General information

Quickcard: Scientology International Reserves Trust (SIRT)

Employer Identification Number (EIN):

98-6041576

Stated primary purpose ()

"Scientology International Reserves Trust ('SIRT') was settled on November 24, 1988 under the laws of England to serve as an integrated auxiliary of Church of Scientology International ('CSI'), the Mother Church of the Scientology religion. SIRT's religious purpose is to support CSI by assisting churches within the international Scientology ecclesiastical hierarchy and their related organizations that are located outsid. of the United States."

Address (as of 1993):

Saint Hill Manor
East Grinstead, WSX
RH19-4JY
United Kingdom (UK)

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		625,000	2,378,588	262,053	6,175,458
1c	Indirect public support
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		625,000	2,378,588	262,053	6,175,458
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		83,911	200,308	98,614	83,416
5	Dividends and interest from securities
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				231
8Bb	Less cost of goods sold		3,358	16,169		422
8d	Net gain or (loss) from sales of assets other than inventory		-3,358	-16,169	231	-422
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
990T-3	Net income from unrelated business activities
12	Total revenue		705,553	2,562,727	360,898	6,258,452
13	Program services expenses		412,926	417,618	709,643	4,539,092
14	Management and general expenses
15	Fundraising expenses
16	Payments to affiliates
17	Total expenses		412,926	417,618	709,643	4,539,092
18	Excess or (deficit) for the year		292,627	2,145,109	-348,745	1,719,360
19	Net assets or fund balances at beginning of year		3,515,742	1,370,633	1,719,378	18
20	Other changes in net assets or fund balances
21	Net assets or fund balances at end of year		3,808,369	3,515,742	1,370,633	1,719,378
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		199,731	251,993	525,173	4,305,429
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages
27A	Pension plan contributions
28A	Other employee benefits
29A	Payroll taxes
	Sum of salary-related expenses
90b	Number of employees		n/a	n/a	n/a	n/a
30A	Professional fundraising fees
31A	Accounting fees		8,418	7,179	9,084	13,421
32A	Legal fees
33A	Supplies
34A	Telephone
35A	Postage and shipping
36A	Occupancy
37A	Equipment rental and maintenance
38A	Printing and publications
39A	Travel
40A	Conferences, conventions, and meetings
41A	Interest
42A	Depreciation, depletion, etc.
43A	Other expenses not covered above		204,777	158,446	175,386	220,242
44A	Total functional expenses		412,926	417,618	709,643	4,539,092
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		1992	1991	1990	1989	Comment
	Bank charges		4,652	13,074	2,362	16,001
	Legal and professional fees		25,713			64,241
	Service fees (SORS)		174,412	145,372	173,024	140,000
Grants and allocations [From Part II/Line 22 of 990 filings] 3 grants under $2,000 not shown. For a list of all grants, see detailed transactions.
	Grantees	Statement	1992	1991	1990	1989	Comment
	Applied Scholastics, Inc.	Mission to China				23,000
	Asociation Civil de Dianetica (Spain)	Church operating, legal and dissemination expenses				800,447
	Asociation Cultura Dianetica (Mexico)	Church operating, legal and dissemination expenses				4,186
	Chiesa di Scientology di Milano Continentale (Italy)	Church operating expenses				10,323
	Church of Scientology Advanced Organization Saint Hill Europe and Africa	Church operating, legal and dissemination expenses			31,783	22,600
	Church of Scientology International (CSI)	Mission to China				5,000
	Church of Scientology of Alberta	Church operating expenses			4,000
	Church of Scientology of Kitchener	Church operating expenses			17,272
	Church of Scientology of Montreal	Church operating expenses			3,000
	Church of Scientology of New Zealand	Church operating expenses				6,872
	Church of Scientology of Ottawa	Church operating expenses			36,016	22,918
	Church of Scientology of Québec, Inc.	Church operating expenses			8,000
	Church of Scientology of Toronto	Church operating, legal and dissemination expenses	199,731	45,713	137,778	552,689
	Church of Scientology of Winnipeg	Church operating expenses			3,040	10,000
	Church of Scientology Religious Education College, Inc.	Church operating, legal and dissemination expenses		99,198	153,322	96,377
		Construction of church premises				1,735,133
	College of Dianetics and Scientology (Tel Aviv)	Church operating, legal and dissemination expenses				293,450
	Église de Scientologie de Clermont-Ferrand	Church operating expenses			32,169
	Église de Scientologie de Paris	Church operating expenses				44,776
	Église de Scientology Lausanne	Church operating expenses			34,751
	Flag Ship Trust (FST)	Religious program		40,082
	Foundation Church of Scientology Flag Ship Service Organization (FFSSO) (Netherland Antilles)	Church operating expenses			52,537
	Instituto de Dianetica (Lisbon)	Church operating, legal and dissemination expenses				67,180
	International Publications Trust	Legal and accountancy expenses				7,692
		Trust operating expenses		15,000	11,505
	Scientologi Kirken Norge (Oslo)	Church operating, legal and dissemination expenses				46,333
	Scientologi Kyrkan I Goteborg	Church operating, legal and dissemination expenses				101,600
	Scientology Kerk Amsterdam	Church operating, legal and dissemination expenses				43,770
	Scientology Kirche Deutschland E.V. (Germany)	Church operating, legal and dissemination expenses				140,125
	Scientology Kirche Dusseldorf E.V.	Church dissemination expenses		52,000
	Scientology Kirche Osterreich (Vienna)	Church operating, legal and dissemination expenses				5,288
	Scientology Kirche Zurich	Church operating expenses				35,631
	The Church of Scientology Inc [Australia]	Church operating, legal and dissemination expenses				227,377
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		231,851
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		1,070,110
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts		1,070,110
52B	Inventories for sale or use
53B	Prepaid expenses and deferred charges
54B	Investments – publicly-traded securities		48,674
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		12,522,205
57Ba	Land, buildings, and equipment: basis
57Bb	Less: accumulated depreciation
57Bc	Land, buildings, and equipment net of accumulated depreciation
58B	Other assets		238,095
59B	Total assets		14,110,935
60B	Accounts payable and accrued expenses		54,000
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		10,248,566
65B	Other liabilities
66B	Total liabilities		10,302,566
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		3,808,369	3,515,742	1,370,633	1,719,378
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	1993	1992	1991	1990	1989
Maureen Brigatti	Director	Trustee	0
Pauline Chatterton	Director	Trustee	0
Carl Heldt	Director	Trustee	0
Helen Wehl	Director	Trustee	0
SOR Services (UK) Limited	Contractor	Administration, bookkeeping and banking		174,412	145,372	173,024	140,000

Notes