Flag Service Organization (FSO) IRS 990-T’s for 2008-2014

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Flag Service Organization (FSO) IRS 990-T’s updated to include tax years 2013 and 2014.

Located in Clearwater, Florida “Flag” as it is called,  is the top moneymaking Org in the Scientology transnational criminal syndicate.

FSO Book Value 2014 $241,134,104

FSO Book Value 2013 $218,154,319

FSO Book Value 2012 $209,655,686

FSO Book Value 2011 $210,075,914

FSO Book Value 2010 $251,896,300

FSO Book Value 2009 $246,516,017

FSO Book Value 2008 $234,764,273

Flag Price Lists from 2007 for both services and accommodations:

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1987: BBC Panorama on Scientology

In 1987 BBC Panorama broadcast an important show on Scientology that is now of great historical value. For example, this excerpt below features Don Larson, a member of Scientology’s infamous finance police.


This one hour show is presented in these five YouTube videos. What this BBC show reveals is that Transnational Corporate Scientology has always been a criminal organization and remains so today. The Xenu story is discussed in this 1987 BBC program.

Los Angeles Times: Private investigator for Church of Scientology alleges he was paid by Church attorney to recant statement to police

(Note: The following summary was written by Tony Ortega and is reprinted from his blog)


Kim Christensen, the L.A. Times reporter who broke the story last year about Scientology leader David Miscavige hiring private investigators Dwayne and Daniel Powell to follow his own father, Ron Miscavige, after Ron escaped from Scientology in 2012, has an important update today that is on the newspaper’s front page.

The most striking thing in Christensen’s story last year was that the Powells told West Allis, Wisconsin police that they had been told by David Miscavige personally simply to stand by and let Ron die when they observed him having what they thought was a heart attack. “If he dies, he dies,” David reportedly told them.

Dwayne Powell later submitted a declaration that he had been misquoted by the police in their report of his interview, and that he did not talk to David Miscavige. The police in Wisconsin stood by their report.

Now, today, buried fairly deep in a lengthy story about Ron’s recent memoir, “Ruthless,” Christensen drops a small bomb.

Christensen obtained pay records showing that Powell was given $16,000 in five payments after his 2013 arrest and just before his submission of the declaration, even though he was no longer following Ron Miscavige.

The pay disbursements had come from notorious Scientology lawyer Kendrick Moxon. Would Moxon pay someone to say things in a declaration that the church wanted to hear?

Christensen doesn’t say it, but we’ve already proved that Moxon would do such a thing.

Back in 1999, we showed through documents that when a man named Robert Cipriano agreed to sign a false declaration accusing attorney Graham Berry of sexual improprieties in his past, Moxon arranged for Cipriano to get a job, rented him a place to live, and leased him a car.

Moxon, naturally, denied to the Times that his payments to Powell had anything to do with Powell issuing his declaration denying that he’d talked to Miscavige.

In the spring of 2015, just weeks before Powell signed the declaration, a Scientology attorney paid him at least $16,000 for “security” services in five payments, according to check stubs obtained by The Times. The checks were written on the trust account of Kendrick Moxon, a prominent Scientology attorney in Los Angeles, the records show.

Reached by phone, Powell confirmed the payments but would not comment on them.

But he did say that he had not worked for the church after giving up his Florida private investigator’s license in 2014, when he was indicted on a federal charge of possessing an illegal silencer. It was dismissed when he entered a pretrial diversion program.

Moxon told The Times in a written response that Powell performed “security and research services” for his firm last year.

“The relationship between this firm and any investigators I retain is privileged and confidential,” he wrote. “However, I can categorically state for the record that no payments were made to Mr. Powell for the testimony in his truthful declaration.”

But Powell told the Times that he was paid to write the declaration, which was written for him and which he signed in a meeting that took ten minutes.

So what have we learned? That Dwayne Powell did tell West Allis police that David Miscavige told him to stand by and watch Ron Miscavige die. (Ron actually wasn’t having a heart attack.) And that fact becoming public freaked out Scientology so much it paid Powell $16,000 to lie and claim that he’d said no such thing.

But once again, Moxon is busted by his own documents. And congratulations to the L.A. Times!


Excerpts from the Los Angeles Times story:

For more than a year, Powell told detectives, he and his son had followed Miscavige, eavesdropped on him and spied on his emails. They were paid $10,000 a week through an intermediary, he told police, explaining that David Miscavige was the “main client.”

On one outing, Powell told police, he saw Ron Miscavige clutch his chest while loading his car and thought he was having a heart attack. He called his go-between for instructions, and minutes later a man who identified himself as David Miscavige called back and told him that “if it was Ron’s time to die, to let him die and not intervene in any way,” a police report states…

…Police in that Milwaukee suburb stand by their account: “There is no confusion in the statements that were made by Dwayne and Daniel Powell,” Chief Patrick Mitchell said in an email.

Now, in the latest twist in the saga of church-sanctioned surveillance, Powell says he was paid thousands of dollars to sign the declaration after church attorneys summoned him to a meeting last year in Atlanta.

“The whole meeting took less than 10 minutes,” he said. “They said, ‘This is what this is, and this is what it’s for. Goodbye and good luck.’ ”

Scientology Insider Dan Koon – Part 2: Ron Miscavige’s book Ruthless

Dan Koon ghost wrote Ron Miscavige Sr.’s book Ruthless. In this interview Dan discusses the writing and vetting process of the book and addresses Marty Rathbun’s criticisms of the book. Dan also shares highlights of his 27 years in the Sea Org. In the forward to his self-published book What’s Wrong with Scientology? Marty Rathbun had great things to say about Dan Koon:

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Scientology Insider Dan Koon – Part 1 of His Story

Former Sea Org member Dan Koon worked in the compilations unit of Scientology (RTRC) where Hubbard’s writings were turned into official Scientology books, lectures, and publications. Many of these products were sold to Scientologists and the public and thus represented a significant income stream for the Church. Accordingly, David Miscavige micromanaged compilations and Dan worked closely with Miscavige. After leaving the Sea Org, Dan Koon later helped Ron Miscavige Sr. to write his New York Times bestselling book — Ruthless: Scientology, My Son David Miscavige, and Me.

Dan Koon had a long and fascinating career in the Sea Org. Part 1 is an introduction to Dan Koon and an overview of Dan’s career. In Part 2 we will get into specifics and discuss Ron Miscavige Sr.’s book Ruthless.

It is hard to do Dan’s career justice in just one hour. For many years Dan worked in Scientology’s Technical Research and Compilations Unit. This is where “Scientology” is codified by research, editing, and studying Hubbard’s original writings. Decisions are made by David Miscavige as to what the “Tech” is and what LRH meant. The compilation of Super Power, GAT, and GAT II began in this unit based on orders from David Miscavige.

What Scientologists know and experience as “Scientology” is initially compiled in Scientology’s Technical Research and Compilations Unit. This little known part of Scientology has an enormous impact within the Church of Scientology. That is why I asked Dan the question, “What is Scientology?” To ask this question is to ask how Hubbard’s work got edited, revised, and compiled — and then revised again and again over the years. For example, the state of Clear has been a moving target. Likewise, the definition of a floating needle was changed in GAT I to a three-swing movement of the needle. This may seem obscure and technical, but the change in the definition of a floating needle caused a great many people to leave Scientology. They left in indignation and protest that David Miscavige had altered the Tech. The same happened with GAT II.

David Miscavige decided many years ago that there were SP Transcriptionists and all of LRH’s Basis books had to be reissued sans the malicious semicolons. Again, Scientology’s Technical Research and Compilations Unit was ordered to get involved in the entire process of editing and reissuing the 100% ecclesiastically pure (new and improved) Basics.

While Scientologists like to think that Scientology was hewn in stone, those who have left the Church know only too well that is has been revised at the whim and caprice of David Miscavige — and each time the Tech is changed it means Scientologists have to pay more money to redo their previous levels or training. This all means paying more and more money.

The new 2006 Basics reissue made the Church a fortune. So what is Scientology? Is it something that gets reissued when the Cult needs another one hundred million dollars?


Please keep in mind that this podcast was recorded before Marty Rathbun posted his review of Ruthless. There would have been an entirely different podcast for today if Rathbun had posted his comments at the time of recording. It’s one of those aggravating things where if the podcast had been recorded a day later it would have hit the news cycle perfectly.

Released on May 3, 2016 Ron Miscavige Sr.’s book had been out for almost four months. Thus, what I wanted to do was on Part 1 was to get a general overview of what Dan did in the Sea Org and then talk about his work on Ruthless and Blown For Good on Part 2. In Part 2, or Part II, I will definitely ask Dan Koon about Marty’s review of Ruthless.

Scientology’s Secret Teachings about Jesus Christ

As part of its dishonest money-making scam, the Church of Scientology claims that a person can be a Scientologist and still be a Christian, a Jew, a Muslim, or a member of any other faith. Yet this is an outright lie. In the secret 1993 settlement between IRS  and Scientology, David Miscavige’s attorney Monique Yingling told the IRS:

“Although there is no policy or Scriptural mandate expressly requiring Scientologists to renounce other religious beliefs or membership in other churches, as a practical matter Scientologists are expected to and do become fully devoted to Scientology to the exclusion of other faiths. As Scientologists, they are required to look only to Scientology Scriptures for the answers to the fundamental questions of their existence and to seek enlightenment only from Scientology. Thus, a Scientologist who grew up in the Jewish faith who continues formal membership in his synagogue and attends services with his family violates no Scientology policy or tenet. On the other hand, such a person is not permitted to mix the practice of his former faith into his practice and understanding of Scientology so as to alter orthodox Scientology in any way.”

The reason Scientologists are “expected to and do become fully devoted to Scientology to the exclusion of other faiths” is because L. Ron Hubbard considered all other religions to be what he called “R6” alien implants. The Church of Scientology will not disclose to the public Hubbard’s secret teachings about Jesus Christ, Islam, or any other religion. Only the most indoctrinated Scientologists get to read Hubbard’s secret teachings about Jesus Christ. As a public service, therefore, the Scientology Money Project discloses these teachings.

The first of Hubbard’s secret teachings are from the original OT VIII level. These materials are corroborated by George White who did the original OT VIII level and read the materials himself. White discusses this in his book Lucifer’s Bridge: Scientology’s Lost Paradise. The materials are corroborated by others as well. In the original OT VIII. Hubbard called himself the Antichrist and denounced Jesus as a “lover of young men and boys.”

No doubt you are familiar with the Revelations section of the Bible where various events are predicted. Also mentioned is a brief period of time in which an archenemy of Christ, referred to as the Antichrist, will reign and his opinions will have sway. All this makes for very fantastic, entertaining reading but there is truth in it. This Antichrist represents the forces of Lucifer (literally, the “light bearer” or “light bring”), Lucifer being a mythical representation of the forces of enlightenment, the Galactic Confederacy. My mission could be said to fulfill the Biblical promise represented by this brief Antichrist period. During this period there is a fleeting opportunity for the whole scenario to be effectively derailed, which would make it impossible for the mass Markabian landing (Second Coming) to take place. The Second Coming is designed, among other things, to trigger a rapid series of destructive events….

For those of you whose Christian toes I may have stepped on, let me take the opportunity to disabuse you of some lovely myths. For instance, the historic Jesus was not nearly the sainted figure he has been made out to be. In addition to being a lover of young boys and men, he was given to uncontrollable bursts of temper and hatred that belied the general message of love, understanding and other typical Marcab PR. You have only to look at the history his teachings inspired to see where it all inevitably leads. It is historic fact and yet man still clings to the ideal, so deep and insidious is the biologic implanting. It is a good joke that the Galactic Confederacy is associated with the Serpent in the Garden, the Beast and other emissaries of the “Prince of Darkness.” Yet in certain passages and esoteric interpretations of the Bible (much of which has been taken out and effectively suppressed for centuries) as well as the Kabbalah, the truth reveals itself quite nicely for the clever and the ungullible.

Those Scientologists who completed the original OT VIII level reacted so badly to the release original OT VIII materials that Scientology withdrew the materials and released a redacted version of OT VIII.

When the original OT VIII level materials were introduced into the court record by Steven Fishman in Church of Scientology International v. Fishman and Geertz, (Case No. CV 91-6426 (HLH (Tx) U.S. District Court for the Central District of California), the Church and claimed hem to be spurious.

However, what puts the lie to this is that when Scientology obtained a federal warrant to raid Arnie Lerma’s house in 1995 to confiscate OT materials, Scientology seized the original OT VIII material and catalogued it as HCO BULLETIN OF 5 MAY 1980 with RTC as the copyright owner. Scientology used the materials as evidence against Lerma until it was realized they would be scandalous in the public court record. HCO BULLETIN OF 5 MAY 1980 was subsequently dropped as evidence after initially being introduced as evidence. This begs the question: If the original OT VIII materials were spurious, then why did Scientology seize them in the raid?

Read OT VIII Part B from the court record on Karin Spaink’s blog.

Writing under his screen name Path of Buddha, George White posted a comment on Marty Rathbun’s blog in response to a question about the original OT VIII materials:

Windhorse,

The anti-Christ OT8 that I did on the Freewinds was on July 17, 1988. I met miscavige on the Freewinds just before he canned it. I remember because I met him on the main deck for a supper buffet. My two FSM’s did it before me and very candidly we discussed the anti-Christ, the synthetic Karma, and the spontaneous combustion of anyone who could not get it all right. Hugh Urban agrees with me as he has also researched it at Ohio State. The religious department there has known about at for about five years. It is common knowledge in academic circles

Much Metta,
George M. White

Bob Grant did the original OT VIII on the Freewinds and also confirmed on Rathbun’s blog that it contained the Antichrist reference and Hubbard’s remark that Jesus was a lover of young men and boys.

In this next Fair Use excerpt of Hubbard speaking, we pick up his lecture where he is talking about how everyone on this planet was “implanted” to believe they had been crucified. Hence, Hubbard says the man on the Cross is an “everyman” implant shared by all humans. Hubbard then says there was no Christ:

In his teachings, Hubbard attacked Jesus and Christianity as implants:

“Also the Christian Church used (and uses) implanting (with a squirrel version of the “7s”). These gangsters were the Nicomidians (sic) from lower Egypt who were chased out for criminal practices (implanting officials). They took over the Niocene (sic) Creed before the year zero, invented Christ (who comes from the crucifixion in R6 75m years ago) and implanted their way to “power”. The original Nicomidians (sic) date about 600 BC and people who were Christ date at 75m years ago. ” – L. Ron Hubbard, Resistive Cases, Former Therapy, HCOB 23 Sep 1968.

For a long while, some people have been cross with me for my lack of co-operation in believing in a Christian Heaven, God and Christ. I have never said I didn’t disbelieve in a Big Thetan but there was certainly something very corny about Heaven et al. Now I have to apologize. There was a Heaven. Not too unlike, in cruel betrayal, the heaven of the Assassins in the 12th Century who, like everyone else, dramatized the whole track implants – if a bit more so. The symbol of the crucified Christ is very apt indeed. It’s the symbol of a thetan betrayed.”, – L. Ron Hubbard, HCOB 11 May, 1963

“Further, we have our hands on an appalling bit of technology where the world is concerned. With rapidity and a Meter it can be shown that Heaven is a false dream and that the old religion was based on very painful lie, cynical betrayal.” – L. Ron Hubbard, HCOB 11 May, 1963

“Religion does much to keep the assumption in restimulation, being basically a control mechanism used by those who have sent the preclear into a body. You will find the cross as a symbol all over the universe, and the Christ legend as implant in preclears a million years ago.”, Professional Auditors Bulletins, vol. 2, p. 26 , copyright 1954.

“Now we say this thing called a thetan is capable of producing all sorts of things, and we say this is THE person. So therefore, we differ enormously from the Christian statements on the subject. They say, ‘you, son, must save your soul.’ The fellow says, ‘I don’t have one!’ So therefore, the christian religion cannot possibly be true…and they lose all kinds of converts this way. Somebody saving his soul is doing something very interesting. He evidently has something set up over here, that has probably, mass, that he says is his soul! And then he goes about saving it and it turns out to be a demon circuit called “Mama,” or something. Now he expects THIS to go to heaven. (laughs)”, Clearing Congress Lecture (videotape), L. Ron Hubbard, 1958.

” Men, then … a whole lot of people will say carelessly ‘Well, God is everywhere’, remember that this was an idea which was introduced rather lackerly in christian religion. The God of which they speak, of whom they speak continually, eh Yahweh, Lord knows how it’s produ.. pronounced, because it is so secret, that nobody is really is supposed to be able to pronounce it, so they ommitted all of the vowels in the word, and they spell it only with it’s consonants. So Lord knows how this word is to be pronounced, but the more agreed upon pronunciation amongst scholars so they can talk about it is Yahweh. And this is the Christian God. But he lives in a trunk with a leopard skin. That’s right, that’s the full story of it. “

” Old therapies include the 2000 yr ago plus or minus Aoscuplepian drug treatment (hillabore) which produced a conclusion and coma, and in which the nut practitioner made up as a God and “visited” the patient in a “dream”. This outfit was all over the ancient world. — – L. Ron Hubbard, Resistive Cases, Former Therapy, HCOB 23 Sep 1968. “

And finally, David Miscavige speaking on the importance of Scientology:

“For while you’ve often heard it said ‘we are the only major religion to emerge in this 20th century,’ the truth is more than that. In fact, we are the only new religion. Not a reinterpretation of some ancient doctrine, but the only original scriptural voice in the last 2,000 years.”, International Scientology News #7, David Miscavige, March 13, 1998

Look at the arrogance of Scientology cult leader David Miscavige: He states that Scientology is the “only original scriptural voice in the last 2,000 years.” What Miscavige fails to mention is Scientology’s $460,000 price tag to reach OT VIII only to discover that Jesus was an alien implant!

Scientology Media Productions: Panhandling on the Streets of Hollywood!

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Imagine telling the entire world you are purchasing an ultra-luxury state-of-the-art $100,000,000 private 757 business jet. As the interior of your jet is designed and built with the most opulent of appointments, you boast to the entire world and show off the spacious interior:

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The big day arrives as your magnificent $100,000,000 private jet is rolled out of the hangar to great applause and fanfare. However, there is only one problem: You have no money for jet fuel, pilots and crew, ramp fees, landing fees, maintenance, or any other operating costs. In other words, you are so broke that you can’t actually fly your new plane unless people donate money to you for operating expenses. And so your shiny new jet remains parked on the tarmac like a giant useless paperweight.

This, apparently, is exactly what has happened with the recently opened Scientology Media Productions (SMP) facility in Hollywood. As reported by Mike Rinder, the Church of Scientology is now claiming that it needs to raise money in order to fund productions at its $100,000,000 studio. SMP is all set to fly but, alas, has no gas money. Hence, the “Panhandling on the Streets of Hollywood” begging letter from SMP posted by Mike Rinder:

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Of course, this is all nonsense and is simply more Scientology greed at work. Scientology has plenty of money to fund SMP operating expenses. The IAS could write a big fat check from its billion dollar plus cash reserves and be done with it. After all, the IAS slush fund exists, it is claimed, to advance the aims and purposes of the Scientology religion, right? Seriously, though, Scientology will never fund anything when it can take in “new money” from credulous status-happy Scientologists and hang onto its “old money.”

As Mike Rinder has pointed out many times, the Church of Scientology already has a giant state of the art television, film, and music production facility at its Gold Base in San Jacinto, California that does not operate at anywhere near capacity. It’s not like Scientology actually needs a second underutilized production facility.


Variation on a Scam: The SMP fundraising scam reminds me of the old Super Power building scam. David Miscavige gave endless excuses for years as to why he couldn’t open the Super Power Building. One of Miscavige’s lamest excuses came in 2010 when he said he needed  “1,000 more” Scientologists to join the Sea Org before he could open  the Super Power building — and this is really no different than Miscavige saying Scientology Media Productions needs operating funds before it can produce content:

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David Miscavige’s next excuse was that he needed the “Final 300” Sea Org members before he could open Super Power:

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Having failed to get all of the “Final 300” Sea Org members, David Miscavige was down to needing 110 new Sea Org members:

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There are always excuses in Scientology for why the planet cannot cleared, buildings cannot be opened, or content cannot be produced in a new $100,000,000 studio. The usual excuses are that more more money has to be raised; more Sea Org members are needed; there has to 10,000 on Solo NOTs; all Orgs must be St. Hill size; all Orgs must be Ideal, etc. It really doesn’t matter so long as an excuse is provided.

I don’t know if Flag ever recruited the 1,000 Sea Org members. What I do know is that the Super Power building remained the most profitable empty building in the world from 1998 until it opened on November 17, 2013. As Ashley Collman of the Daily Mail wrote at the time:

The group broke ground on the Mediterranean Revival-style  building in 1998, but stopped work after finishing the shell.

For three years, the group ceased construction on the project until the city started imposing $250-a-day fines for code violations.

Scientology defectors have explained that the building’s slow construction is due to church leader’s who have allegedly used the project as a fundraising cash cow.

An analysis by the Tampa Bay Times discovered that the church had raised $145million for the building, much higher than the $100million it was estimated to cost.

Who knows? David Miscavige and Scientology may need to postpone production at Scientology Media Productions indefinitely until more money is raised, more Sea Org members are recruited, or until the Commodore returns from Target 2.


To whimsically add to our excursion through one of Scientology’s Scams of the Past, former Sea Org member Aaron Saxton made a very humorous and prescient comment on ESMB during the 2010 “1,000 Sea Org are needed for Super Power!” campaign:

It just occured to me that this statement by DM [that 1,000 Sea Org members are needed for Super Power] will be sending the jitters through the SO, especially within Los Angeles.

They know they will not have a hope in hell of getting this many recruits.

So what they will do is start doing “utilization” surveys on SO members around the world. They will give CMO quotas in each continent to find people “under utilized” and send them to Flag.

Following this they will empty out their RPF’s to get crew to the FSO to get the numbers up.

A similar incident happened in 1995 when DM went nutty at the FSO and we ended up sending over 150 missionaires to FLB.

None of them bar a very select few, ever made it back. They all ended up getting posted down there.

I can see DM doing a similar thing.

It is apparent that DM is going to keep command teams in the continental liaison offices to run things directly as I think DM can see the end of IMO/HGB middle management on the horizon.

Why run things on a via when he thinks he is so great at running it directly?

1000 recruits…LOL, I would pay a dollar to see that!

Hey, should I send in my billion year contract? Perhaps they will re-hire me? I soooo want to be part of the biggest failure in Scn history. Please please please!


In related news, Scientology fundraising in now under way for the L. Ron Hubbard Hall and park in Clearwater, Florida. As gushing Scientology coverage of the recent LRH birthday celebration enthused:

There was also the momentous announcement of the future L. Ron Hubbard Hall in Clearwater, a magnificent auditorium designed to seat thousands with convention and banquet conversion capability, complemented by a beautifully-appointed L. Ron Hubbard Park.

Scientology likes to brag about its accomplishments. I have to give Scientology credit for this: It has amassed the world’s largest irrelevant and non-performing real estate portfolio ever and continues to do. We have the IRS to thank for giving this deviant and real-estate-obsessed group its wholly unmerited tax exemption.