Form 1023 filings vault
As per Internal Revenue Service (IRS), an non-profit entity must make its Form 1023 (application for exemption) and all supporting documents available for public scrutiny. [ref]
The source material from Lermanet consists of long streams of scanned pages. These documents contain official statements from Scientology-related entities, as such they are important (along with the financial data).
I am also looking for more 1023 filings (and supporting documents) from Narconon International, Applied Scholastics International, Criminon International, World Institute of Scientology Enterprises, or any other Scientology-related entity which is not listed here. If you have these, I will appreciate if you share.
Contents
- Association for Better Living and Education (ABLE): Form 1023
- Source: Arnaldo Lerma / IRS103.TIF - IRS122.TIFF
- IRS letter of exemption as 501(c)(4)
- IRS letter of exemption as 501(c)(3)
- Part I: Identification of applicant
- Part II: Activities and operational information
- Program of activities
- Fundraising program
- Officers, directors and trustees
- Staff compensation
- Lars Asplund, vice president for quality control
- Emanuel Capbern-Gasqueton, vice president for fundraising
- Sherrie Fields, director
- Joseph Francis, secretary
- Charlyne Hartley, trustee
- Mark Ingber, trustee
- Leticia Lobato, director
- Jan Lok, senior vice-president for administration
- Rena Weinberg, president
- Tom Woodruff, trustee
- Laurie Zurn, director, treasurer
- Relationship with other organizations
- Applied Scholastics, Inc.
- Building Management Services
- Church of Scientology Advanced Organization Saint Hill Europe and Africa (Denmark)
- Church of Scientology, Inc. (Australia)
- Church of Scientology International
- Church of Scientology of New York
- Church of Scientology of Toronto
- Church of Scientology Religious Education College (UK)
- Narconon International
- Religious Technology Center
- Social Coordination (SOCO)
- The Way To Happiness Foundation
- Determination of charges
- Part III: Technical requirements
- Part IV: Financial data (html)
- ABLE Exhibits
- Form 1024
- Form 8718
- Exhibit A: Articles of incorporation, dated October 10, 1988
- Exhibit B: Bylaws, dated December 29, 1988
- Exhibit C: An Alternative Approach to Allergies by doctors Thereon Randolph and Ralph Moss
- Exhibit D: Narconon booklet
- Exhibit E: Applied Scholastics booklet
- Exhibit F: Copy of The Way to Happiness
- Exhibit G: Newspaper regarding gang members combating graffiti and drugs based The Way to Happiness
- Exhibit H: Proclamation and congressional record excerpts
- Exhibit I: Newspaper articles regarding The Way to Happiness
- Exhibit J: Portfolio of articles, photographs, etc. [10.9MiB]
- Exhibit K: Assignment to ABLE of Narconon mark
- Exhibit L: Assignment to ABLE of Applied Scholastics mark
- Exhibit M: License from ABLE to Narconon International
- Exhibit N: License from ABLE to Applied Scholastics
- Exhibit O: License from Narconon International to local Narconon
- Exhibit P: License from Applied Scholastics to school
- Exhibit Q: Representative copies of reports ABLE receives from SBCs
- Exhibit R: Narconon Chilocco video
- Exhibit S: El Tiempo editorial on Way to Happiness
- Exhibit T: Breakdown of donations raised on behalf of other organizations in 1990
- Exhibit U: Breakdown of grants and donations to other organizations in 1990
- Exhibit V: Cora Asplund declaration
- Exhibit 1: Survey of Narconon graduates
- Exhibit 2: Pilot Narconon materials [6.9MiB]
- Narconon Gain Control of Your Life Course - Part 1
- Narconon Gain Control of Your Life Course - Part 1 / Introduction
- Narconon Gain Control of Your Life Course - Part 1 / Objectives - What are they
- Narconon Gain Control of Your Life Course - Part 1 / Counseling at Narconon
- Narconon Gain Control of Your Life Course - Part 1 / The ARC Triangle and Communication
- Narconon Gain Control of Your Life Course - Part 1 / Training Routines: Beginning TR0-TR4
- Narconon Gain Control of Your Life Course - Part 1 / Training Routines: TRs 6-9
- Narconon Gain Control of Your Life Course - Part 2
- Narconon Gain Control of Your Life Course - Part 2 / Definitions
- Narconon Gain Control of Your Life Course - Part 2 / Indicators
- Narconon Gain Control of Your Life Course - Part 2 / Flattening an exercise
- Narconon Gain Control of Your Life Course - Part 2 / Three important rules
- Narconon Gain Control of Your Life Course - Part 2 / Session report form and worksheet
- Narconon Gain Control of Your Life Course - Part 2 / Procedure for starting and ending a session
- Narconon Gain Control of Your Life Course - Part 2 / Narconon counselor's code
- Narconon Gain Control of Your Life Course - Part 3
- Narconon Gain Control of Your Life Course - Part 3 / Objective one
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise two
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise three
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise four
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise five
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise six
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise seven
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise eight
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise nine
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise ten
- Narconon Gain Control of Your Life Course - Part 3 / Objective exercise eleven
- Narconon Gain Control of Your Life Course - Supervisor section
- Exhibit 3: Illustrations for Narconon books
- Exhibit 4-12: Narconon books (nine)
- Exhibit 13: Applied Scholastics surveys [4.8MiB]
- Exhibit 14: Research for Applied Scholastics books [3.7MiB]
- Exhibit 15: Pilot of Basic Study Manual [4.1MiB]
- Exhibit 16: Illustrations for BSM
- Exhibit 17: Basic Study Manual [6.6MiB]
- Contents
- Chapter one: Why study?
- Chapter two: The barriers to study
- Chapter three: Understanding words
- Chapter four: Dictionaries
- Chapter five: Demonstration
- Chapter six: Word clearing
- Chapter seven: Coaching and checkouts
- Chapter eight: Learning how to learn
- Summary
- About the author
- Glossary
- Index
- For more information
- Applied Scholastics groups and organizations
- Exhibit W: Briefings provided to fundraisers
- Exhibit X: ABLE donor list through 1990
- Exhibit Y: Invitation to fund-raising reception
- Exhibit Z: General informational brochure
- Exhibit AA: Solicitations for contributions
- Exhibit BB: Solicitations for contributions
- Exhibit CC: Solicitations for contributions to an organizations ABLE supports
- Exhibit DD: Informational mailer
- Exhibit EE: Thank you letter
- Exhibit FF: Weekly reports ABLE provides CSI
- Exhibit GG: ABLE's lease from BMS
- Bridge Publications, Inc. (BPI): Form 1023 (An integrated auxiliary of CSI)
- Source: Arnaldo Lerma / IRS073.TIF
- Part I: Identification of applicant
- Part II: Activities and operational information
- Narrative description of activities
- Fundraising program
- Officers and directors
- Ann Arnow, director, vice-president
- Lis Astrupgaard, director, president
- Marilyn Pisani, director, secretary
- John Goodwin, director, treasurer
- Teresa Winther, director
- Relationship with other organizations
- Association for Better Living and Education
- Author Services, Inc.
- Author's Family Trust B
- Building Management Services
- Church of Scientology International
- Churches of Scientology
- International Publications Trust
- New Era Publications International ApS
- Financial accountability
- Determination of charges
- Part III: Technical requirements
- Part IV: Financial data (html)
- Schedule D: Supporting organization
- Church of Scientology International
- Exhibit A: Articles of incorporation, dated January 28, 1981
- Exhibit B: Amendments to bylaws to transform BPI into a non-profit religious corporation (from a for-profit corporation), dated December 27, 1988
- Exhibit C: Restated articles of incorporations, dated August 3, 1993
- Exhibit D: Bylaws, dated August 3, 1993
- Exhibit E: Literary agreement (Author's Family Trust B/BPI)
- Exhibit F: What is Scientology literary agreement (Author's Family Trust B/CSI/BPI)
- Exhibit G: Audio publishing license agreement (Author's Family Trust B/BPI)
- Exhibit H: An introduction to Scientology video publishing license agreement (Author's Family Trust B/BPI)
- Exhibit I: Trademark license agreement (Author's Family Trust B/BPI)
- Exhibit J: Fiction literary agreement (Author's Family Trust B/BPI)
- Exhibit K: Audio publishing license agreement (Mission Earth) (Author's Family Trust B/BPI)
- Exhibit L: Agreement - Biography (Author's Family Trust B/BPI)
- Exhibit M: Photo license agreement (Author's Family Trust B/BPI)
- Exhibit N: Bust license agreement (Author's Family Trust B/BPI)
- Exhibit O: Calendar license agreement (Author's Family Trust B/BPI)
- Exhibit P: Writers of the Future literary agreement (Author's Family Trust B/BPI)
- Exhibit Q: License agreement (Author Services, Inc./BPI)
- Exhibit R: 1985 Battlefield Earth Calendar [letter from BPI to L. Ron Hubbard, dated May 20, 1984]
- Exhibit S: Recording rights and merchandising agreement (Author's Family Trust B/BPI)
- Exhibit T: Publishers Weekly [dated March 17, 1989]
- Exhibit U: [Various fliers advertizing L. Ron Hubbard materials]
- Exhibit V: [Various fliers advertizing L. Ron Hubbard materials]
- Exhibit W: [Various fliers advertizing L. Ron Hubbard materials]
- Exhibit X: Lease (Building Management Services/BPI)
- Exhibit Y: Lease (Erwin and Essie Appel Trust/BPI)
- Exhibit Z: Lease (The Smooke Family Revocable Trust/BPI)
- Building Management Services (BMS): Form 1023 (An integrated auxiliary of CSI)
- Source: Arnaldo Lerma / IRS080.TIF
- Part I: Identification of applicant
- Part II: Activities and operational information
- Statement of activities
- Sources of financial support
- Officers and directors
- Gordon Bolstad, director, treasurer
- Laurie Englehardt, director, president
- Barry Stein, director, secretary
- Relationship with other organizations
- Association for Better Living and Education
- Bridge Publications, Inc.
- Church of Scientology Celebrity Centre International
- Church of Scientology International
- Church of Scientology of Los Angeles
- International Hubbard Ecclesiastical League of Pastors
- Scientology Missions International
- United States Parishioners Trust
- World Institute of Scientology Enterprises
- Part III: Technical requirements
- Part IV: Financial data (html)
- Schedule D: Supporting organization
- Church of Scientology International
- Exhibit A: Articles of incorporation, dated October 26, 1988
- Exhibit B: Bylaws dated, June 18, 1987
- Exhibit C: Lease [contracts]
- Church of Scientology International
- 6724 Hollywood Boulevard (aka, "Hollywood Inn")
- Gilman Hot Springs, except rooms #62, 64-71 of Building #7, known as "Middle Villa"
- Gilman Hot Springs, amendment to add rooms #62, 64-71 of Building #7, known as "Middle Villa"
- Happy Valley, including the "Ranch"
- 6331 Hollywood Boulevard, basement through 6th floors, 8th through the 12th floors
- 4833 Fountain avenue (aka "Main Building"), portion of the ground floor facing Fountain Avenue between Catalina and Berendo Streets
- 6331 Hollywood Boulevard, amendment to include parking lot on the other side of Ivar Street
- Church of Scientology Celebrity Centre International
- World Institute of Scientology Enterprises
- Bridge Publications, Inc.
- Church of Scientology of Los Angeles
- Church of Scientology Western United States
- Association for Better Living and Education
- Church of Scientology International
- Criminon International: Form 1023 (A Scientology-linked secular entity)
- Source: Maggie DiPietra
- IRS letter of exemption as 501(c)(3)
- Part I: Identification of applicant
- Part II: Activities and operational information
- Statement of activities
- Fundraising program
- Officers and directors
- Shelley Beckmann (Treasurer)
- Joni Ginsberg (Trustee)
- Phil Hart (Trustee)
- Joan Lonstein (Secretary)
- Tammy Terrenzi (President)
- Frank Zurn (Director)
- Laurie Zurn (Trustee)
- Relationship with other organizations
- Association for Better Living and Education
- Narconon International
- The Way To Happiness
- Financial accountability
- Exempt-function assets
- Leases
- Determination of charges
- Part III: Technical requirements
- Unusual grants
- William "Bill" Kilpatrick
- Linda Rosen
- Reed Slatkin (More about Reed Slatkin)
- Unusual grants
- Part IV: Financial data (html)
- Exhibit A: Articles of incorporation [incomplete]
- Exhibit B: Bylaws [missing]
- Exhibit C: License agreement (Criminon International/local affiliate) [missing]
- Exhibit D: License agreement - Marks (ABLE/Criminon) [missing]
- Exhibit E: Fundraising sollicitation request from ABLE to Criminon [missing]
- Exhibit F: Lease agreement [missing]
- Exhibit G: Lease agreement [missing]
- Church of Scientology Flag Service Organization, Inc. (CSFSO): Form 1023 (An independent church)
- Source: Arnaldo Lerma / IRS091.TIF
- Part I: Identification of applicant
- Part II: Activities and operational information
- Description of activities
- Fundraising program
- Officers and directors
- Debbie Cook, director
- Janet Herring, director
- Pilar Jason, trustee
- Virginia Leeson, assistant secretary
- Marsha Lovering, secretary
- Barbara Meador, director, treasurer
- Barbara Newton, trustee
- Mary Story, director, vice-president
- Mary Voegeding, president
- Craig Wilson, trustee
- Relationship with other organizations
- Church of Scientology International
- Church of Scientology Religious Trust
- FSO Oklahoma Investment Corporation
- Religious Technology Center
- Trust for Scientologists
- United States Parishioners Trust
- Financial accountability
- Assets used in performance of exempt function
- Leases
- Determination of charges
- Part III: Technical requirements
- Part IV: Financial data (html)
- Exhibit A: Amended and restated articles of incorporation, dated June 2, 1982
- Exhibit B: Revised bylaws dated, June 2, 1982
- Exhibit C: License agreement (CSI/CSFSO) (Marks)
- Exhibit D: Ecclesiastical support agreement (CSI/CSFSO)
- Exhibit E: Motion picture exhibition agreement (CSI/CSFSO)
- Exhibit F: Contract respecting certain religious documents (CSFSO/CSI)
- Exhibit G: Organizational covenant - Advanced Technology - U.S. (RTC-CSFSO)
- Exhibit H: Source Mag Issue 87
- Exhibit I: Representative copies of dissemination materials sent through mail
- Exhibit J: Office lease agreement (Coachman Downtown Center Associates/CSFSO)
- Exhibit K: Lease agreement (CSFSO/Freewinds Relay Office, Inc.)
- Church of Scientology International (CSI): Form 1023 (An independent church, recognized as the "Mother Church of the Scientology religion")
- Source: Arnaldo Lerma / IRS008.TIF
- Part I: Identification of applicant
- Part II: Activities and operational information
- Attached statement
- Table of contents
- Table of exhibits
- A. Introduction
- B. The Scientology ecclesiastical hierarchy
- C. Publications and film organizations
- D. Social betterment organizations
- E. Membership organizations
- F. Miscellaneous organizations
- G. Funding and reserves
- Exhibit 1: Articles of incorporation, dated November 18, 1981
- Exhibit 2: Restated articles of incorporation, dated May 20, 1982
- Exhibit 3: Amended articles of incorporation, dated May 13, 1986
- Exhibit 4: Revised bylaws, dated May 20, 1982
- Exhibit 5: Information provided to IRS working group relevant to the activities of CSI
- Exhibit 6: Golf course lease agreement with CCA/SILBAND GOLFCORP
- Exhibit 7: CSI lease from Building Management Services
- Exhibit 8: Lease between CSI and CAJ Associates
- Exhibit 9: What is Scientology?
- Exhibit 10: Scientology Classification, Gradation and Awareness chart [illegible] (html [legible])
- Exhibit 11: Assignment of marks to Religious Technology Center ("RTC"), dated May 16, 1982
- Exhibit 12: Assignment of advanced technology to RTC, dated May 16, 1982
- Exhibit 13: Covenant between RTC and CSI concerning marks, dated May 18, 1982, with addenda, dated February 12, 1984, November 15, 1984, December 29, 1988, and January 15, 1990
- Exhibit 14: The Bridge of Knowledge, Book Containing Ron's Legacy of the Tech
- Exhibit 15: Staff training course
- Chaplain mini hat
- HCO Policy Letter of 7 February 1965 - Keeping Scientology Working Series 1
- HCO Policy Letter of 17 June 1970RB - Keeping Scientology Working Series 5R
- Division 6B: Public servicing division organizing board
- HASI London No. 242, 19 June 1959 - Administrative side of the PE foundation
- HCO Policy Letter of 28 February 1965 - Deliver
- HCO Policy Letter of 25 February 1991 - Delivering public division courses
- The CSreed of the Church of Scientology (1954)
- The Aims of Scientology
- HCO Policy Letter of 2 September 1968 - Chaplain
- HCO Policy Letter of 29 August 1979R - Org board for the department of the chaplain
- HCO Policy Letter of 29 August 1979R - The department of the chaplain
- HCO Policy Letter of 5 August 1966RA - Chaplain's court civil hearings
- HCO Policy Letter of 2 August 1965 - Chaplain
- HCO Policy Letter of 15 August 1957R - Ministerial qualifications
- HCO Policy Letter of 19 December 1988R - Scientology marriage counseling
- HCO Policy Letter of 16 April 1970 - Morale
- HCO Policy Letter of 20 July 1970 - Cases and morale of staff
- HCO Policy Letter of 27 January 1980 - Rudiments (ARC break) program
- HCO Policy Letter of 25 June 1972 - Recovering students and PCs
- HCO Policy Letter of 23 February 1970 - Quality of service
- HCO Policy Letter of 6 May 1984 - ARC break program - additional data
- ED 568 Int 15 September 1967 - ARC break registrar
- Exhibit 16: The Path to Truth, Ron's Recorded Legacy of the Tech
- Exhibit 17: How To Use Dianetics: A Visual Guidebook To The Human Mind
- Exhibit 18: Audio-cassette Scientology: Improving Life In A Troubled World
- Exhibit 19: Ron The Philosopher Issue I: The Quest For Truth
- Exhibit 20: International Scientology News, Issue 31
- Exhibit 21: The Church of Scientology, A Vital Force In Community
- Exhibit 22: The Command Channels of Scientology booklet (Wikileaks has a much better scanned version of the same booklet)
- Exhibit 23: CSI/IHELP agreement concerning use of marks, dated December 15, 1982
- Exhibit 24: Representative IHELP/minister agreement concerning use of marks
- Exhibit 25: Centre, The Mission Journal, Issue 57
- Exhibit 26: CSI/SMI agreement concerning orthodox use of marks, dated May 19, 1982
- Exhibit 27: Representative SMI/mission interim authorization concerning use of marks, dated January 9, 1988
- Exhibit 28: Representative SMI/mission agreement concerning orthodox use of marks (United States mission)
- Exhibit 29: Representative SMI/mission agreement concerning orthodox use of marks (foreign mission)
- Exhibit 30: Representative Class V church/SMI agreement concerning confidentiality of religious information
- Exhibit 31: Representative CSI/Class V church agreement concerning orthodox use of marks
- Exhibit 32: Representative CSI/Class V church ecclesiastical management agreement
- Exhibit 33: Representative Class V church/CSI agreement concerning confidentiality of religious information
- Exhibit 34: Celebrity magazine, Issue 263
- Exhibit 35: CSI/CC Int ecclesiastical management agreement, dated January 1, 1992
- Exhibit 36: CC Int/CSI agreement concerning confidentiality of religious information, dated March 2, 1983
- Exhibit 37: CSI/CC Int agreement concerning orthodox use of marks, dated November 21, 1984
- Exhibit 38: Representative CC Int/Celebrity Centre agreement concerning orthodox use of marks
- Exhibit 39: Representative CSI/advanced organization agreement concerning orthodox use of marks
- Exhibit 40: Representative advanced organization/CSI agreement concerning confidentiality of religious information
- Exhibit 41: Representative CSI/advanced organization ecclesiastical management agreement, dated January 1, 1992
- Exhibit 42: Representative RTC/advanced organization agreement concerning orthodox use of advanced technology, dated May 23, 1985
- Exhibit 43: Source magazine, Issue 87
- Exhibit 44: CSI/CSFSO agreement concerning use of marks, dated May 26, 1982
- Exhibit 45: CSI/CSFSO ecclesiastical services agreement, dated January 1, 1992
- Exhibit 46: CSFSO/CSI agreement concerning confidentiality of religious information, dated March 9, 1983
- Exhibit 47: RTC/CSFSO agreement concerning orthodox use of advanced techonology, dated January 1, 1982
- Exhibit 48: Freewinds magazine, Issue 11
- Exhibit 49: CSI/CSFSSO agreement concerning orthodox use of marks, dated May 7, 1988
- Exhibit 50: CSI/CSFSSO ecclesiastical services agreement, dated June 3, 1989
- Exhibit 51: CSFSSO/CSI agreement concerning confidentiality of religious information, dated June 3, 1989
- Exhibit 52: RTC/CSFSSO agreement concerning orthodox use of advanced technology, dated June 2, 1988
- Exhibit 53: Freewinds Relay Office ("Relay Office") articles of incorporation, dated May 6, 1988
- Exhibit 54: Relay Office bylaws, dated December 31, 1989
- Exhibit 55: CSI/Relay Office agreement concerning orthodox use of marks, dated May 25, 1988
- Exhibit 56: Representative CSI/Class V church and Celebrity Centre agreements concerning use of motion pictures
- Exhibit 57: Representative CSI/Saint Hill and advanced organization agreement concerning orthodox use of motion pictures
- Exhibit 58: CSI/CSFSO agreement concerning orthodox use of motion pictures, dated October 23, 1991
- Exhibit 59: CSI/CSFSSO agreement concerning orthodox use of motion pictures, dated March 8, 1992
- Exhibit 60: Motion picture exhibit agreement between trust and CSI
- Exhibit 61: Representative SMI/mission motion picture license agreement
- Exhibit 62: Trust/SMI motion picture license agreement
- Exhibit 63: CSI/SMI motion picture agreement, dated July 1, 1991
- Exhibit 64: Inroads magazine
- Exhibit 65: Narconon, drug rehabilitation and education services
- Exhibit 66: Narconon Chilocco New Life Center
- Exhibit 67: Narconon Drug Prevention and Rehabilitation Services 1992 Annual Report
- Exhibit 68: Applied Scholastics International -- Achieving Quality Education in Communities Around the World
- Exhibit 69: The Way To Happiness -- A Common Sense Guide to Better Living
- Exhibit 70: Educational brochures distributed by Citizens Commission on Human Rights
- Exhibit 71: Crusader, The Voice of Religious Freedom, Vol III, Issue 6
- Exhibit 72: Freedom magazine
- Exhibit 73: Selection of news articles concerning social betterment projects of Scientology churches
- Exhibit 74: Sea Organization contract
- Exhibit 75: Building Management Services ("BMS") articles of incorporation, dated June 17, 1987
- Exhibit 76: BMS amendment to articles of incorporation, dated October 26, 1988
- Exhibit 77: BMS bylaws, dated June 17, 1987
- Exhibit 78: CSI notice to World Institute of Scientology Enterprises, dated December 31, 1988
- Exhibit 79: RTC/Inspector General Network ("IGN") agreement, dated June 18, 1985
- Exhibit 80: IGN/Dianetics Foundation International ("DFI") agreement concerning orthodox use of marks, dated December 3, 1991
- Exhibit 81: Representative agreement between DFI and an organization concerning confidentiality of religious information
- Exhibit 82: DFI/Dianetics Centers International ("DCI") agreement concerning orthodox use of marks, dated December 3, 1991
- Exhibit 83: Agreement between DCI and an organization concerning the orthodox use of religious marks
- Exhibit 84: Hubbard Dianetics Foundation ("HDF") articles of incorporation, dated July 10, 1985
- Exhibit 85: HDF certificate of amendment of articles of incorporation, dated August 12, 1987
- Exhibit 86: HDF bylaws, dated November 20, 1985
- Officers, directors and trustees
- Brian Anderson, vice president
- Tom Ashworth, trustee
- Leslie Browning, assistant secretary
- Jonno Epstein, treasurer
- Lynn Farny, secretary
- Stephanie Horwich, director
- Mark Ingber, trustee
- Heber Jentzsch, president
- Guillaume Lesevre, director
- Mark Rathbun, trustee
- Cathy Rinder, director
- Mike Rinder, director
- Mike Sutter, trustee
- Mark Yager, trustee
- Janet Weiland, vice president for United States affairs
- Kurt Weiland, director
- Relationship with other organizations
- Church of Scientology Religious Trust
- Dianetics Foundation International
- FSO Oklahoma Investment Corporation
- Inspector General Network
- International Association of Scientologists
- Religious Technology Center
- Scientology Missions International
- United States Parishioners Trust
- Assets used in performance of exempt function
- Facilities managed by another organization
- Leases
- Determination of charges
- Legislative activities
- Attached statement
- Part III: Technical requirements
- Part IV: Financial data (html)
- Schedule A – Churches
- History of development of the organization
- Renunciation of beliefs of or membership in other churches or religious orders
- Formal code of doctrine and discipline
- Worship services
- Are services open to the public
- Methods used to attract new members
- Religious instruction of the young
- Established place of worship
- Qualifications for ordination of ministers
- Response to first series of questions (April 24, 1991) [also referred as "Burke-Feffer submission"]
- Question I-1: A complete list of all entities ...
- The principal organizations ... are described in the Form 1023 ... filed in March 1990 ...
- 1. WISE. Inc.
- 2. FSO OIC
- 3. NEP subsidiaries
- 4. ERA Dinamica Editores
- 5. SOR Services Ltd.
- 6. IAS service corporations
- 7. European Association for Scientology
- 8. Danish Association of Scientologists
- 9. Mastertech
- 10. California Association of Dianetic Auditors (CADA)
- 11. RTC Australia
- ... Attached as Exhibit I-2 is a list of the officers, directors, trustees and shareholders of each of the entities identified ...
- [On dissolved entities]
- Question I-2: An organizational chart showing the place and relationship of each entity in the structure
- Question I-3: An explanation of how operational and financial authority is exercised ...
- Question I-4: An explanation of who exercises control over the entities ...
- Question I-5: A description of the flow of funds or other assets ...
- ... Scientology administrative policy requires that each church maintain the following additional accounts: ...
- ... In addition, three Scientology religious trusts and one corporation participate in the reserves system ...
- ... The Reserves Committee itself consists of five CSI staff personnel ... The specific responsibilities and functions of each ...
- ... proposals for expenditures from central reserves will be prepared long before the expenditure is necessary ...
- Question I-6: An explanation of the distribution of the assets ...
- Question I-7: An explanation of any commission compensation systems used ...
- Question I-8: A description of all services or products offered ...
- Question I-9: An explanation of the financial reporting system used ...
- Question I-10: In responding to the questions herein, ... please provide best estimate as to actual dollar amounts
- Exhibit I-1: Form 1023 CSI filed in March 1990
- Exhibit I-2: List of trustees, directors and officers
- Exhibit I-3: Churches of Scientology
- Exhibit I-4: Ecclesiastical support organizations
- Exhibit I-5: Publications organizations
- Exhibit I-6: Social betterment and other public benefit organizations
- Exhibit I-7: Summary description of Scientology membership organizations
- Exhibit I-8: Summary description of other Scientology organizations
- Exhibit I-9: Analysis of financial money flows
- Related: Exhibit I-17: Analysis of financial money flows
- Related: Question II-4h: Addendum to Exhibit I-9
- Related: Exhibit III-4-G: Analysis of CSI financial money flows
- Related: Exhibit III-4-H: Analysis of Author Services, Inc. financial money flows
- Related: Exhibit III-4-I: Analysis of Author's Family Trust financial money flows
- Related: Exhibit III-4-J: Analysis of financial money flows, 1989-1990, Church of Scientology Religious Education College, Church of Scientology AISH EU and AF, and Church of Scientology (Inc) Australia
- Related: Exhibit IV-3: Analysis of money flows for CSREC
- Related: Exhibit IV-6: Analysis of money flows for IAS, Theta Management, Ltd., IAS Administrations, N.V., Management Services Administration, Ltd.
- Exhibit I-10: RTC, CSI and CST: Protest
- Exhibit I-11: CSI and RTC: Supplemental submission Part I (August 3, 1987)
- Table of contents
- Table of exhibits
- I. Procedural background
- II. Examination of a Church's "commercial-like" activities is prohibited by the Constitution
- III. Commercialism is irrelevant when activities are inherently exempt
- IV. The activities in question do not indicate a commercial purpose
- A. Advertising
- B. Reduced-fee services
- C. Pricing
- D. Reserves
- 1. Scientology's central reserves system
- 2. Reserves management
- 3. Amount of reserves
- 4. Planned uses of reserves
- E. Emphasis on finance
- V. Conclusion
- Exhibit I-12: First Presbyterian Church of Evanston's "Leaders in Training"
- Exhibit I-13: United Methodist Church's "Skill Development," "Setting Goals, Recruiting, Evaluating" and "Administrative Evaluation, Use of Computers"
- Exhibit I-14: Oregon Conference of Seventh-Day Adventists' "'Love Takes Time' Marriage Retreat"
- Exhibit I-15: Valley Presbyterian Church's "Family Communications," "Techniques for Better Communication" and "Solving Individual Problems"
- Exhibit I-16: Statement from Grant Thornton
- Exhibit I-17: Analysis of financial money flows
- Question I-1: A complete list of all entities ...
- Response to second series of questions (June 2, 1992)
- Question II-1: Scientology-related organizations
- General introduction
- (i) Church of Scientology missions
- (ii) Class V Churches of Scientology
- (iii) Publications organizations
- (iv) Social betterment organizations
- (v) Organizations holding assets for Scientology-related organizations
- (vi) Organizations involved with M.V. Freewinds
- (vii) Membership organizations
- (viii) Licensors or licensees of the Scriptures
- (ix) Taxable or for-profit organizations in which Scientology-related organizations or individuals hold a beneficial interest
- (x) Flag Banking Officer/Finance Director
- Question II-2: Articles and bylaws for Bridge Publications, Inc., and New Era Publications
- Question II-3: [On corporate structure matters]
- a. The Command Channels update
- b. Describe the management structure of the following entities ...
- (i) Sea Organization
- (ii) Watchdog Committee
- (iii) Central Reserves Committee
- (iv) Inspector General Network
- (v) Authorization, Verification and Correction International
- (vi) International Finance Office
- (vii) International Management Executive Committee
- (viii) Flag Network Coordination Committee
- (ix) Commodore's Messenger Organization International
- (x) Office of Special Affairs International
- c. Name the individuals who held the following offices ...
- d. Did the Guardian's Office exists on December 31, 1989 or any date since then? ...
- Question II-4: [On financial matters]
- (a) Difference between Flag Banking Officer and Finance Director
- (b) Financial auditing procedure
- I. Financial auditing procedures
- II. Flag banking officer procedures
- A. Deposit and reconciliation of funds
- B. Weekly financial planning
- C. Expenditure allocations
- D. Disbursement procedures
- i. HCO book account
- ii. Field staff member (FSM) commission and Service Completion award (SCA) accounts
- iii. Claims verification board (CVB) account
- iv. General liability fund account
- v. Transfer to Building Fund account ...
- vi. Retention in Finance Office accounts
- vii. Support payments to CSI
- viii. Film lease payments
- ix. Advanced Tech license fees ...
- x. Continental management organization payment
- xi. Translations unit payment
- xii. Planetary dissemination and public relations expenses
- (c) INCOMM computerized reports
- (d) Contributions by U.S. churches to CSRT
- (ef) Methods of handling receipts
- (g) Advance payment trusts instruments
- (h) Organizations not covered in Burke-Feffer submission
- Addendum to Exhibit I-9 Related: Exhibit I-9
- (i) Clarification of Exhibit 9 to Burke-Feffer submission
- (j) Identity of sample Class V church and mission in Burke-Feffer submission
- (k) How advanced payments are reflected in Exhibit 9 to Burke-Feffer submission
- (l) Definition of "commercial vendors"
- Question II-5: Project use of reserves
- Church of Scientology
- Church of Spiritual Technology
- A. Metal plates project
- B. Archival publishing project
- C. Archival reference book project
- D. Archival record project
- E. Archival compact disc project
- F. Digital film project
- G. Analog tape project
- H. Time capsule project
- I. Thermal cover project
- J. Storage rack project
- K. Playback equipment project
- Additional project
- Report on use of reserves as projected in August 1987 submission
- Dissemination of the technology
- Projected expenditures for defense
- Properties in Clearwater
- Planned property renovations and purchases in Los Angeles
- Gliman Hot Springs properties and facilities
- Additional investments
- Projected expenditures for computer equipment
- LRH compilations unit
- Office of LRH personal public relations officer and Church periodicals
- Uniforms for Sea Org staff
- Additional
- Summary
- [Missing pages: "Entities in Question 1 that are not included in response to this Question"]
- Question II-6: Central reserves
- 6-1: Extent of holdings
- 6-2: Expenditure responsibility
- 6-3a: Assets under the jurisdiction of Central Reserves
- 1. Precious metal
- 2. Ship assets
- 5. Investment land
- 6. Real estate
- a. Anthony Building, 5165 Fountain Ave., Los Angeles
- b. Cedar Complex, 1404 North Catalina, Los Angeles
- c. Fifield Manor, 5930 Franklin Avenue, Los Angeles
- d. 19625 Highway 79, Gilman Hot Springs
- e. Hollywood Guaranty Building, 6331 Hollywood Blvd., Los Angeles
- f. Hollywood Inn, 5165 Hollywood Blvd., Los Angeles
- g. 36491 Bouquet Canyon Road, Saugus, California
- h. Gray Moss Block, Clearwater, Florida
- 6-3b: Classified statements of receipts and deposits to Central Reserves
- 6-4: [Missing pages: "Local reserves accounts"]
- Question II-7: Funds held overseas
- Question II-8: Response to questions concerning IMU
- Question II-9: International Association of Scientologists
- Relationship to Scientology-related organizations
- a. ... describe the relationship between IAS and Scientology-related organizations, ...
- b. Is there any written or oral agreement regarding the benefits of membership in IAS? ...
- c. Is membership in IAS solicited at or through the auspices of any Scientology-related organizations? ...
- d. Are donations to or for the benefit of IAS solicited at or through the auspices of any Scientology-related organizations? ...
- e. Does any Scientology-related organization provide ... office space or staff, or ... pay expenses ... of, any solicitations for membership in or donations to IAS?
- f. Does IAS have ... relationship, financial or otherwise, to the ownership or operation of the M.V. Freewinds, ...
- g. Please describe the management structure of IAS, including the names of those who manage the affairs ...
- h. Please describe CSI's recognition of IAS as the sole worldwide membership organization for Scientology parishioners. ...
- i. Does IAS use any intangible or intellectual property ... that is owned by any Scientology-related organization? ... does IAS pay for such use?
- Receipt and expenditures
- a. Please list all transfers of funds, property ... or other assets from any Scientology-related organization to IAS. ...
- [Missing pages: 9-15, 9-16, 9-18, 9-19, 9-20, 9-21]
- Operating entities
- Relationship to Scientology-related organizations
- Question II-10: [On legal matters]
- (a) Concerns about violations of public policy
- (b) Operation Snow White
- (c) Pending United States or state or local governmental investigations regarding possible criminal law violations (html transcript from gerryarmstrong.org)
- (d) List of all civil or criminal litigation commenced on or after January 1, 1980 (html transcript from gerryarmstrong.org)
- Michael Flynn
- The Van Schaick action
- Flynn Associates Management Corporation
- Flynn's probate gambit
- Government support for the Flynn campaign
- IRS CID support of Flynn
- Resolution of Flynn cases
- Other categories of cases
- Christofferson
- Wollersheim
- GO criminal activity fallout litigation
- The Mayo cases
- The Aznaran/Yanny litigation
- Other current litigation
- Personal injury, medical-related suits
- Conclusion
- Exhibit II-2-A: BPI's articles of incorporation, dated February 2, 1981
- Exhibit II-2-B: BPI's bylaws, dated March 19, 1981
- Exhibit II-2-C: Resolutions adopted by BPI's sole shareholder, dated December 27, 1988
- Exhibit II-2-D: NEP's articles of association, dated October 23, 1989
- Exhibit II-2-E: English translation of NEP's internal Rules of Procedure, dated January 18, 1988
- Exhibit II-3-A: The Command Channels of Scientology booklet [Missing]
- Exhibit II-3-B: Command Channels chart updated [Missing]
- Exhibit II-4-A: HCO Policy Letter 29 January 1971RA Flag Banking Officers
- Exhibit II-4-B: HCO Policy Letter 10 March 1971RA FBO Hat
- Exhibit II-4-C: HCO Policy Letter 23 September 1971RA Flag Banking Officer purposes
- Exhibit II-4-D: INT Finance ED 383 - FBO allocation Form Class V Orgs
- Exhibit II-4-E: INT Finance ED 381 - FBO allocation Form Flag Service Org
- Exhibit II-4-F: Statistics - sample graphs from Denver church
- Exhibit II-4-G: Representative weekly report: allocation of church income
- Exhibit II-4-H: Representative weekly report: beginning and ending of inventory
- Exhibit II-4-I: Representative weekly report: analysis of sources of income
- Exhibit II-4-J: Representative audits and balance sheets
- Exhibit II-4-K: WDC ED 65 Re: Ecclesiastical management agreements
- Exhibit II-4-L: CSI board minute, dated June 21, 1982, and sample management agreement
- Exhibit II-4-M: Example of management agreement, with Church of Scientology of Boston
- Exhibit II-4-N: Confirming letter from CSI to CSRT of payment made on 30 December 1982
- Exhibit II-4-O: Letter from CSI to Church of Scientology of Boston, dated July 10, 1985
- Exhibit II-4-P: Declaration of trust creating the Trust for Scientologists as amended
- Exhibit II-4-Q: Declaration of trust creating the United States Parishioners Trust
- Exhibit II-4-Q: Declaration of trust creating the United States Parishioners Trust
- Exhibit II-5: Before and after photographs (35 photographs)
- Exhibit II-6-A: Reserves disbursements to other entities including commercial vendors (1990)
- Exhibit II-6-B: Sample weekly financial planning coversheet for week ending 7 June 1990
- Exhibit II-6-C: Grant example #1
- Exhibit II-6-D: Grant example #2
- Exhibit II-6-E: [Missing]
- Exhibit II-6-F: [Missing: "Schedule of receipts and deposits to Central Reserves 1989-1991"]
- Exhibit II-6-G: [Missing: "List of local reserves accounts"]
- Exhibit II-8: Service contract between IMU and its parent
- Exhibit II-9-A: Documentation of IAS relationship to Churches of Scientology
- Exhibit II-9-B: Statement of benefits of IAS membership
- Exhibit II-9-C: IAS Constitution
- Exhibit II-9-D: Documentation of CSI's recognition of IAS as official membership organization
- Exhibit II-9-E: Correspondance between RTC and IAS re use of trademarks
- Exhibit II-9-F: Invitation to founding convention and pledge to mankind
- Exhibit II-10-A: GO 732 WW: Secret - SNOW WHITE PROGRAM, dated April 20, 1973
- Question II-1: Scientology-related organizations
- Response to third series of questions (November 23, 1992)
- 1. [On Scientology-related entities]
- a. Commercial licensees excluded from definition of "wholly unrelated commercial vendor"
- b. U.S. missions' organizing documents
- c. Publications organizations' gross receipts and assets
- d. (i) Ownership of Author Services, Inc.
- d. (ii) Ownership by an individual of stock in New Era Publications International ApS Tokyo
- d. (iii) Transfer of stock of SOR Management Services, Ltd.
- e. Definition of the term "inactive" and "dormant" with respect to CSC
- f. The term "N/A" concerning certain trusts
- g. Definition of terms "subsidiary of" and "owned by"
- h. Majestic Cruise Lines, Inc. of Florida
- i. San Donato Properties of Venezuela
- j. Compensated and unaffiliated Panamanian individuals, who are directors of SDP, Transcorp Services, S.A. and Majestic Cruise Lines, Inc.
- 2. Publications organizations' corporate documents currently in effect
- 3. [On asset diversion concerns]
- a. Sea Organization's role in the ecclesiastical management of the Church
- b. Means of detecting embezzlement of funds within Scientology administrative policies and procedures
- c. Authority to select or remove members of international management committees
- Selection of personnel in a Scientology church is the responsibility of ...
- (i) WDC [Watchdog Committee]
- (ii) International Management FBO
(v) Commodore's Messenger Organization
(vi) Central Reserves Committee - (iii) International Management Executive Council
- (iv) Flag Network Coordination Committee
- Removal
- Corporate positions
- d. Procedures for approval and disbursement of funds from Central Reserves
- e. Individuals barred from serving by reason of their services or actions on behalf of the Guardian's Office
- f. List of five highest paid service providers in 1989, 1990 and 1991
- 3A. [On staff compensation matters]
- a. Forms of compensation designated as staff welfare
- b. Class or classes of individuals who receive a parsonage or rental allowance
- c. [On staff compensation specifics]
- (i) Please name the twenty natural persons with the highest level of compensation ...
- (ii) Please provide the compensation ... for David Miscavige and Norman Starkey. ... include ... spouse, siblings ..., parents and children ...
- (iii) ... please provide the compensation ...for the following individuals: ...
- (iv) ... does any individual (or spouse) listed in (i)-(iii) above have any relationship to any vendor that does business with any Scientology-related organization ...
- (v) [Missing pages: "Vendor relationship"]
- 4. [On financial matters]
- a. Church directives setting forth methods for allocation of income to expense
- b. Circumstance in which income is handled in a manner other than being immediately deposited
- c. Scientology income and expense categories
- d. Explanation of various Scientology-related terms
- (i) Ad Council
- (ii) Department 21
- (iii) Data Bureau Flag
- (iv) Div 3
- (v) Div 6
- (vi) ITO (International Training Organization)
- (vii) PPU stat (Prepayment used statistic)
- (ix) Allocation to CMO CW
- (x) Flag External Expenses
- (xi) FSC (Flag Service Consultants)
- (xii) International Management Expenses
- (xiii) Management expense incurred locally
- e. Representative contract between CSI and a Class V church
- f. "6-week trend reports" and "12-week trend reports"
- g. Representative weekly reports
- h. Description of "Main account"
- i. Banking procedure for credit card payments and checks drawn on U.S. banks
- j. Advance payment trusts
- k. Explanation of apparent variance between disbursements from Author's Family Trust B and receipts of ASI
- l. Scope of organizations within the Finance Network
- m. CSI's accounting for funds from Class V churches
- n. Exhibit 9 information for specified entries for 1989 and 1990
- 4A. Tours and fundraising commissions
- 5. Accountancy
- 6. Questions about Central Reserves
- 1. [On Scientology-related entities]
