Church of Spiritual Technology (CST) (dba, L. Ron Hubbard Library): Form 990 filings

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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 Spiritual Technology (CST) (dba, L. Ron Hubbard Library)

Employer Identification Number (EIN):

95-3781769

Stated primary purpose ()

“Religious services and training, and preservation.”

Address (as of 2007):

419 North Larchmont Boulevard, 86
Los Angeles, CA
90004
United States

At a glance

Church of Spiritual Technology (CST) (dba, L. Ron Hubbard Library): Revenue/expenses

Church of Spiritual Technology (CST) (dba, L. Ron Hubbard Library): Assets/liabilities

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description	1993	1992	1991	1990	1986	1985	1984	1983	Comment
1a	Contributions to donor advised funds
1b	Direct public support	2,398,885	18,921,844	51,872,841	9,151,865	2,813,213	2,043,438	1,283,056	19,864,870
1c	Indirect public support
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received	2,398,885	18,921,844	51,872,841	9,151,865	2,813,213	2,043,438	1,283,056	19,864,870
1e non-cash	Contributions, gifts, grants, and similar amounts received
2	Program services revenue including government fees and contracts
3	Membership dues and assessments
4	Interest on savings and temporary cash investments	627,602	1,706,604	898,882	875,449	1,035,112	1,320,655	1,677,560	812,954
5	Dividends and interest from securities
6a	Gross rents					17,500	15,000	15,000	12,500
6b	Less rental expenses
6c	Net rental income or (loss)					17,500	15,000	15,000	12,500
7	Other investment income					129,023	262,580
8Aa	Gross amount from sales of securities
8Ab	Less cost of goods sold
8Ba	Gross amount from sales of other assets	6,373	23,579	-38,142	1,837	4,750	38,929	7,356
8Bb	Less cost of goods sold					4,331	33,736	9,646
8d	Net gain or (loss) from sales of assets other than inventory	6,373	23,579	-38,142	1,837	419	5,193	-2,290
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		19,417	15,163	191,223
10b	Less cost of goods sold
10c	Gross profit or (loss) from sales of inventory		19,417	15,163	191,223
11	Other revenue	-179	-97	-511	-326	15,443	7,935	25,074
990T-3	Net income from unrelated business activities
12	Total revenue	3,032,681	20,671,347	52,748,233	10,220,048	4,010,710	3,654,801	2,998,400	20,690,324
13	Program services expenses	12,855,742	15,047,367	12,421,249	4,487,961	2,209,658	2,302,886	1,443,943	270,306
14	Management and general expenses
15	Fundraising expenses
16	Payments to affiliates
17	Total expenses	12,855,742	15,047,367	12,421,249	4,487,961	2,209,658	2,302,886	1,443,943	270,306
18	Excess or (deficit) for the year	-9,823,061	5,623,980	40,326,984	5,732,087	1,801,052	1,351,915	1,554,457	20,420,017
19	Net assets or fund balances at beginning of year	83,772,365	78,148,385	37,821,401	32,089,314	23,906,004	22,554,089	20,999,632	579,615
20	Other changes in net assets or fund balances
21	Net assets or fund balances at end of year	73,949,304	83,772,365	78,148,385	37,821,401	25,707,056	23,906,004	22,554,089	20,999,632
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected	1993	1992	1991	1990	1986	1985	1984	1983	Comment
	Field staff member commissions					1,660	705	1,925
	Road usage payment					4,670
	Sale of logs						2,705
	Sales of recorded tape lectures					9,113	4,525	23,149
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description	1993	1992	1991	1990	1986	1985	1984	1983	Comment
22 cash	Grants and allocations
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.	22,099	32,416	20,737	17,430	18,407	8,987	6,763
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages	115,254	177,782	93,406	101,144	132,528	75,721	44,030	12,680
27A	Pension plan contributions
28A	Other employee benefits	113,387	165,996	148,717	217,626	177,374	184,043	96,438	34,216	1993,1992,1991,1990: "Staff Room & Board and Other Benefits"
29A	Payroll taxes
	Sum of salary-related expenses	250,740	376,194	262,860	336,200	328,309	268,751	147,231	46,896
90b	Number of employees	0	0	0	0	0	0	0	0
30A	Professional fundraising fees
31A	Accounting fees	5,950	10,933	11,851	9,376	13,493	16,123	11,000	3,179
32A	Legal fees	375,245	599,993	529,931	671,535	636,478	362,550	47,365	25,294
33A	Supplies					136,646	356,648	450,665	6,997
34A	Telephone	50,242	76,690	96,295	87,578	95,480	50,755	26,383	6,794
35A	Postage and shipping	44,252	27,340	12,091	20,462	20,588	19,329	4,564	706
36A	Occupancy	479,487	694,232	477,318	288,974	177,470	198,255	121,432	23,024
37A	Equipment rental and maintenance	170,800	466,823	162,878	163,336	84,286	148,776	29,863	31,418
38A	Printing and publications	2,893	1,791	1,864	995	12,053	20,370	12,672
39A	Travel	73,168	137,629	159,924	150,409	135,476	87,074	85,801	41,124
40A	Conferences, conventions, and meetings
41A	Interest			30	8			13,272	9,594
42A	Depreciation, depletion, etc.	1,823,744	2,635,899	2,160,473	1,351,376	360,241	231,548	75,480	33,997
43A	Other expenses not covered above	9,579,221	10,019,843	8,545,734	1,407,712	209,138	542,707	418,215	41,282
44A	Total functional expenses	12,855,742	15,047,367	12,421,249	4,487,961	2,209,658	2,302,886	1,443,943	270,306
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected	1993	1992	1991	1990	1986	1985	1984	1983	Comment
	Archival CDs for preservation of tape lectures	72,000	61,589	8,910
	Archival metal plates for preservation of written materials	1,173,272	662,413	453,893	78,675
	Archival metal records for preservation of tape lectures	29,022	16,724	2,136	0
	Archival research	97,989	88,696	140,948	508,816
	Archival supplies for preservation of written materials	983,413	752,519	579,062	195,134
	Archival time capsules	7,113,037	8,301,823	7,136,591	26,026
	Bank charges	59,761	19,341	24,822	34,252
	Books and films					30,072	11,360	43,601
	Bulk purchase of tape for preservation of tape lecture		800	97,765	472,527
	Charitable donations						375,000	250,000
	Cleaning and laundry	4,980	7,461	19,424	2,927
	Dissemination	22,225	46,385	24,500	1,090
	Field staff member commissions					1,198
	Loans written off			6,663
	Loss on precious metal holdings					132
	Memberships and dues					14,670	11,000	23,300
	Office and administration	14,972	39,938	47,609	79,876
	Professional fees					148,208	129,576	87,349	41,004
	Staff enhancement expenses and materials	6,150	19,754	1,296	7,789
	Staff training materials and expenses					14,604	15,550	13,674
	State franchise tax	2,400	2,400	2,115	600
	Tax					254	221	291	278
Grants and allocations [From Part II/Line 22 of 990 filings]
N/A
Payments to affiliates [From Part I/Line 16 of 990 filings]
N/A
Balance sheets [From Part 4 of 990 filings]
Line	Description	1993	1992	1991	1990	1986	1985	1984	1983	Comment
45B	Cash – non-interest-bearing	24,533,538				18,116	21,479	1,500	500
46B	Savings and temporary cash investments	180				17,187,722	16,932,089	17,940,815	17,202,482
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
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts
52B	Inventories for sale or use								67,071
53B	Prepaid expenses and deferred charges					15,314	26,007	36,130	92,727
54B	Investments – publicly-traded securities					4,867
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	3,468
57Ba	Land, buildings, and equipment: basis	49,391,115				9,141,850	7,240,131	4,100,901	3,676,787
57Bb	Less: accumulated depreciation					661,872	314,476	114,343	39,935
57Bc	Land, buildings, and equipment net of accumulated depreciation	49,391,115				8,479,978	6,925,655	3,986,558	3,636,852
58B	Other assets	21,003				1,059	774	589,511	200
59B	Total assets	73,949,304				25,707,056	23,906,004	22,554,514	20,999,832
60B	Accounts payable and accrued expenses
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
65B	Other liabilities							425	200
66B	Total liabilities							425	200
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	73,949,304				25,707,056	23,906,004	22,554,089	20,999,632
Statement of program service accomplishments [From Part III of 990 filings]
		1993	1992	1991	1990	1986	1985	1984	1983	Comment
Religious services and training, and preservation
Detailed statements
Grants
Expenses						2,209,658	2,302,886	1,443,943	270,306
Total expenses						2,209,658	2,302,886	1,443,943	270,306