..the helicopter hovers at around 50 to 100 feet above a lake and they have to jump out, I really do not see the point, why not use a swimming pool...
It must be safer to drop them into the sea. Just imagine how bruised a child would be if they were dropped from that height over a swimming pool and missed. The concrete surround could really hurt a child falling 100' onto their head!
Also, it would be difficult to fit a boat as well as children into any normal size swimming pool.