Scientology's secular fronts: "Books"

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The "books" and/or "materials" expense/income items are commonly found in the 990 filings of Scientology secular fronts.

Most books and materials are bought from Bridge Publications, Inc., ("BPI") and/or New Era Publications International ("NEPI") (both publishing entities are integrated auxiliaries of the Church of Scientology International), which publishing entities in turn pay royalties do Church of Spiritual Technology, also a religious organization.

This is made clear from these statements from Association for Better Living and Education ("ABLE") to the Internal Revenue Service ("IRS") in 1993:

ABLE released a new series of books for the Narconon program in 1991 and a set of children’s books on Mr. Hubbard’s study technology in 1992 that were all derived from Mr. Hubbard’s original writings. (Copyrights to these books will remain in the trust containing Mr. Hubbard’s estate, for distribution to a section 501(c) (3) organization.) ABLE will continue to work with CSI staff in preparing new educational material, as necessary.

All books will be published by Bridge Publications (English language editions) or New Era Publications (foreign language editions), two publishing companies of the Scientology religion. In special circumstances unrelated commercial publishers may publish certain books. Any royalties due from book sales will be paid by the appropriate publisher.

ABLE, in turn, will be the sole distributor of the books and educational materials. It will provide them to both the international and local social-betterment organizations, to the trade (if appropriate), and to interested individuals and other organizations.

[Source: Association for Better Living and Education (ABLE): Form 1023 / Part II: Activities and operational information]

Below, a table with the training fees paid/collected by the Scientology's secular fronts. Click on a figure to open the PDF file in which the figure appears. The amounts are taken from expense and income items marked as "books," and from Part I/line 10 of the 990 filings. Figures in U.S. dollars. There are probably more revenue from books and/or materials which are not reported here, as only the items unambiguously described as books and/or materials are reported here.

43 entities	2007		2006		2005		2004		2003		2002
	Paid	Collected	Paid	Collected	Paid	Collected	Paid	Collected	Paid	Collected	Paid	Collected
Total Change from previous year	0	0	1,186,174 -10%	2,654,989 -4%	1,315,551 30%	2,774,284 40%	1,011,094 4%	1,975,013 22%	968,903 11%	1,624,506 -5%	871,818	1,713,566
Ability Academy Inc. (dba, Delphi Academy of San Diego)			6,996		8,559
Ability Apple School			529		1,500				1,202		585
Ability Plus Academy of Colorado, Inc.			216	263	291	234	205	274	40	155	106	639
Ability School of Utah			903	903
Academy for Learning			3,148	3,148			2,561	2,561	3,124	3,124	2,789	3,202
Applied Scholastics International			98,063	231,975	106,127	284,738	84,958	202,174	117,370	148,095	53,858	100,927
Applied Scholastics of Florida, Inc. (dba, Applied Scholastics East U.S.)									14,834	17,806	17,627	21,188
Applied Scholastics of Orange County					164	297	483	976	1,119	2,462	1,208	2,304
Applied Scholastics Western United States							11,658	26,044	20,457	32,734	21,833	29,171
Association for Better Living and Education International			373,921	673,253	333,704	619,723	304,206	541,425	320,241	432,040	264,034	390,241
Citizens Commission on Human Rights			25,073	89,073	16,950	51,934	9,256	31,750	15,183	56,552	27,154	78,233
Citizens for an Alternative Tax System								71	7	219
Clearwater Academy International			36,340		16,219		20,388		23,071	28,357	24,743	30,995
Clearwater Community Volunteers, Inc.			8,043
Criminon International			3,457	6,135	2,006	5,954				50		100
Criminon, Inc.			478	1,800
Delphi Academy of Boston, Inc.				804		940		1,114		668		627
Delphi Schools, Inc.			73,731	133,700	105,908	153,854	13,824	89,368	27,878	102,227	22,075	119,404
Education Basics and Beyond, Inc. (also, The Brighten School)					1,309		1,258	1,261	1,705	1,601	1,427	1,419
Foundation for Advancements in Science and Education			20,569	261,122	36,579	385,257					34,031	283,472
Friends of Narconon, International			16,114	50,887	12,640	40,954	6,289	14,949	10,773	22,922	5,364	28,400
Golden Academy and Tutoring Center										2,472
Hollywood Education and Literacy Project (Los Angeles)			1,085								4,423	3,052
International Foundation for Human Rights and Tolerance			10,629	13,696	342	2,299	531	2,114	745	3,324	1,527	8,437
Literacy and Education Awareness Project			6,421		2,567		4,363		2,049		982	1,293
Minnesota Applied Study Technology, Inc.												1,160
Mojave Academy, Inc.							9,620		3,127		7,359
Narconon Drug Prevention and Education, Inc.			103	112	75	100	316	661	40	565	1,181	2,213
Narconon Eastern United States			2,108	3,165	8,614	3,195	1,875
Narconon Florida, Inc.			75
Narconon Hawaii			3,468	118		90
Narconon Inc.			418	439	32	54	482	666	1,214	1,500	2,007	2,262
Narconon International			43,104	86,506	82,119	122,127	48,782	88,011	69,781	101,914	33,276	44,527
Narconon Northern California			57,786	112,775	51,948	88,925	27,391	74,126	31,557	93,367	29,005	51,148
Narconon of Oklahoma, Inc. (also, Narconon Arrowhead)			135,728	391,383	257,138	464,276	193,170	383,583	148,317	263,775	191,513	322,307
Narconon Sacramento						2,794
Narconon Southern California			118,340	225,059	104,033	204,939	86,057	156,328	77,812	143,123	65,793	92,630
Narconon Stone Hawk (also, Freedom Center of Albion)			13,884		58,348		39,854
Renaissance Academy Inc.									5,512		264
Second Chance Program, Inc.			3,755		200		9,905
Set A Good Example Foundation (formerly, Concerned Businessmen's Association of America)							24,406		503		1,548
Standard Education, Inc.					81	488	44	86
The Way to Happiness Foundation International			121,689	368,673	108,098	341,112	109,212	357,471	71,242	165,454	56,106	94,215