990-T

$1.7 Billion in Scientology Assets Show in IRS 990-T Forms

Here are links to PDF’s of the actual 990-T documents the Church of Scientology submitted to IRS. These forms irrefutably prove the $1.7 billion in assets owned by the Church of Scientology through its various religious corporations.

A 990-T must be filed when a tax-exempt organization earns unrelated business income. For example, when Flag rents out the ballroom at the Fort Harrison for a wedding.

As of 2012, the bulk of Scientology’s real estate assets were held by its three major corporations:

1. CSI: Church of Scientology International 2012 Book Value: $846,314,618

2. CST: Church of Spiritual Technology 2012 Book Value $447,192,921

3. FSO: Flag Service Organization Book Value 2012 Book Value $290,655,686

Total: $1,503,163,225.30

Forms after 2012 are not available. This may indicate that Scientology entities enacted a policy in 2013 to no longer engage in any activities that generate unrelated business income.


Additional Scientology tax documents show another ~$150,000,000 in Scientology book value, thus bringing the Church of Scientology’s 2012 book value to $1.7 billion dollars.

4. COS WUS: Church of Scientology WUS Book Value 2012: $45,265,237

5. FSSO:  Flag Ship Service Organization Book Value 2012: $26,705,235

6. CCI: Celebrity Centre International 2012 Book Value $39,392,879

7: SBPI: Social Betterment Properties International 2008 Assets $39,573,456

8. Church of Scientology of San Diego 2013 Book Value $14,330,406

9. Narconon: Narconon 2012 990’s totaling ~$60,000,000

10. ABLE: Association For Better Living & Education Int’1 2012 receipts $7,767,910

In addition to the assets listed above — which include real estate and cash — there is thought to be $1.5 billion dollars in Scientology liquid cash in bank accounts owned or controlled by these corporations:

11. CSRT: Church of Scientology Religious Trust

13. US IAS Members Trust

14. COSRECI: Church of Scientology Religious Education College, Inc. (UK)

15. SIRT Scientology International Reserve Trust – may have been dissolved

16. SORT: Sea Org Reserves Trust

If you have any corrections or additions for this list, please post comments below or contact Jeffrey Augustine at scienowriter@gmail.com.

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

source-v196-cover
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:

flagpricing001

scn-price-list-7

Scientology’s Inner Circle

Publicly available IRS 990-T’s and other publicly available documents have given us the names of twenty-four trusted Church of Scientology functionaries. Please feel free to post additional names to help build an open source database of “Inner Circle Scientology.” My e-mail is scienowriter@gmail.com.

In this blog entry we present David Miscavige’s inner circle, rubber stamps, & missing wife

Monique.Yingling1. Monique Yingling of Zuckert, Scoutt & Rasenberger LLP, Washington D.C. — David Miscavige’s personal attorney. If Scientology is a small business operated as a wannabe Mafia, then Miscavige is the boss and Yingling his consigliere. Yingling’s late husband was Gerald Feffer of Williams & Connolly in D.C. Feffer and Yingling were among the key architects of Scientology’s 1993 tax exemption.

One indicator serious Scientology watchers use to assess the state of affairs in David Miscavige’s head is the presence of Monique Yingling.

Whenever Yingling appears at the scene of a Scientology story you can bet that Miscavige is highly “enturbulated” as Scientologists say. Yingling recently sent a letter to HBO objecting to Alex Gibney’s characterization of how Scientology gained its 1993 tax exemption. We weighed in on Yingling’s letter.

Yingling appeared along with Scientology executives in Anderson Cooper’s CNN series on the culture of violence in Scientology. Yingling and the others denied that David Miscavige beat Church executives. Yingling did, however, acknowledge that beatings occured and were handled internally. In other words, Yingling admits that numerous beating victims were not allowed to have the perpetrators arrested by the police:


Bill-Esensten

2. William Esensten – Scientology Inc. CPA with the Beverly Hills firm of NSBN. Signs all of Scientology’s 990-T forms.

Left: William Esensten, CPA


3. Laurisse “Lou” Henley-Smith aka Laurisse Stuckenbrock – David Miscavige’s personal assistant and alleged mistress.  According to Mike Rinder, Miscavige dictates while Stuckenbrock types on her blackberry. She does this in order to serve as Miscavige’s “cut out” so that he does not appear to be controlling the Church of Scientology International. This is important because Miscavige and Yingling told the IRS in Scientology’s 1993 application for tax exemption that Miscavige works for the Religious Technology Center and has nothing to do with running the Church. This is of course an outright lie. The Church of Scientology is David Miscavige’s alter ego. Scientology doesn’t sue anyone these days as Miscavige could be deposed and corporate veils could be pierced. In the 2008 photo below, Henley-Smith is seen (front right) standing next to David Miscavige. Behind Laurisse are Tom Cruise, and Katie Homes at a motorsport event:

Laurisse.Henley.Smith

 

 


female silhouette

4. Linda Hamel – CO OSA Int, Scientology Spy Boss, Office of Special Affairs (OSA). Former Guardian’s Office “Ops Chief” for Snow White.

Note: No known photo of Linda Hamel exists. Scientology keeps its top spy boss in hiding. L. Ron Hubbard stayed in hiding from 1966 until his death in 1986. Now it seems Miscavige is also finding it necessary to keep a low profile along with Linda Hamel.


5. Jenny Linson, Dave Bloomberg, and Marc Yager — long-time Scientologists and top Scientology executives. In October 2014, this troika attempted to ambush Marty Rathbun at LAX. They came off looking like lunatic cultists in the attempt:


5. Warren McShane — President Religious Technology Center.

Right: Warren McShane

Marty Rathbun on David Miscavige and Warren McShane:

“He (Miscavige) appointed to President of RTC (Religious Technology Center) Warren McShane, intelligence trained Guardians Office case officer.  He told Warren to his face in my presence on more than one occasion that the only reason he continued to retain Warren was his lying ability; he needed an accomplished liar to front for him when it came to depositions seeking to break the wall of secrecy surrounding Miscavige’s hands on involvement with unlawful operations.”


Miscavige Rubber Stamps: These Sea Org members  sign whatever they are told to sign.

6. Alan Cartwright – Legal Officer CSI – has been deposed in Rathbun v. Miscavige, Former GO.

7. Mike Ellis – International Justice Chief. Weighs in at a hefty 315 pounds and has a heart problem. Why doesn’t the Church take better care of this man?

8. Ellen Reynolds — Secretary CSI, signs 990-T’s. Has been on staff for decades.

9. Lynn Farny — CSI books are in his possession as of 2012, former GO

10. Carl Heldt – His name is associated with the Scientology Int’l Reserves Trust (SIRT) in 2011.

11. Austin Nickels – COS WUS books are in his possession as of 2012

12. Glen Stilo — FSO books are in his possession as of 2012

13. Diane Gillott – CCI books are in her possession as of 2011

14. Ludwig Alpers – FSSO books are in his possession as of 2012

15. Arthur Bolstad – CST books are in his possession as of 2011

16. Ryland Perkins – Secretary of ASI, the for-profit arm of CST.


Shelly.Miscavige

17. Shelly Miscavige –wife of David Miscavige — has fallen from favor with her husband. She has not been seen in public for about eight years and is presumably locked up at  Scientology’s secret Twin Peaks base after crossing her husband on Church matters.

Left: Shelly Miscavige, the disappeared wife of Scientology leader David Miscavige.

L. Ron Hubbard also made his wife Mary Sue persona non grata after she was sent to prison for her role in Operation Snow White.

Actress Leah Remini famously filed a missing persons report on Shelly with LAPD and this became big news story.


18. Seating is everything in the Church of Scientology — always look in the front row at Scientology events and you will see everyone who is anyone. Seating matters to David Miscavige and this is why he made Sea Org members play a sick game of musical chairs.

Below: When Miscavige opened the new $145,000,000 Flag Building in Clearwater, Florida in 2013, he put his leading players in the front row. L-R: Laurisse Henley-Smith, Monique Yingling, Kelly Preston, John Travolta, Tom Cruise.

Flag

Church of Scientology Financial Documents from the UK and Australia

Church of Scientology Financial Documents from the UK and Australia.

— Cross-posted in the public interest from Tony Ortega’s blog —

Scientology UK

Scientology Australia


1.  UK: COSRECI = Church of Scientology Religious Education Inc.


 

2. Church of Scientology Australia Financial Report 2011


 

3. Church of Scientology Australia Financial Report 2012

Church of Scientology Launches Smear Campaign Against HBO and Alex Gibney

The one-minute trailer for Alex Gibney’s HBO documentary has gone viral with >143,000 views in 24 hours:

Given the buzz surrounding the documentary, Alex Gibney and HBO have become the target of yet another Scientology smear campaign. Why is the tax-exempt “religion” of Scientology behaving  in such a lurid and bizarre manner?

It is quite simple to explain.

Scientology has engaged in paranoid smear campaigns since its beginnings when L. Ron Hubbard accused several early Dianeticists of being Communists sent in to ruin his organization and technology. Hubbard also accused his second wife Sara Northrup of being a Russian spy; he later said in a television interview that he never had a second wife.

In 1951, Hubbard wrote the US Attorney General a letter in which he claimed:

I was in my apartment on February 23rd, about two or three o'clock in the morning when the apartment was entered, I was knocked out, had a needle thrust into my heart to give it a jet of air to produce "coronary thrombosis" and was given an electric shock with a 110 volt current. This is all very blurred to me. I had no witnesses. But only one person had another key to that apartment and that was Sara.

Fast forward from 1951 to 2015: Scientology is now claiming, according to the Daily Mail story, that the HBO piece is “‘propaganda’, ‘one-sided’, full of ‘false information’ and features ‘vengeful’ sources.” In other words, Scientology is dramatizing having a needle thrust into its icy heart. This time, however, Gibney is allegedly the only other person who has a key to the apartment.

The apple does not fall from the tree; Scientology dictator “Captain” David Miscavige is as paranoid and vindictive as Hubbard ever was. Captain Miscavige is the man ordering and managing the smear campaign against HBO, Gibney, and many former Church members. Shadowy Scientology spy boss Linda Hamel and her fellow Scientology goons at OSA are executing the program.

If Scientology’s trademark hysteria gets out of hand over HBO — and it could — things could wind up in court. Captain Miscavige could be named. The corporate veils could be pierced. There is great risk here for a “tax exempt religion” and yet Captain Miscavige  — acting with his usual reckless abandon — has ordered, “Damn the torpedoes! Full speed ahead!”

Scientology cult leader Captain David Miscavige.

Scientology Cult Leader “Captain” David Miscavige.

The Church of Scientology is using 501(c)(3) religious tax-exempt money to accuse Alex Gibney’s very distinguished father, the writer Frank Gibney, of having published CIA propaganda. Additionally, the Church is spending tax-free money in an attempt to smear former Church members on hate webpages. The Church is, as usual, also using  its vapid and cartoonish in-house tabloid “Freedom Magazine.”

Scientology’s smear campaigns in Freedom Magazine and on Twitter are proof that L. Ron Hubbard’s policy of Fair Game is still alive and well in the Church of Scientology.  Hubbard approved of both lying and retaliation when it came to attacking Scientology’s critics. L. Ron Hubbard labeled those who criticize the Church Suppressive Persons, or SP’s, and ordered they be Fair Gamed:

“This is the correct procedure: Spot who is attacking us. Start investigating them promptly for felonies or worse using our own professionals, not outside agencies. Double curve our reply by saying we welcome an investigation of them. Start feeding lurid, blood sex crime actual evidence on the attackers to the press. Don’t ever tamely submit to an investigation of us. Make it rough, rough on attackers all the way.” – L. Ron Hubbard, Hubbard Communications Office Policy Letter, 25 February 1966

“If attacked on some vulnerable point by anyone or anything or any organization, always find or manufacture enough threat against them to cause them to sue for peace.” — L. Ron Hubbard, Hubbard Communications Office Policy Letter, 15 August 1960, Dept. of Govt. Affairs

People attack Scientology, I never forget it, always even the score. People attack auditors, or staff, or organisations, or me. I never forget until the slate is clear.” – L. Ron Hubbard, MANUAL OF JUSTICE, 1959

“A truly Suppressive Person or group has no rights of any kind and actions taken against them are not punishable.” – L. Ron Hubbard, Hubbard Communications Office Policy Letter, 1 March 1965, HCO (Division 1) “Ethics, Suppressive Acts, Suppression of Scientology and Scientologists”

*****

 The Scientology Money Project was very gratified to see the HBO trailer give a reference the 990-T book value of the Church of Scientology discovered by this blog and first published by Tony Ortega. The number flashes by almost subliminally at :20.

HBO.SMP

Church of Scientology International (CSI) 2012 Book Value: $846,314,618
Church of Spiritual Technology (CST) 2012 Book Value: $447,192,921
Flag Service Organization (FSO) 2012 Book Value: $209,655,686

Total: $1,503,163,225

This $1.5 billion is all tax-exempt money used by the Church of Scientology, an entity that is actually a highly sinister and deceptive Master Race Cult  bent upon enslaving its own members in every possible way. Scientology makes it own pay each day in every conceivable way.

Law Firm Using Television Ads to Target Scientology’s Deceptive Narconon Drug Treatment Centers

Law firms are beginning to take notice of Church of Scientology-licensed and owned Narconon:

As I have documented, The Church of Scientology had >$1.7 billion in 990-T 2012 book value. There is perhaps two billion dollars more that Scientology does not have to file 990’s on.

US Narconons reported ~$60,000,000 in 2012 revenues. My guesstimate is that Narconon globally takes in $100,000,000 per ear.

Scientology-Narconon has deep pockets, and, Narconon International’s Legal Affairs Director stated in an e-mail that there is no scientific basis for Narconon’s claim of a 70% success rate. Tony Ortega broke this bombshell story:

LEAK: Narconon’s Legal Affairs Director Admits No Scientific Basis for Advertised Success Rates

From: Claudia Arcabascio
Subject: Re: Wolverton BBB complaint and suggested response
To: XXXXXX
Cc: “PRODUCTION NNI” , “John Walser A/ED NN FC”
Date: Monday, January 12, 2009, 4:36 PM
Dear XXXXXX,

Thanks for sent me this. I don’t have a copy of the letter received from the BBB which makes difficult for me to see if the answer is appropiate.

However, I see the letter okay less than the comment of “hearsay”. It is a generality.

I cannot reach Helena today to review this. Instead, I recommend the following:

1. Correct the letter (more ARC in the letter and change the expression of “hearsay” for specifics and do not say that we have 70% success (we do not have scientific evidence of it).

2. Send a copy of the letter received from BBB to Mike Toth along with the proposed answer (corrected by you).

3. Get okay from the attorney

4. Send the letter (preferably by certified mail return receipt request). Check out this point with Mike Toth first.

If you send to Mike Toth the complete data, it should not take for him more than 10 minutes of his time.

Please let me know if you have any questions.

ML,

Claudia

To the best of my knowledge, there is no peer-reviewed hard-science study of the efficacy of Narconon. Although the Church of Scientology can easily afford to fund such a study it has chosen not to do so.

Following 911, Tom Cruise funded a special Narconon center for first-responders. This center was called the New York Rescue Workers Detoxification Project.  Both Cruise and Scientology used the center for PR and to fundraise for the Church. From the Wikipedia entry:

Tom Cruise explained his motivation for setting up the project in a Scientology promotional video that leaked onto the internet in January 2008.[10] The Environmental Protection Agency had stated after the World Trade Center attack that the air was safe to breathe. The video narration contradicted this, saying, “The devastation had spread an unprecedented combination of toxins through the air — and it was lethal.”[11] Cruise is seen dismissing the EPA’s all-clear:[10]

“Of course, as a Scientologist, you go, that’s a lie. Outright lie. Liar. Fine. Finally you say, dammit, just go there and do it. Put it there, let’s go, here’s the money, let’s go. Let’s just get one person treated. I can’t sleep another night.”

In an appearance on CNN‘s Larry King Live, Cruise said that he founded the project out of concern that 9/11 survivors would suffer leukemia, parkinsonism, multiple sclerosis or cancer as a result of toxins in their fatty tissue. He advocated Hubbard’s “research” as the only way to deal with these problems, claiming, “Doctors do not know how to diagnose chemical exposures […] You go to a doctor and now he’s going to put you on more and more drugs, steroids and things that are ineffective.”[12]

*****

Narconon is presently being sued for conspiring to misuse counseling credentials.

Narconon is also being sued for wrongful death and fraud in at least two dozen separate lawsuits.

Classed as a nonprofit Scientology “social-betterment” group, Narconon is a “licensee” of the Church of Scientology. This licensing is meaningless as Narconon is wholly controlled by the Church of Scientology. Sea Org members hold key positions and report to the Church of Scientology.

Narconon pays the Church hefty licensing fees and other fees in exchange for the use of Scientology’s copyrighted “drug treatment technology.” Some of the highest paid people in the entire Church of Scientology syndicate are Narconon salespeople and directors. Salaries for these people are typically >$100,000 per year. In 2012, one husband-wife team pulled in $500,000+ working for Narconon, this according to 990-T’s.

This “technology” uses megadoses of niacin and puts people into a sauna for many hours everyday until the “end phenomenon” is reached. The concept is that toxins are stored in fat and that megadoses of niacin and long hours in a sauna cause a person to “sweat out” toxins. Narconon variously claims this procedure is anywhere from 70-95% effective in treating drug addiction.

The “Purification Rundown” is self-referential; a person stays on the program until they feel purified. A person then “attests” to completing the Purification Rundown and writes a success story. If a person later sues the Church, such “success stories” may be used against them in court to argue that they were satisfied and had a succesful experience.

Mike Rinder Throws Down the Gauntlet at Sundance!

Alex.GibneyAlex Gibney’s HBO documentary “Going Clear: Scientology and the Prison of Belief” debuted to a standing ovation at the Sundance Film Festival. Based upon Lawrence Wright’s book of the same name, Gibney’s documentary features many prominent former Scientologists including former OSA Int’l boss Mike Rinder.

Variety just weighed in on Gibney’s film::

“The documentary is a broadside against the controversial religion. It argues that Scientology exploits its tax exempt status to amass millions of dollars in property and donations, behaving more like a business than a charity.”

The Variety article quotes Mike Rinder:

Mike-Rinder

Mike Rinder

“’If you are a U.S. Attorney or any form of prosecutor in the United States and you want to take on the Church of Scientology in a case like this, make it your career,’ said Mike Rinder, a former senior executive in the Church of Scientology.”

“’There is a cost benefit analysis that every prosecutor and every overworked law enforcement agency goes through to decide are they going to devote enormous amounts of time and resources to attempting to prosecute this sort of crime or are they going to get murderers off the streets,’” he added.

The Scientology Money Project could not agree more.

We stand ready to assist any U.S. Attorney or prosecutor in investigating the Church of Scientology and its criminal activities: Human rights abuses; fraud; false and misleading advertising; etc.

What stands out most to us is the Church of Scientology’s malicious system of using unconscionable contracts to strip Scientologists of their legal rights to the greatest extent possible. These sham contracts are here at the Scientology Money Project:

How Scientology Inc. Legally Cripples Its Own Members: The Four Unconscionable Contracts

From Alex Gibney’s Jigsaw Productions Twitter Page:

Sundance

 

Jett Travolta Foundation 2013 Form 990

Jett Travolta, 1992-2009.

Jett Travolta, 1992-2009. Requiescat in Pace.

It is a terrible thing to lose a child.

John and Kelly created a foundation to quietly honor the memory of their late son Jett Travolta. IMHO, this should not be sensationalized for the sake of Jett.  Therefore, posted in the public interest to show the facts: The Jett Travolta Foundation 2013 Form 990.

Captain David Miscavige Does Not Run the Church of Scientology

The Church of Scientology is deliberately designed to be legally confusing, evasive, and dishonest.

One example: Technically speaking, the “Church of Scientology” does not exist and never has existed. Here is what the Church told the IRS in a 1993 submission:

CoS.1Captain David Miscavige cannot run a non-existent entity. Therefore, when the Church, OSA, and the Captain’s lawyers point out that Captain Miscavige does not run the “Church of Scientology” they are quite correct.

The question thus becomes: What, exactly, is Captain David Miscavige the Dictator over?

The answer is that Captain David Miscavige is the Dictator of the entire Scientology Inc. ball of wax.

Said another way,  the entire Scientology Inc. ball of wax is the alter ego of Captain David Miscavige.

And yet, even saying this still does not tell us what Captain Miscavige is the Dictator over. Indeed, as we showed in another post, the Church of Scientology International (CSI) has no employees and no members. CSI is a legal entity that owns property and operates based upon a license from RTC. CSI is administered by religious volunteers who belong to two unincorporated religious orders — both of which are not legal entities and so basically do not exist in any legal sense.

Former Texas Supreme Court Chief Justice Wallace Jefferson is now one of 22 lawyers working for David Miscavige and the other defendants in Rathbun v. Miscavige et. al. in Comal County, Texas. Mr. Jefferson stated in his recent Writ of Mandamus:

“Plaintiff asserts that Mr. Miscavige exercised control because he leads the Sea Organization, a religious order within Scientology. But the ‘Sea Org’ is not a corporate entity; it has no physical or legal existence. It is not incorporated or established pursuant to legal formalities. It has no constitution, charter or bylaws, and no formal or informal ecclesiastical, corporate, or other management structure. It has no directors, officers, managing agents, or other executives; no employees, staff members, or volunteers; no income; no disbursements, no bank accounts or other assets; no liabilities; no stationery; no office, home, address, or telephone number. It does not create or maintain any financial, personnel, or other records. It can neither give nor receive orders because it has no one to either give or receive them or to carry them out. It cannot sue or be sued. (MR1810-12 at ¶13.) The evidence Mrs. Rathbun has submitted fails to establish a prima facie basis for an alter ego finding, because none of it involves the defendants’ purported contacts relating to this suit, nor does any of it speak to the organizations’ current practices.”

Therefore:

  •  The Church of Scientology does not exist.
  • The Sea Org can neither give nor receive orders because it has no one to either give or receive them or to carry them out.
  • Captain Miscavige does not run the Church of Scientology.
  • Captain Miscavige’s rank is only an honorary title in a legally nonexistent religious order.

*****

The only way any of this legal tissue of lies begins to make any possible sense is when considered in terms of L. Ron Hubbard’s words about the design and construction of the Church of Scientology:

“If anybody tried to attack a Scientology organization and pick it up and move it out of the perimeter or go over the hills with it today — this happened to us once — why, they would find themselves involved in the most confounded weird mass of legal — well, it is just like quicksand. Quicksand. It’s an interesting trick. Every time they shoot at you on the right side of a horse, you’re on the left side of the horse; and then they prove conclusively you’re on the left side of the horse, you prove conclusively that you’re on the right side of the horse. They go mad after a while. This is what the basic legal structure is.”

Despite its attempts at adroit and clever legal evasion, the true construction of the Church of Scientology is known. At present, Scientology Inc. rests upon the demented psyche and character of Captain David Miscavige and his cabal of wog lawyers. This is a marriage made in hell and one guaranteed to fail at a certain threshold.

Scientology Inc. is an IRS-enabled monster on a very short leash.

The leash may even become a noose under the right circumstances.

The Miscavige Dozen: Twelve Trusted Church of Scientology Functionaries

Publicly available IRS 990-T’s and recent legal cases have given us the names of twelve trusted Church of Scientology functionaries:

1. Arthur Bolstad – CST books are in his possession as of 2011

2. Lynn Farny — CSI books are in his possession as of 2012, former GO

3. Ellen Reynolds — Secretary CSI, signs 990-T’s

4. Carl Heldt – His name is associated with the Scientology Int’l Reserves Trust (SIRT) in 2011

5. Austin Nickels – COS WUS books are in his possession as of 2012

6. Glen Stilo — FSO books are in his possession as of 2012

7. Alan Cartwright – Legal Officer CSI – has been deposed in Rathbun v. Miscavige, former GO

8. Diane Gillott – CCI books are in her possession as of 2011

9. Ludwig Alpers – FSSO books are in his possession as of 2012

10. Warren McShane — President RTC – has been deposed in Rathbun v. Miscavige, former GO

11. Laurisse Stuckenbrock – COB Personal Assistant, former GO Australia

12. Linda Hamel – CO OSA Int, former GO