Church of Scientology Flag Service Organization, Inc. (FSO): Form 990 filings
Contents
- At a glance
- Revenue, expenses, and changes in net assets or funds balances
- Analysis of income-producing activities
- Statement of functional expenses
- Other expenses
- Grants and allocations
- Payments to affiliates
- Balance sheets
- Statement of program service accomplishments
- People/corporations linked to the entity
- Notes
General information
Quickcard: Church of Scientology Flag Service Organization, Inc. (FSO)
Employer Identification Number (EIN):
59-2143308
Stated primary purpose (
)
“Its purpose is to espouse, present, propagate, practice, ensure, and maintain the purity and integrity of the religion of Scientoloqy, as the same has been developed and may be further developed by L. Ron Hubbard to the end that any person wishing to, and participating in Scientology may derive the greatest possible good of the spiritual awareness of his Beingness, Doingness and Knowingness. More particularly, the corporation is formed for the purpose of providing a corporate organization through which and by means of which the operations and activities of a church, which as a church is subject to the ultimate ecclesiastical authority of the Church of Scientology International, a nonprofit religious corporation, and its respective successors in ecclesiastical authority, may be accomplished. More particularly, the corporation is formed for the accomplishment, without limitation, of the following more specific purposes:
- “To serve as a means of promulgating and administering the religious faith of Scientology; and
- “To regulate and conduct religious services, including worship services, for its parishioners; and
- “To conduct religious and educational activities of various kinds; and
- “To foster and enhance the spiritual welfare of its followers.”
Address (as of 2008):
503 Cleveland Street
Clearwater, FL
33755
United States
At a glance
Revenue, expenses, and changes in net assets or funds balances[From Part 1 of 990 filings] | |||||||
| Line | Description | 1992 | 1991 | 1990 | 1989 | Comment | |
| 1a | Contributions to donor advised funds | ||||||
| 1b | Direct public support | 54,825,964 | 50,932,622 | 56,483,885 | 55,042,052 | ||
| 1c | Indirect public support | ||||||
| 1d | Government contributions (grants) | ||||||
| 1e cash | Contributions, gifts, grants, and similar amounts received | 54,825,964 | 50,932,622 | 56,483,885 | 55,042,052 | ||
| 1e non-cash | Contributions, gifts, grants, and similar amounts received | ||||||
| 2 | Program services revenue including government fees and contracts | 19,744,871 | 19,777,050 | 20,226,309 | 27,389,771 | ||
| 3 | Membership dues and assessments | ||||||
| 4 | Interest on savings and temporary cash investments | ||||||
| 5 | Dividends and interest from securities | 105,867 | 141,654 | 299,532 | 244,874 | ||
| 6a | Gross rents | ||||||
| 6b | Less rental expenses | ||||||
| 6c | Net rental income or (loss) | ||||||
| 7 | Other investment income | ||||||
| 8Aa | Gross amount from sales of securities | ||||||
| 8Ab | Less cost of goods sold | ||||||
| 8Ba | Gross amount from sales of other assets | -81,537 | -829,513 | -215,638 | -207,583 | Mostly...
| |
| 8Bb | Less cost of goods sold | ||||||
| 8d | Net gain or (loss) from sales of assets other than inventory | -81,537 | -829,513 | -215,638 | -207,583 | ||
| 9a | Gross revenue from special events and activities | ||||||
| 9b | Less direct expenses other than fundraising expenses | ||||||
| 9c | Net income or (loss) from special events | ||||||
| 10a | Gross sales of inventory, less return and allowances | ||||||
| 10b | Less cost of goods sold | ||||||
| 10c | Gross profit or (loss) from sales of inventory | ||||||
| 11 | Other revenue | -227,100 | 7,286 | 274,316 | -69,504 | ||
| 990T-3 | Net income from unrelated business activities | ||||||
| 12 | Total revenue | 74,368,065 | 70,029,099 | 77,068,404 | 82,399,610 | ||
| 13 | Program services expenses | 68,289,939 | 62,423,002 | 54,520,450 | 73,001,400 | ||
| 14 | Management and general expenses | ||||||
| 15 | Fundraising expenses | 7,674,178 | 6,391,818 | 7,171,450 | 9,287,706 | ||
| 16 | Payments to affiliates | ||||||
| 17 | Total expenses | 75,964,117 | 68,814,820 | 61,691,900 | 82,289,106 | ||
| 18 | Excess or (deficit) for the year | -1,596,052 | 1,214,279 | 15,376,504 | 110,504 | ||
| 19 | Net assets or fund balances at beginning of year | 7,443,761 | 6,229,482 | -9,147,022 | -9,257,526 | ||
| 20 | Other changes in net assets or fund balances | ||||||
| 21 | Net assets or fund balances at end of year | 5,847,709 | 7,443,761 | 6,229,482 | -9,147,022 | ||
Analysis of income-producing activities[From Part 7 of 990 filings] | |||||||
| N/A | |||||||
Statement of functional expenses[From Part 2 of 990 filings] | |||||||
| Line | Description | 1992 | 1991 | 1990 | 1989 | Comment | |
| 22 cash | Grants and allocations | 24,384,762 | 17,247,193 | 9,659,548 | 18,355,069 | ||
| 22 non-cash | Grants and allocations | ||||||
| 23A | Specific assistance to individuals | ||||||
| 24A | Benefits paid to or for members | ||||||
| 25Aa | Compensation of officers, directors, etc. | 31,878 | 26,948 | 21,097 | 20,222 | ||
| 25Ab | Compensation of former officers, directors, etc. | ||||||
| 26A | Other salaries and wages | 1,182,448 | 1,243,129 | 1,080,561 | 1,419,766 | ||
| 27A | Pension plan contributions | ||||||
| 28A | Other employee benefits | 1,569,988 | 1,375,544 | 1,109,403 | 1,989,148 | 1992,1991,1990,1989: "Staff Room & Board and Other Benefits" | |
| 29A | Payroll taxes | ||||||
| Sum of salary-related expenses | 2,784,314 | 2,645,621 | 2,211,061 | 3,429,136 | |||
| 90b | Number of employees | 0 | 0 | 0 | 0 | ||
| 30A | Professional fundraising fees | ||||||
| 31A | Accounting fees | 17,610 | 25,283 | 24,100 | 123,524 | ||
| 32A | Legal fees | 856,635 | 1,181,512 | 773,977 | 739,177 | 1991: "Legal and professional fees and legal settlement" | |
| 33A | Supplies | ||||||
| 34A | Telephone | 1,186,683 | 1,337,863 | 951,665 | 2,036,305 | ||
| 35A | Postage and shipping | 2,592,623 | 2,635,841 | 2,347,573 | 3,209,374 | ||
| 36A | Occupancy | 2,310,523 | 2,231,508 | 1,878,157 | 1,900,106 | ||
| 37A | Equipment rental and maintenance | 504,584 | 704,676 | 906,693 | 1,101,817 | ||
| 38A | Printing and publications | 2,832,247 | 3,318,379 | 3,687,407 | 3,841,365 | ||
| 39A | Travel | 797,984 | 858,919 | 779,524 | 1,252,554 | ||
| 40A | Conferences, conventions, and meetings | ||||||
| 41A | Interest | 3,498,710 | 4,120,638 | 4,144,797 | 4,348,547 | ||
| 42A | Depreciation, depletion, etc. | 2,961,372 | 2,691,919 | 2,266,579 | 1,785,296 | ||
| 43A | Other expenses not covered above | 31,236,070 | 29,815,468 | 32,060,819 | 40,166,836 | ||
| 44A | Total functional expenses | 75,964,117 | 68,814,820 | 61,691,900 | 82,289,106 | ||
Other expenses[From Part II/Line 43 of 990 filings] | |||||||
| Raw statement - corrected | 1992 | 1991 | 1990 | 1989 | Comment | ||
| Bank charges and credit card charges | 724,610 | 684,716 | 487,541 | 436,769 | |||
| Cleaning and laundry | 87,391 | 108,512 | 226,582 | 282,968 | |||
| Dissemination | 4,419,786 | 4,095,580 | 7,631,314 | 8,079,476 | |||
| Federal corporate income tax | 9,648 | ||||||
| Film licensing fees | 360,625 | 1,186,207 | 519,716 | 1,178,817 | |||
| Food for restaurants | 1,442,007 | 1,561,809 | 1,572,159 | 2,218,600 | |||
| Fundraising | 7,674,178 | 6,391,818 | 7,171,450 | 9,287,706 | |||
| Licenses, fees and dues | 8,985 | 7,471 | 27,393 | 27,069 | |||
| Office and administration | 124,620 | 159,044 | 199,739 | 282,060 | |||
| Property tax | 3,222 | ||||||
| Purchases for resale | 8,607,948 | 8,791,639 | 6,780,498 | 11,484,546 | |||
| Religious books and materials sales and other commissions | 739,928 | 879,814 | 594,247 | 928,067 | |||
| Restaurant and hotel supplies | 124,090 | 251,691 | 432,223 | 154,243 | |||
| RTC Advanced Technology licensing fees | 2,833,768 | 2,903,390 | 2,728,593 | 2,928,051 | |||
| Staff enhancement expenses and materials | 139,656 | 122,031 | 152,291 | 110,172 | |||
| Tours and FSC/FOLO support | 3,837,491 | 2,665,806 | 3,147,363 | 2,605,029 | |||
| Workers compensation insurance | 110,987 | 5,940 | 386,488 | 153,615 | |||
Grants and allocations[From Part II/Line 22 of 990 filings] | |||||||
| Grantees | Statement | 1992 | 1991 | 1990 | 1989 | Comment | |
| Church of Scientology International (CSI) | Religious program | 24,384,762 | 17,247,193 | 9,659,548 | 18,355,069 | ||
| Church of Spiritual Technology (CST) (dba, L. Ron Hubbard Library) | Grants | ||||||
Payments to affiliates[From Part I/Line 16 of 990 filings] | |||||||
| N/A | |||||||
Balance sheets[From Part 4 of 990 filings] | |||||||
| Line | Description | 1992 | 1991 | 1990 | 1989 | Comment | |
| 45B | Cash – non-interest-bearing | 3,456,587 | |||||
| 46B | Savings and temporary cash investments | ||||||
| 47Ba | Accounts receivable | ||||||
| 47Bb | Less: allowance for doubtful accounts | ||||||
| 47Bc | Accounts receivable net of doubful accounts | ||||||
| 48Ba | Pledges receivable | ||||||
| 48Bb | Less: allowance for doubtful accounts | ||||||
| 48Bc | Pledges receivable net of doubful accounts | ||||||
| 49B | Grants receivable | ||||||
| 50B | Receivables from officers, directors, trustees, and key employees | ||||||
| 51Ba | Other notes and loans receivable | 1,951,912 | |||||
| 51Bb | Less: allowance for doubtful accounts | ||||||
| 51Bc | Other notes and loans receivable net of doubtful accounts | 1,951,912 | |||||
| 52B | Inventories for sale or use | 7,492,333 | |||||
| 53B | Prepaid expenses and deferred charges | ||||||
| 54B | Investments – publicly-traded securities | 1,426,322 | |||||
| 54Bb | Investments – other securities | ||||||
| 55Ba | Investments – land, buildings, and equipment: basis | ||||||
| 55Bb | Less: accumulated depreciation | ||||||
| 55Bc | Investments – land, buildings, and equipment net of accumulated depreciation | ||||||
| 56B | Investments – other | 16,075 | |||||
| 57Ba | Land, buildings, and equipment: basis | 31,398,158 | |||||
| 57Bb | Less: accumulated depreciation | ||||||
| 57Bc | Land, buildings, and equipment net of accumulated depreciation | 31,398,158 | |||||
| 58B | Other assets | 2,224,654 | |||||
| 59B | Total assets | 47,966,041 | |||||
| 60B | Accounts payable and accrued expenses | 2,088,801 | |||||
| 61B | Grants payable | ||||||
| 62B | Deferred revenue | ||||||
| 63B | Loans from officers, directors, trustees, and key employees | ||||||
| 64Ba | Tax-exempt bond liabilities | ||||||
| 64Bb | Mortgages and other notes payable | 34,453,412 | |||||
| 65B | Other liabilities | 5,576,119 | |||||
| 66B | Total liabilities | 42,118,332 | |||||
| 67B | Unrestricted | ||||||
| 68B | Temporarily restricted | ||||||
| 69B | Permanently restricted | ||||||
| 70B | Capital stock, trust principal, or current funds | ||||||
| 71B | Paid-in or capital surplus, or land, building, and equipment fund | ||||||
| 72B | Retained earnings, endowment, accumulated income, or other funds | ||||||
| 73B | Total net assets or fund balances | 5,847,709 | |||||
Statement of program service accomplishments[From Part III of 990 filings] | |||||||
| N/A | |||||||
People/corporations linked to the entity
[From various sources]
| Name | Relation | Duty | 2009 | 2008 | 2007 | 2006 | 2001 | 1999 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 | 1990 | 1989 |
| Gabrielle Allen | Contractor | FSM/Field disseminator | 82,208 | |||||||||||||
| Brian Anderson | Director | Vice president | ✔ | ✔ | ✔ | |||||||||||
| Ray Barton | Contractor | FSM/Field disseminator | 65,657 | |||||||||||||
| Howard D. Becker | Contractor | FSM/Field disseminator | 2,394 | 320 | ||||||||||||
| Steve Besio | Contractor | FSM/Field disseminator | 152,227 | 157,123 | 131,216 | |||||||||||
| Elizabeth Brier-Fortunat | Director | President | 1,589 | 2,139 | ||||||||||||
| James Byrnes | Director | Director | ✔ | |||||||||||||
| Deborah (Debbie) Cook | Director | Director | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | 2,185 | 1,898 | ||||
| Director | Director, president | 10,140 | 2,297 | |||||||||||||
| Marcos Dana | Contractor | FSM/Field disseminator | 19,423 | |||||||||||||
| Alycia Danilovich | Director | Director | ✔ | |||||||||||||
| Director | President | 3,084 | 2,394 | 3,604 | ||||||||||||
| Thomas (Tom) De Vocht | Director | Trustee | 2,108 | 2,108 | ||||||||||||
| Director | Vice president | ✔ | ||||||||||||||
| Tyree Dillard | Contractor | FSM/Field disseminator | 29,739 | 32,500 | 25,742 | |||||||||||
| Maryann Dubin | Contractor | FSM/Field disseminator | 8,250 | |||||||||||||
| Stan Dubin | Contractor | FSM/Field disseminator | 94,285 | |||||||||||||
| Richard Ettricks | Contractor | FSM/Field disseminator | 276 | |||||||||||||
| Wendy Ettricks | Contractor | FSM/Field disseminator | 87,435 | 75,753 | 77,864 | |||||||||||
| Tony Falcaro | Contractor | FSM/Field disseminator | 55,437 | |||||||||||||
| Dennis Feeney | Contractor | FSM/Field disseminator | 18,316 | |||||||||||||
| Eloisa Feeney | Contractor | FSM/Field disseminator | 28,367 | |||||||||||||
| Judy Fontana | Director | Secretary | ✔ | |||||||||||||
| Detlef Foullois | Contractor | FSM/Field disseminator | 7,201 | |||||||||||||
| Debra Fuller | Contractor | FSM/Field disseminator | 1,812 | |||||||||||||
| Wayne Fuller | Contractor | FSM/Field disseminator | 81,039 | |||||||||||||
| Janis Grady | Director | Trustee | 0 | 0 | ||||||||||||
| Steve Grant | Contractor | Membership tour I/C | 144 | |||||||||||||
| Pat Harney | Director | Public affairs director | ✔ | |||||||||||||
| Director | Spokesperson | ✔ | ||||||||||||||
| Janet Herring | Director | Director | ✔ | 2,162 | 2,488 | |||||||||||
| Allen Hubbert | Director | Director | ✔ | 558 | 2,030 | |||||||||||
| Pamela Hubbert | Director | Trustee | ✔ | 673 | 1,620 | |||||||||||
| Harvey Jacques | Director | Director | ✔ | ✔ | ||||||||||||
| Pilar Jason | Director | Trustee | ✔ | 2,629 | 2,629 | |||||||||||
| Barry Klein | Contractor | FSM/Field disseminator | 102,002 | 115,276 | 119,376 | |||||||||||
| Arlene Klinksiek | Director | Director, treasurer | 1,789 | 2,926 | ||||||||||||
| Virgina Leeson | Director | Assistant secretary | ✔ | 651 | ||||||||||||
| Sam Licciardi | Other | FSM/Field disseminator | 1,241 | 252 | 1,416 | |||||||||||
| Lena Lind | Director | President | ✔ | |||||||||||||
| William Lindstein | Director | Trustee | 0 | 0 | ||||||||||||
| Marsha Lovering | Director | Assistant secretary | 2,529 | |||||||||||||
| Director | Secretary | ✔ | ✔ | ✔ | 2,035 | 2,417 | ||||||||||
| Peter Mansell | Director | Director | ✔ | ✔ | ||||||||||||
| Tito Mazza | Contractor | FSM/Field disseminator | 118,935 | |||||||||||||
| Barbara Meador | Director | Director, treasurer | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | 2,187 | |||
| Loretta Miscavige | Other | FSM/Field disseminator | 1,000 | 1,120 | 56 | |||||||||||
| Denise Miscavige Gentile (formerly Covington, Licciardi) | Other | FSM/Field disseminator | 922 | 4,421 | 2,762 | |||||||||||
| Ed Mooney | Contractor | FSM/Field disseminator | 20,126 | |||||||||||||
| Pat Mooney | Contractor | FSM/Field disseminator | 15,040 | |||||||||||||
| Barbara Newton | Director | Trustee | ✔ | 1,578 | ||||||||||||
| Ronald Norton | Director | Director | 2,716 | 3,102 | ||||||||||||
| Stephen Patrick Parodi | Contractor | FSM/Field disseminator | 55,041 | |||||||||||||
| Michael R. Phillips | Contractor | FSM/Field disseminator | 91,270 | 113,891 | 87,370 | |||||||||||
| Robert V. Potter | Director | Agent for service of process | ✔ | ✔ | ||||||||||||
| Susan "Sue" Price | Director | Trustee | ✔ | 0 | 0 | 0 | ||||||||||
| Catherine Probst | Director | Assistant secretary | 1,727 | |||||||||||||
| Director | Director, officer | ✔ | ||||||||||||||
| Director | Director, secretary, treasurer | 2,477 | 1,792 | |||||||||||||
| Marco Pugelli | Contractor | FSM/Field disseminator | 123,880 | |||||||||||||
| Marina Pugelli | Contractor | FSM/Field disseminator | 32,421 | |||||||||||||
| Jerry Racheff | Contractor | FSM/Field disseminator | 55,780 | |||||||||||||
| Dee Dee Reichel | Director | Trustee | 1,356 | 2,325 | ||||||||||||
| Richard Reiss | Director | Trustee | ✔ | 3,106 | 2,395 | 2,820 | ||||||||||
| Ben Shaw | Director | Director | ✔ | ✔ | ✔ | ✔ | ||||||||||
| Mary Shaw (Voegeding) | Director | President | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ||||||
| Chiara Stanzani-Staples | Contractor | FSM/Field disseminator | 93,731 | |||||||||||||
| Mike Staples | Contractor | FSM/Field disseminator | 347 | |||||||||||||
| Thomas "Tom" Steiner | Contractor | FSM/Field disseminator | 2,304 | |||||||||||||
| Glen Stilo | Director | Secretary | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ||||||||
| Mary Story | Director | Director, secretary | 846 | 2,168 | ||||||||||||
| Director | Director, vice president | ✔ | 2,285 | 2,977 | ||||||||||||
| Director | Vice president | ✔ | ✔ | ✔ | ||||||||||||
| Bertie Van Hoecke | Contractor | Membership tour I/C | 1,446 | |||||||||||||
| Jone Van Hoecke | Employee | Auditor | 5,234 | 5,723 | ||||||||||||
| Mary Voegeding | Director | President | ✔ | |||||||||||||
| Klaus Weber | Contractor | FSM/Field disseminator | 102,818 | 134,531 | ||||||||||||
| Ann White | Contractor | FSM/Field disseminator | 70,100 | |||||||||||||
| Monica Wieneke | Contractor | FSM/Field disseminator | 105,759 | 104,641 | ||||||||||||
| Craig Wilson | Director | Trustee | ✔ | |||||||||||||
| Katrina Young | Director | Director, treasurer | 1,517 | 2,089 |