$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

Scientologists Hysterically Throw Money in the Air to Prove Money is Meaningless


Scientology Sea Org and public members do an exercise in which they hysterically throw money in the air and laugh. This is done to prove that money is meaningless and can be easily taken from public Scientologists or anyone else. This process is called Money Processing.

This exercise in unreality is supposed to make money a game and increase the ability of Scientologists to have money. In Scientology thinking, money can be postulated into existence.


When a Scientologist does not have money, the Church of Scientology recommends that Scientologists open up a “money flow” by donating money to Scientology. This is supposed to “unstick the stuck money flow.” This is really no different than the “seed faith tithe” scam used by Christian televangelists.


Despite its claim that money is meaningless, the Church of Scientology is solely focused upon money and is designed around the daily extraction of as much money as possible from every person and source connected to Scientology in some way. This is why L. Ron Hubbard wrote:

Make money, make more money, make others produce so as to make more money. — HCOPL 9 March 1972, MS OEC 384


The Church of Scientology and the Highly Obscene “R” Word

The highly obscene “R” word in the Church of Scientology is REFUND as in, “We hate to give anyone a refund!”

There are three types of refunds in the Church of Scientology:

1. Repayment of Advanced Payments (AP) which is often called “monies on account.” The Church has always solicited and encouraged its members to make advanced payments for future services. The push for advanced payments surged dramatically in the late 1970’s when financial inflation was rampant(1). The Church is said to have a large financial exposure on AP. Chaos could ensue on Church finance lines if there were a sudden mass demand for refunds by thousands of disaffected Scientologists.

2. Refunds for Services Delivered. If someone takes a Scientology service and is not happy with it, they are allowed to ask for a refund within a certain amount of time.

3. Refunds of Unrestricted Donations to the IAS and other “non-delivery” Church trusts. In other words, donations where no services or goods are delivered in exchange.”Unrestricted” simply means that the Church can spend the money however it sees fit. As a general rule, when a 501(c)3 solicits donations for a particular purpose such as a building, the money may only be legally spent on that purpose and no other purpose. Therefore, Scientology uses the IAS and its other trusts to solicit unrestricted donations for nonspecific and non-defined purposes such as “Defense of the Scientology Religion.” These funds can then be used for anything the Church deems to be in defense of the Scientology religion: Lawyers, PI’s, stalking, harassment, Super Bowl ads, building purchases, or for stockpiling in bank accounts. Tokens such as trophies, commendations, key chains, or trinkets are typically given for unrestricted donations given. The Church uses contracts in an attempt to make such donations completely nonrefundable. These contracts call for any disputes to be subject to binding arbitration within the Church conducted by Church members.

History: Beginning in 1991, the Church of Scientology International renewed its request to the IRS for 501(c)3 status as a tax-exempt church. The story is far more complex than David Miscavige and Mark Rathbun simply walking into the IRS headquarters in Washington D.C. and asking for a meeting with the IRS Commissioner. While that actually happened, Miscavige and Rathbun’s request to the IRS began a three year investigation by the IRS into the Church and its organizational structure and finances. The Church submitted a 1023 to the IRS. The 1023 is an application for 501(c)3 status as a tax-exempt organization. Church of Scientology 1023 here.

What the Church told the IRS: The Church told the IRS that it had an internal refund process in place. Among other things, the Church told the IRS about its CVB (Claims Verification Board) account. The implications here are scandalous:

CVBWhat actually happens:  The Church never told the IRS it gave refunds promptly or easily. Rather, the Church stated quite clearly that it handles refund “demands” on an “abandoned or met” basis. To say that the CVB must pass on the “validity” of a claim for a refund is a statement that the Church of Scientology wants to keep every dollar it takes in.

Scientology is quick and eager to grab money from people. However,when it comes to refunds the Church becomes an obnoxious, bureaucratic, sandbagging, fine print deadbeat. Some people who want refunds have to get an attorney after the Church denies their refund request. The Church of Scientology was simply not designed to give refunds with any shred of dignity or grace.

What becomes explicit from the Church’s fine print is the fact that the Church reserves the right to persuade, convince, or threaten a member into abandoning their refund “demand.”

The Claims Verification Board Routing form below (source) makes it clear that the Church of Scientology does not want to give refunds. The Church makes anyone requesting a refund run a gauntlet of Church officials whose goal is to convince that person to abandon their refund request.

The aftermath of getting a refund: If a person succeeds in getting a refund, they are banned from receiving future Scientology services forever. As a practical matter, most people who receive refunds are declared SP’s.


(1)On 16 September 1976, Scientology Founder L. Ron Hubbard issued an Executive Directive. Entitled Solution to Inflation, the ED laid out Hubbard’s plan for dealing with inflation in the Church:

“… we have no choice but to adjust set donation figures. But to do so suddenly would work great hardship on and deny those services to our public and parishioners.

“Until a recent study was complete there was no solution other than a sudden and huge price rise. Fortunately I have found a solution which avoids this.

“Accordingly, henceforth, beginning at midnight 31 October 1976 the requested donations of all services, books, meters, courses and processing, will increase 5%.

“On 30 November 1976 at midnight, all these prices will be increased 5% over October.

“In the United Kingdom, however, where the level of donations was already only half that of other parts of the world for each item and service, the increase will be 10% per month.

“Thereafter, at midnight on the last day of each month, the expected donations will increase 5% over the past month.
The formula for calculating the price or donation for any month for any item or service for any continent and any currency is simply to multiply the prices of the past month by 1.05 (1.10 for UK) and this will give the amounts for the following month…”

Hubbard’s Solution to Inflation generated a huge amount of advanced payments made by Scientologists wanting to lock in lower prices for future services. In context, and to be historically fair to Hubbard, the demand for Scientology services was such in the mid-1970’s that Hubbard could raise prices 5% per month while the Church membership continued to grow. Several of my sources have told me that the financial and membership zenith of Scientology occurred with the release of NED for OT’s on 15 September 1978. This makes sense to me inasmuch as the “Mission Holders Massacre” of 1982 saw 35,000 people leave the Church.

Recommended reading on the Mission Holders Massacre:

A Piece of Blue Sky by John Atack. Section 7, Chapter 1.

ESMB: The Mission Holders Massacre

The Core of Scientology is Its Malicious System of Sham Contracts

As reported by Tony Ortega, the Church of Scientology has moved to strike the affidavit of Mike Rinder in the Garcia case.

Essentially, the Church of Scientology wants to prevent  the  Garcia’s from using Rinder’s specific knowledge that Scientology created sham legal documents designed to deter and defeat refund requests from Scientologists who request refunds.


As we noted in our earlier blog entry, the entire purpose of Scientology contracts is to legally cripple its own members:

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

Taken altogether, the contracts of adhesion employed by the Church of Scientology constitute a pattern of bad faith, fraud, and a willful and malicious intent to deceive new members at the outset.

The real core of Scientology is composed of its malicious system of sham contracts.

The intake system used by the Church is designed to strip a person of all of their civil rights from the very beginning. The Church’s fascist demand that members forfeit their Constitutional rights as a precondition of membership and participation is an indictment of the Church as a malicious entity. The series of contracts reveal an intent on the part of the Church, its agents, and even its own clergy to harm Scientologists in various ways while attempting to evade the legal consequences of the harm the Church inflicts upon people.

Scientology’s malicious and unconscionable contracts constitute bad faith and fraud on the part of the ecclesiastical hierarchy of Scientology churches. Furthermore, the “ecclesiastical hierarchy” is nothing more than a franchise system designed to cheat and defraud customers under the ruse of selling religious goods and services,

The “Church” itself does not stand behind the goods and services it sells and will, generally speaking, not issue refund as it told the IRS.  Refunds are only given if sufficient legal threat is leveled. For this reason, imo, anyone seeking a refund should instead consider suing individual churches, the Church of Scientology International, RTC, CST, and David Miscavige by name. These lawsuits should be widely publicized.

My personal emphasis in Scientology criticism long ago shifted away from space opera and celebrities and towards the legal and corporate framework — and in particular the bogus and malicious system of contracts at the heart of the Church of Scientology.

Once you strip away  “Xenu and the celebrities” what is the Church of Scientology in actuality?

The answer is simple: A dishonest and greedy franchise system that hides behind malicious contracts and 501(c)3 status. Once the 501(c)3 status is revoked, the franchise system will fall apart under legal scrutiny.


Enabled and assisted in its various frauds by its cretinous and despicable non-Scientology lawyers, the Church of Scientology never discloses or makes known to new members he intrinsically dishonest nature of the Church of Scientology and its system of sham contracts, bonds, waivers, interrogations, disconnection, fines, and penalties. The unalloyed malice of the Church of Scientol0gy against its own members speaks to the inherent paranoia, deceit,  aggression, and treachery of the Church.

To be as blunt as possible: You will be cheated, tricked, lied to, abused, and deceived in every way possible once you become a member of the Church of Scientology. And there is nothing you can do about it because you have signed away all of your civil rights as a precondition of joining the Church.

A Scientologist cannot sue the Church on its own terms or he or she will lose. The Church a rigged casino, a Mafia with its own rules.

Therefore, the Scientology system of contracts has to be put on trial. The system of contracts is designed to to deprive all Scientologists — Sea Org, Staff, and Publics — of their Constitutional rights.

IMO, this is the essence of the matter: The Scientology “religion” cannot be put on trial in America but its system of sham contracts can and should be put on trial.


Scientology’s motion to strike Mike Rinder’s affidavit:


Scientology as a High Speed Wealth Extraction Machine

The Church of Scientology is wealthy because it knows how to separate people from their money with great speed — and this by using every trick in the book. David Sonenfild was an extremely successful Church of Scientology “Reg” for many years. A “Reg” is a highly trained high-pressure Scientology salesperson who will use every form of flattery, apparent concern, tricks, connivance, dissimulation, threats, promises, or whatever else is needed to part a person from their money as quickly as possible.

David did a “hat write up” of the techniques he used — scroll down to the bottom of this post for a PDF copy. This manual is called a “hat write up” because people’s jobs in Scientology are called “hats.” This comes from Hubbard saying that police officers, fire fighters, and military personnel all wear different types of hats to designate their jobs. Hubbard never said “do your job!” In typical Scientology cult speak he said “wear your hat!”

This “hat write up” is intended for use in training new regges in the techniques of selling Scientology where the focus is on urgency. Scientology has always used extreme urgency, emergency, and time pressure to create a sense that some horrible disaster is lurking just around the corner unless people donate money right now! Time pressure is the essence of any financial scam and Scientology is a master at using time pressure against its own members.

The Sonenfild Hat Write Up begins by using the term “Body Registrar.” This is a Scientology term of art for any Non-Scientologist, i.e. you are just a body to the Church of Scientology. Hence, the job of the “Body Registrar” is to get your body into a Scientology Org and then employ specific techniques to get your money “with no added unnecessary time.” The Church of Scientology, you see, doesn’t have time to waste given the fake urgency it has created and operates under on a 24/7/365 basis.

The Church of Scientology is nothing more than a nonstop wealth extraction machine erected entirely upon a sustained, hyperventilating, and completely false sense of emergency and crisis coupled to the hope of someday attaining unspeakably glorious and exalted spiritual states of being.

Hover your mouse over the document to invoke the page up/page down controls at the bottom of the page frame:

David Sonenfild, Hat Writeup, Body Registrar, Cincinnati org

IRS: Private Foundations Manual

Suggested reading for serious researchers, investigators, attorneys, etc.

CCI: Celebrity Centre International IRS 990-T 2009-2012

CCI 2012 Book Value $39,392,879

CCI 2011 Book Value $39,973,458

CCI 2010 Book Value $39,148,631

CCI 2009 Book Value $37,325,434

Celebrity Centre International in Hollywood represents only a small part of the larger financial picture Church.

The big Scientology celebrities can ask for “room service” which means auditors and other Church staffers go to their homes or their film locations. Some celebs who have dabbled in Scientology do not want to be seen entering or leaving Celebrity Centre and so they get room service.