Scientology's secular fronts: aggregate summaries

Home > Scientology fronts: financials

When looking at the big picture regarding the finances of Scientology's secular fronts, I develop a feeling that there are oddities which are possibly worth investigating.

Here is a single example of what I mean: from 2003 to 2005, Narconon International reports that there was an increase of about 9% in the aggregate number of drug users graduating on its rehabilitation program (2003: 1375, 2005: 1500). However, the aggregate program revenue of all Narconon centers (for which we have data) grew at a rate of close to 75%. Similarly, aggregate program expenses also grew around 75%. There are other such oddities throughout Scientology's secular fronts, like sudden peak in a particular expenditure item which doesn't exists in previous or subsequent years.

As a future project, I plan to collect and document these oddities as time permit.

Figures for 2007 are being currently gathered (990 filings become available over the next months.) Also, I am still waiting for a few missing 2006 990 filings. Number of employees was taken as reported from line 90b of the Form 990 filings.

All
	2007	2006	2005	2004	2003	2002	2001	2000	1999	1998
Number of entities	5	54	58	54	54	47	38	35	26	8
Number of employees	43	1,122	941	909	1,010	837	729	649	468	145

Contributions	331,377	11,341,393	13,615,170	10,200,488	22,468,422	9,734,111	18,194,400	21,729,577	7,125,802	8,274,856
Program revenue	5,536,010	79,582,356	72,918,129	57,753,472	48,001,707	40,588,681	31,730,084	27,126,758	21,179,056	4,852,441
Total revenue	6,119,786	94,142,371	89,053,894	70,160,389	73,099,707	52,571,141	51,094,701	50,656,410	29,543,334	13,838,267

Grants	943,329	2,011,410	3,139,733	2,494,457	30,684,113	1,169,002	1,465,399	3,139,148	739,944	346,695
Program expenses	4,298,989	71,513,781	62,040,881	50,710,064	45,136,539	38,107,993	31,595,794	28,018,321	21,983,276	8,628,138
Management expenses	343,877	10,710,689	9,547,358	9,107,888	8,230,424	6,108,901	4,795,796	4,052,985	3,994,447	1,853,722
Fundraising expenses	29,606	1,457,670	1,708,141	1,367,847	1,436,235	1,014,276	1,243,313	806,955	853,688	833,161
Total expenses	5,615,801	90,770,206	82,248,395	66,501,792	87,348,024	48,111,058	40,229,659	37,018,803	28,077,814	12,159,853

Net excess (deficit)	503,984	3,372,162	6,805,499	3,658,597	-14,248,317	4,562,144	10,877,263	13,635,609	1,471,675	1,678,414
Other changes in net assets	-248,324	-495,192	581,301	-685,841	381,877	-540,214	-138,945	-103,539	-284,052	-4
Total net excess (deficit)	255,660	2,876,970	7,386,800	2,972,756	-13,866,440	4,021,930	10,738,318	13,532,070	1,187,623	1,678,410
Total net assets	12,836,916	43,488,559	43,106,616	35,647,497	34,128,153	48,084,137	42,827,685	32,577,106	15,245,851	5,764,808

Association for Better Living and Education (ABLE) Association for Better Living and Education International
	2007	2006	2005	2004	2003	2002	2001	2000	1999	1998
Number of employees		33	62	70	57	57	54	49		34

Contributions		681,639	1,238,070	1,092,424	12,110,103	2,861,315	8,810,915	7,627,893		1,039,906
Program revenue		2,483,065	2,272,533	1,849,464	1,579,503	1,237,968	1,050,782	908,953		741,536
Total revenue		3,689,976	3,939,194	3,281,698	14,202,502	5,037,297	10,159,708	8,760,036		1,859,483

Grants		100,342	181,956	248,130	26,137,550	130,841	202,356	24,898		149,134
Program expenses		2,118,113	2,233,111	2,029,107	2,988,706	2,228,250	1,663,262	1,431,139		826,051
Management expenses		388,189	397,376	413,600	361,670	377,461	390,257	400,305		282,148
Fundraising expenses		32,422	51,162	35,767	41,747	37,389	73,890	76,393		140,564
Total expenses		2,639,066	2,907,990	2,726,604	29,529,673	2,773,941	2,329,765	1,932,735		1,397,897

Net excess (deficit)		1,050,910	1,031,204	555,094	-15,327,171	2,263,356	7,829,943	6,827,301		461,586
Other changes in net assets				21	21		21
Total net excess (deficit)		1,050,910	1,031,204	555,115	-15,327,150	2,263,356	7,829,964	6,827,301		461,586
Total net assets		7,949,201	6,898,291	5,863,531	5,308,416	20,635,566	18,372,210	10,542,246		2,601,284

Narconon Friends of Narconon, International • Narconon Drug Prevention and Education, Inc. • Narconon Eastern United States • Narconon Florida, Inc. • Narconon Gulf Coast, Inc. • Narconon Idaho, Inc. • Narconon Inc. • Narconon International • Narconon Northern California • Narconon Southern California • Narconon Stone Hawk (also, Freedom Center of Albion) • Narconon Western United States • Narconon of Georgia, Inc. • Narconon of Oklahoma, Inc. (also, Narconon Arrowhead) • Narconon of the South, Inc.
	2007	2006	2005	2004	2003	2002	2001	2000	1999	1998
Number of entities		12	13	12	14	9	9	6	4	1
Number of employees		535	362	297	321	234	161	64	74	50

Contributions		1,635,733	994,178	882,677	956,322	840,335	1,685,217	2,237,092	1,055,262	1,396,628
Program revenue		48,233,090	43,319,677	30,043,423	23,416,155	17,575,159	12,440,559	7,976,806	5,186,883	2,581,757
Total revenue		50,557,153	44,910,636	31,489,517	24,720,057	18,657,279	14,091,053	10,358,541	6,304,582	4,014,763

Grants		481,589	903,974	469,638	248,514	253,370	287,835	2,048,602	164,950	186,115
Program expenses		35,930,901	30,109,651	21,326,926	16,745,050	12,366,784	9,141,196	6,060,468	4,301,946	2,254,426
Management expenses		6,575,341	5,539,117	4,833,378	4,060,655	2,456,982	1,828,975	1,034,986	966,840	519,068
Fundraising expenses		253,157	290,432	295,308	524,035	182,910	532,616	110,680	359,967	114,711
Total expenses		47,525,911	41,529,086	29,267,873	23,409,122	16,820,058	12,966,263	9,766,170	5,930,584	3,169,880

Net excess (deficit)		3,031,242	3,381,550	2,221,644	1,310,935	1,837,221	1,124,790	592,371	373,998	844,883
Other changes in net assets		-480,049	895,955	-835,269	2	16,692	2,501	-126,460
Total net excess (deficit)		2,551,193	4,277,505	1,386,375	1,310,937	1,853,913	1,127,291	465,911	373,998	844,883
Total net assets		13,308,714	10,840,293	6,528,310	6,890,355	5,562,036	3,707,760	2,561,424	2,089,563	1,636,023

Applied Scholastics International Ability Academy Inc. (dba, Delphi Academy of San Diego) • Ability Apple School • Ability Plus Academy of Colorado, Inc. • Ability School of Utah • Academy for Learning • Applied Scholastics International • Applied Scholastics Western United States • Applied Scholastics of Florida, Inc. (dba, Applied Scholastics East U.S.) • Applied Scholastics of Orange County • Canyon View Academy • Carroll Rees Academy and Arts • Chicagoland Academy, Inc. • Clearwater Academy International • Delphi Academy of Boston, Inc. • Delphi Academy of Florida • Delphi Schools, Inc. • Education Basics and Beyond, Inc. (also, The Brighten School) • Golden Academy and Tutoring Center • Hollywood Education and Literacy Project (Los Angeles) • Hollywood Education and Literacy Project (Miami) • Hollywood Education and Literacy Project (Orange) • Lewis Carroll Academy of the Arts, Inc. • Literacy and Education Awareness Project • Los Gatos Academy • Minnesota Applied Study Technology, Inc. • Mojave Academy, Inc. • Phocis, Inc. • Renaissance Academy Inc. • Shuttleworth Leadership Society International • Standard Education, Inc. • The Community Learning Center, Inc. (dba, World Literacy Crusade of Pinellas Co.) • The Literacy, Education and Ability Program • World Literacy Crusade of Florida, Inc. • Youth Specialist Centers, Inc.
	2007	2006	2005	2004	2003	2002	2001	2000	1999	1998
Number of entities	4	28	31	30	29	28	21	21	15	1
Number of employees	43	471	454	480	585	507	467	493	370	26

Contributions	97,909	2,665,485	4,391,306	2,679,948	4,228,966	2,680,341	2,663,480	4,131,367	1,631,315	21,195
Program revenue	5,536,010	27,814,577	26,811,935	24,885,795	22,478,361	21,670,359	18,132,269	18,178,511	15,961,595	1,476,915
Total revenue	5,886,341	31,694,139	32,272,648	28,362,731	27,940,344	24,836,634	21,303,912	23,143,134	18,217,088	1,517,166

Grants	943,329	1,074,018	1,291,164	748,705	375,707	478,355	920,902	907,974	569,724	6,446
Program expenses	4,219,383	26,726,003	25,203,319	23,304,275	22,300,532	20,720,095	17,342,157	16,513,927	13,489,499	725,459
Management expenses	340,028	2,448,691	2,491,103	2,629,692	2,851,088	2,512,339	1,919,001	2,015,086	2,364,530	266,572
Fundraising expenses	28,900	258,069	202,176	249,996	294,292	247,406	217,816	221,549	116,035	124,879
Total expenses	5,531,640	31,281,133	30,251,592	27,381,617	25,851,462	24,160,981	20,405,010	20,209,536	16,943,576	1,515,886

Net excess (deficit)	354,701	413,006	2,021,056	981,114	2,088,882	789,329	898,902	2,933,596	1,273,512	1,280
Other changes in net assets	-248,324	-46,620	-213,842	149,411	381,854	-556,907	-141,466	22,921	-284,058
Total net excess (deficit)	106,377	366,386	1,807,214	1,130,525	2,470,736	232,422	757,436	2,956,517	989,454	1,280
Total net assets	12,687,633	21,172,783	23,139,423	21,177,330	19,792,718	17,426,366	15,862,774	15,598,571	12,560,117	759,639

Criminon International Criminon International • Criminon, Inc. • Second Chance Program, Inc.
	2007	2006	2005	2004	2003	2002	2001	2000	1999	1998
Number of entities		3	3	3	3	2	1	1	1
Number of employees		2	1	1		1	2

Contributions		1,045,359	383,270	477,974	368,605	309,465	177,866	135,853	29,095
Program revenue		242,406	21,461	728,329	411,547	1,854	6,276	467
Total revenue		1,307,082	408,753	1,200,105	780,303	311,906	186,394	136,659	29,095

Grants		118,153	11,700	200				1,000
Program expenses		1,035,135	385,971	815,587	431,803	53,493	93,907	47,622	29,240
Management expenses		356,446	146,877	323,962	252,861	198,830	33,625	30,648
Fundraising expenses		181,965	23,576	56,407	48,996	130,548	22,889	3,650
Total expenses		1,709,080	584,301	1,215,080	733,660	382,871	150,421	82,920	29,240

Net excess (deficit)		-401,998	-175,548	-14,975	46,643	-70,965	35,973	53,739	-145
Other changes in net assets		39,459
Total net excess (deficit)		-362,539	-175,548	-14,975	46,643	-70,965	35,973	53,739	-145
Total net assets		-659,016	-221,555	-46,007	-31,032	-78,264	89,712	53,739	3,944

The Way To Happiness Foundation Set A Good Example Foundation (formerly, Concerned Businessmen's Association of America) • The Way to Happiness Foundation International
	2007	2006	2005	2004	2003	2002	2001	2000	1999	1998
Number of entities		2	2	2	2	2	2	2	2	2
Number of employees		16	16	16	8	7	11	8	6	11

Contributions		737,298	769,288	504,331	1,379,094	598,333	724,748	596,807	528,774	464,550
Program revenue		118,292	80,901	41,158	32,118	20,551	40,519	25,471	19,107
Total revenue		1,092,299	1,058,727	794,348	1,633,462	808,535	780,002	641,671	569,139	470,954

Grants		103,071	87,134	30,667	18,787	18,023	4,575	2,174	3,270
Program expenses		847,517	732,695	637,900	489,180	663,544	627,755	511,352	396,752	255,007
Management expenses		228,637	190,800	206,946	131,520	97,354	72,092	69,060	87,382	109,853
Fundraising expenses		98,011	65,160	74,360	68,228	51,121	88,677	96,100	76,784	102,870
Total expenses		1,277,236	1,075,789	949,873	707,717	830,042	793,099	678,686	564,188	477,777

Net excess (deficit)		-184,937	-17,062	-155,525	925,745	-21,507	-13,097	-37,015	4,951	-6,823
Other changes in net assets				-3
Total net excess (deficit)		-184,937	-17,062	-155,528	925,745	-21,507	-13,097	-37,015	4,951	-6,823
Total net assets		547,061	731,998	749,060	904,588	-21,157	350	13,447	50,462	45,511

All others American Detoxification Foundation • Citizens Commission on Human Rights • Citizens for an Alternative Tax System • Clearwater Community Volunteers, Inc. • Ebony Awakening, Inc. • Foundation for Advancements in Science and Education • Foundation for Religious Freedom • International Academy of Detoxification Specialists • International Foundation for Human Rights and Tolerance • The Earth Organization • Washington Counseling Center
	2007	2006	2005	2004	2003	2002	2001	2000	1999	1998
Number of entities	1	8	8	6	5	5	4	4	4	3
Number of employees		65	46	45	39	31	34	35	18	24

Contributions	233,468	4,575,879	5,839,058	4,563,134	3,425,332	2,444,322	4,132,174	7,000,565	3,881,356	5,352,577
Program revenue		690,926	411,622	205,303	84,023	82,790	59,679	36,550	11,471	52,233
Total revenue	233,445	5,801,722	6,463,936	5,031,990	3,823,039	2,919,490	4,573,632	7,616,369	4,423,430	5,975,901

Grants		134,237	663,805	997,117	3,903,555	288,413	49,731	154,500	2,000	5,000
Program expenses	79,606	4,856,112	3,376,134	2,596,269	2,181,268	2,075,827	2,727,517	3,453,813	3,765,839	4,567,195
Management expenses	3,849	713,385	782,085	700,310	572,630	465,935	551,846	502,900	575,695	676,081
Fundraising expenses	706	634,046	1,075,635	656,009	458,937	364,902	307,425	298,583	300,902	350,137
Total expenses	84,161	6,337,780	5,899,637	4,960,745	7,116,390	3,143,165	3,585,101	4,348,756	4,610,226	5,598,413

Net excess (deficit)	149,283	-536,061	564,299	71,245	-3,293,351	-235,290	1,000,752	3,265,617	-180,641	377,488
Other changes in net assets		-7,982	-100,812	-1		1	-1		6	-4
Total net excess (deficit)	149,283	-544,043	463,487	71,244	-3,293,351	-235,289	1,000,751	3,265,617	-180,635	377,484
Total net assets	149,283	1,169,816	1,718,166	1,375,273	1,263,108	4,559,590	4,794,879	3,807,679	541,765	722,351

Notes

Remember that often what is reported as Revenue in one Scientology secular entity is actually part of the Total expenses figure in another Scientology entity.

An example of that: in 2005, ABLE declared revenue of $2,049,334 as "Payments from affiliates," which become part of Program revenue in the summaries, while this was reported as "Payments to affiliates" on the other side of the transaction, which become part of the Total expenses item in the summaries.

Because of this, the item Total net excess (deficit) in the top table is the most interesting since it combines all these revenue and expenses and thus cancels these "insider" transactions. What is left is the flow of funds between the Scientology secular fronts and the "outside world." (Keep in mind that "Outside world" doesn't imply "not Scientology," as it is often found that Scientology organizations contract with Scientology-linked businesses.) Many fronts still need to be added, but the most important ones are there.

To see the list of Scientology entities for which the 990 filings were included in these summaries, see: Scientology's secular fronts: 990 filings used.

Scientology's secular fronts: aggregate summaries

All

Association for Better Living and Education (ABLE)

Narconon

Applied Scholastics International

Criminon International

The Way To Happiness Foundation

All others

Notes