IRS's form 990 filing requirement:

A properly managed nonprofit corporation is expected to file before the first due date, assuming good accounting practices. As an example, Christian Children's Fund — an organization with revenue and expenses of over $200 millions in 2006 (thus far more complex than any Scientology-related secular nonprofit) — requested only once an extension, in 2001, and even so, they filed their Form 990 months before their extended due date.

The following table demonstrate the systematic late filing of Scientology-related nonprofit entities: two requests for extension of the due date seems to be the rule. Note that Delphi Schools-related organizations stand out as the exception (Phocis is related to Delphi Schools). Click on a cell to open the form 990 of an entity for a specific year (PDF).

=	filed before due date
=	due date extended (requires a formal request to the IRS)
=	filed after due date (ex.: Narconon Hawaii)
	an empty cell means the form 990 is not included in the present database (it might be added in the future)

Entity	2007	2006	2005	2004	2003	2002	2001	2000	1999	1998
Ability Academy Inc. (dba, Delphi Academy of San Diego)
Ability Plus Academy of Colorado, Inc.
Ability School of Utah
Ability School, Inc.
Academy for Learning
American Detoxification Foundation
Applied Scholastics International
Applied Scholastics of Florida, Inc. (dba, Applied Scholastics East U.S.)
Applied Scholastics of Orange County
Applied Scholastics Western United States
Association for Better Living and Education International
Canyon View Academy
Carroll Rees Academy and Arts
Chicagoland Academy, Inc.
Church of Scientology of Arizona
Citizens Commission on Human Rights
Citizens for an Alternative Tax System
Clearwater Academy International, Inc.
Criminon Connecticut, Inc.
Criminon Inc.
Criminon International
Delphi Academy of Boston, Inc.
Delphi Academy of Florida, Inc.
Delphi Schools, Inc.
Ebony Awakening, Inc.
Education Basics and Beyond, Inc. (also, The Brighten School)
Excalibur Foundation
Foundation for a Drug-Free World
Foundation for Advancements in Science and Education
Foundation for Religious Freedom
Friends of Narconon, International
Golden Academy and Tutoring Center
Hollywood Education and Literacy Project (Los Angeles)
Hollywood Education and Literacy Project Miami, Inc.
Hollywood Education and Literacy Project Orange County
International Academy of Detoxification Specialists
International Foundation for Human Rights and Tolerance
Jensen Family Foundation
Lewis Carroll Academy of the Arts, Inc.
Literacy and Education Awareness Project
Los Gatos Academy
Minnesota Applied Study Technology, Inc.
Mojave Academy, Inc.
Narconon - Hawaii*
Narconon Drug Prevention and Education, Inc.
Narconon Eastern United States
Narconon Florida, Inc.
Narconon Fresh Start (formerly, Narconon Southern California)
Narconon Gulf Coast, Inc.
Narconon Idaho, Inc.
Narconon Inc.
Narconon International
Narconon Louisiana New Life Retreat
Narconon Northern California
Narconon of Georgia, Inc.
Narconon of Oklahoma, Inc. (also, Narconon Arrowhead)
Narconon of the South, Inc.
Narconon Sacramento
Narconon South Texas, Inc.
Narconon Stone Hawk Rehabilitation Center, Inc.
Narconon Western United States
Phocis, Inc.
Pollack Family Foundation, Inc.
Renaissance Academy Inc.
Second Chance Program, Inc.
Set A Good Example Foundation (formerly, Concerned Businessmen's Association of America)
Shuttleworth Leadership Society International
Social Betterment Development Company (SBDC) (dba, New Life San Francisco)
Social Betterment Properties International
Standard Education, Inc.
The Bryan and June Zwan Foundation, Inc.
The Clearwater Community Volunteers, Inc.
The Community Learning Center, Inc. (dba, World Literacy Crusade of Pinellas Co.)
The Earth Organization
The Literacy, Education and Ability Program
The Truth and Freedom Foundation
The Way to Happiness Foundation International
Washington Counseling Center
World Literacy Crusade of Florida, Inc.
Youth for Human Rights International
Youth Specialist Centers, Inc.

Notes

The date stamped upon reception of the Form 990 by the IRS was used as the filing date. Since the Form 990 due date is always on the 15th of a month, this means that even if the reception date is passed the due date, as long as it's in the due date's month, it will be considered as being filed on time. When the date on the IRS stamp is illegible, the date on which the Form 990 was signed by the entity's representative is used.

See also

• Scientology fronts: financials