Happened and Why?
In November 2024, Kaitlyn Fisher, a 31-year-old former administrative executive assistant for The Presbytery of Kendall in Idaho Falls, Idaho, was sentenced to three to ten years in prison for embezzling over $330,000. The embezzlement, which took place over two years, devastated the church organization and underscored glaring vulnerabilities in its financial oversight.
Fisher initially faced 15 felony charges, including grand theft, tax evasion, perjury, and computer fraud. However, a plea agreement reduced the charges to grand theft, tax evasion, and perjury. Fisher’s defense claimed that the stolen funds were used to cover urgent family medical expenses and other financial hardships, such as her husband’s job loss and lack of insurance. Approximately $100,000 went toward legitimate medical bills, according to her attorney.
Her scheme unraveled when financial discrepancies surfaced during a routine review. Investigators discovered unauthorized transactions linked to Fisher, which eventually led to criminal charges. The absence of effective internal controls allowed her to exploit the system unchecked for an extended period.
Key Lessons for Churches: How to Safeguard Against Embezzlement
Implement Dual Controls on Church Finances
To safeguard against embezzlement, churches should implement dual controls on their finances. This strategy requires two or more individuals to authorize and manage financial transactions, such as signing checks, accessing financial accounts, or approving payroll. Dual controls create a robust system of checks and balances, significantly reducing the risk of fraud by ensuring that no single person has unrestricted access to financial resources. This approach fosters accountability and transparency within the church’s financial operations.
To put this into practice, churches should assign two unrelated individuals to oversee financial accounts, ensuring impartial oversight. It is also beneficial to regularly rotate financial duties among staff or volunteers to prevent familiarity-based fraud and limit opportunities for exploitation. Additionally, all significant expenses should be pre-approved by a financial committee, adding another layer of scrutiny and collective decision-making to the process. These measures collectively help protect church resources and maintain the trust of the congregation.
Conduct Regular Financial Audits
Conducting annual or biannual financial audits by a third-party professional is an essential strategy for churches to detect financial anomalies and reinforce transparency. These audits provide an independent review of financial operations, helping to identify discrepancies or suspicious activity before they develop into significant issues. By relying on an objective external perspective, churches can ensure accountability and uphold their financial integrity.
To implement this strategy, churches should allocate a budget for independent audits on an annual basis. It is important to select auditors with expertise in nonprofit financial management, as they understand the unique financial challenges and regulations that religious organizations face. Additionally, churches should share the findings of these audits with their congregation to build trust and demonstrate a commitment to transparency. These steps not only safeguard the church’s resources but also reinforce the confidence of members in the organization’s stewardship.
Enforce Rigorous Background Checks
Conducting comprehensive background checks on all staff and volunteers who handle finances is a crucial mitigation strategy for preventing embezzlement in churches. These checks are designed to identify potential red flags, such as past financial misconduct or criminal history, before placing individuals in positions of trust and responsibility. By proactively vetting individuals, churches can significantly reduce the risk of financial exploitation and maintain a culture of accountability.
To implement this approach, churches should develop a policy that mandates background checks for all new hires and includes recurring checks every few years for existing staff. Partnering with a professional vetting service ensures a thorough and reliable process, reducing the chance of oversights. Additionally, it’s important to communicate this policy openly with staff and volunteers, emphasizing that it is a standard practice to protect the integrity of the organization. These measures collectively foster a culture of integrity and safeguard the church’s financial operations.
Establish Clear Financial Policies and Training
Establishing clear financial policies and providing ongoing training for staff and volunteers is a vital strategy to protect churches from financial mismanagement or fraud. Detailed written policies on financial management set clear expectations and provide standardized procedures for handling finances, significantly reducing the likelihood of errors or misuse stemming from ignorance or miscommunication. Combined with regular training, this approach ensures everyone involved in financial operations is equipped with the knowledge to follow best practices.
To implement this strategy, churches should draft a comprehensive financial management handbook. This document should include clear guidelines on key topics such as cash handling, expense approvals, and reimbursement protocols. It is also crucial to conduct annual training sessions for staff and volunteers to reinforce these policies and keep everyone updated on best practices. During training, using real-world examples, such as the Kaitlyn Fisher case, can be highly effective in illustrating the consequences of inadequate financial oversight and the importance of vigilance. These steps not only reduce risks but also foster a culture of responsibility and accountability within the church.
How do we take this forward?
The embezzlement at The Presbytery of Kendall serves as a powerful reminder that trust alone is not a financial control. Churches, as stewards of their congregations’ faith and resources, must prioritize robust financial safeguards to prevent such violations. By implementing dual controls, regular audits, background checks, and clear financial policies, religious organizations can significantly reduce their risk and uphold the trust placed in them by their members. The lessons learned from this case are not just financial they are spiritual, underscoring the moral obligation to protect the integrity of the church’s mission.
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Simon Osamoh serves as the editor of Security Connections and is nationally recognized for his work in safeguarding houses of worship. He began his career in England, spending 14 years as a detective specializing in serious and organized crime before leading Counter Terrorism at the Mall of America in Minnesota. Simon founded Kingswood Security Consulting and the Worship Security Academy, providing security solutions to houses of worship and nonprofits. He is the author of two Amazon bestselling books and the host of the Church Security Accelerator Podcast. For submissions or topic ideas, reach out to Simon at sosamoh@worshipfacility.com
