The Church of Scientology Flag Service Organization, also known as Flag or FSO, is an American 501(c)(3) non-profit corporation. Within the worldwide network of Scientology corporations and entities, the FSO is officially referred to as the " spiritual headquarters" of the Church of Scientology. The organization is located in Clearwater, Florida.Information from the official website of the Church of Scientology Flag Service Organization, retrieved on April 7th, 2008
"Church of Scientology Flag Service Organization 210 South Fort Harrison Ave. Clearwater, Florida 33756 USA 727-445-4387" According to the official website of the Church of Scientology, "the Flag Service Organization (FSO) is a religious retreat which serves as the spiritual headquarters for Scientologists from all over the world. It is the hub of the Scientology worldwide community, a dynamic, multilingual organization and is the largest single Church of Scientology in the world with well over 1,000 staff members." Additionally, the FSO "delivers Dianetics and Scientology

services Service may refer to: Activities * Administrative service, a required part of the workload of university faculty * Civil service, the body of employees of a government * Community service, volunteer service for the benefit of a community or a p ...

from the very bottom of The Bridge to the top, as well as certain specialized auditing services only available here." In a memorandum provided to the Internal Revenue Service, the Church of Scientology International explained the role and the functions of the FSO as follows:

"'Flag' in CSFSO's name originates from the Flag Service Organization's earliest ecclesiastical beginnings in 1967 aboard the Flag Ship
Apollo Apollo, grc, Ἀπόλλωνος, Apóllōnos, label=genitive , ; , grc-dor, Ἀπέλλων, Apéllōn, ; grc, Ἀπείλων, Apeílōn, label= Arcadocypriot Greek, ; grc-aeo, Ἄπλουν, Áploun, la, Apollō, la, Apollinis, label ...
and the name was maintained as tradition when the land-based organization was established. CSFSO ministers the highest levels of auditor training through Class XII and auditing through New OT VII. It serves as the spiritual headquarters for
Scientologists Scientology is a set of beliefs and practices invented by American author L. Ron Hubbard, and an associated movement. It has been variously defined as a cult, a Scientology as a business, business, or a new religious movement. The most recent ...
from all over the world who travel there to participate in religious services. ..

In another 1993

memorandum A memorandum ( : memoranda; abbr: memo; from the Latin ''memorandum'', "(that) which is to be remembered") is a written message that is typically used in a professional setting. Commonly abbreviated "memo," these messages are usually brief and ...

by the Church of Scientology International, the following information was provided to the Internal Revenue Service with regards to FSO's personnel and its income:

" ..CSFSO ..ministers high levels of religious services to parishioners from around the world from facilities in Clearwater, Florida. This church has a staff of approximately 449 individuals and an annual budget of approximately $ 81.3 million, based on its annual disbursements for the most recent year for which financial statements are available. ..

Corporate information

The FSO was incorporated in Florida on May 19, 1981. On September 21, 1993, the following individuals held

corporate A corporation is an organization—usually a group of people or a company—authorized by the state to act as a single entity (a legal entity recognized by private and public law "born out of statute"; a legal person in legal context) and r ...

positions at the organization: The Board of Trustees was composed of Sue Price, Pam Hubbert and Richard Reiss. The members of the Board of Directors at that time were Catherine Probst, Allen Hubbert and Debbie Cook. The corporation's President was Alicia Danilovich, its Secretary and

Treasurer A treasurer is the person responsible for running the treasury of an organization. The significant core functions of a corporate treasurer include cash and liquidity management, risk management, and corporate finance. Government The treasury ...

Catherine Probst. As of April 28, 2009, FSO's corporative officers were Lena Lind (President), Harvey Jacques (Director), Peter Mansell (Director), Glen Stilo (

Secretary A secretary, administrative professional, administrative assistant, executive assistant, administrative officer, administrative support specialist, clerk, military assistant, management assistant, office secretary, or personal assistant is a ...

) and Barbara Meador (Treasurer & Director). FSO's registered

agent Agent may refer to: Espionage, investigation, and law *, spies or intelligence officers * Law of agency, laws involving a person authorized to act on behalf of another ** Agent of record, a person with a contractual agreement with an insuranc ...

is currently Robert V. Potter. On August 18, 1993, the FSO filed an application for

tax exemption Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, redu ...

under section 501(c)(3) of the Internal Revenue Code. The Internal Revenue Service granted FSO's request for exemption through an official recognition letter on October 1, 1993. The

Religious Technology Center The Religious Technology Center (RTC) is an American non-profit corporation Letter by the Internal Revenue Service to Flemming Paludan, Regional Director, Danish Tax-Office, Washington, D.C., USA, December 22, 1993 that was founded in 1982 by th ...

(RTC) holds the

trademarks A trademark (also written trade mark or trade-mark) is a type of intellectual property consisting of a recognizable sign, design, or expression that identifies products or services from a particular source and distinguishes them from othe ...

and service marks of Scientology. As such, RTC entered an organizational

covenant Covenant may refer to: Religion * Covenant (religion), a formal alliance or agreement made by God with a religious community or with humanity in general ** Covenant (biblical), in the Hebrew Bible ** Covenant in Mormonism, a sacred agreement b ...

with the FSO on January 1, 1982, granting FSO the right to sell and deliver the "Advanced Technology" to its public members while guaranteeing weekly payments to the RTC of 6% of the monetary value of the "Advanced Technology"-services delivered by the FSO. The Church of Scientology International (CSI) presents itself as the

mother church Mother church or matrice is a term depicting the Christian Church as a mother in her functions of nourishing and protecting the believer. It may also refer to the primary church of a Christian denomination or diocese, i.e. a cathedral or a metropo ...

of the Church of Scientology worldwide. As such, it has the right to use and sub-license various Scientology trademarks and service marks. Consequently, CSI has entered a number of agreements with other

subordinate A hierarchy (from Greek: , from , 'president of sacred rites') is an arrangement of items (objects, names, values, categories, etc.) that are represented as being "above", "below", or "at the same level as" one another. Hierarchy is an important ...

organizations in the Scientology hierarchy, such as the FSO: *" License Agreement". This agreement from May 26, 1982, regulates the use of the service marks and trademarks by the FSO. *" Ecclesiastical Support Agreement". This agreement from January 1, 1992, acknowledges CSI's dominant role and control over all the functions and activities of the FSO and guarantees a steady, weekly payment of 12.5% of the organizations' net income towards CSI. *" Motion Picture Exhibition Agreement". It guarantees CSI the weekly payment of 11% of the

revenue In accounting, revenue is the total amount of income generated by the sale of goods and services related to the primary operations of the business. Commercial revenue may also be referred to as sales or as turnover. Some companies receive reven ...

by the FSO for their use of Scientology training courses. It also forces the organizations to use certain equipment, such as tape recorders, which CSI provides.

Organizational structure and management

According to its 1993 application for tax exemption, the corporation "Church of Scientology Flag Service Organization, Inc." consisted at that time of the following four different sub-organizations or sub-entities:

" ..1. Flag Service Org. Flag Service Org ministers religious services to CSFSO's parishioners. This ecclesiastical body includes all of the auditors, case supervisors, course supervisors and other staff directly involved in ministering services, as well as executive and administrative staff that perform necessary support functions such as personnel, communications, ethics, treasury and finances, administration and dissemination. The highest ecclesiastical position in the Flag Service Org is its Captain, who, together with her deputies and other top executives form its executive council, the highest ecclesiastical body in the organization. Beneath the executive council is an advisory council, comprising the heads of each of the Flag Service Org's divisions. These two bodies, subject to ecclesiastical management advice and direction from senior ecclesiastical organizations .. direct the day-to-day and week-to-week activities of the Flag Service Org."

"2. Flag Crew Org. The Flag Crew Org performs direct support functions for Flag Service Org and other ecclesiastical bodies within CSFSO. The Flag Crew Org maintains the buildings and property of CSFSO; maintains and operates the accommodations and food facilities of CSFSO's religious retreat; and berths, feeds and otherwise communally supports CSFSO's staff. The Flag Crew Org has its own captain, executive council and advisory council which direct its activities."

"3. Flag Land Base. Flag Land Base is an ecclesiastical body within CSFSO that is senior to both the Flag Service Org and Flag Crew Org. Flag Land Base is composed of a number of executive CSFSO staff personnel responsible for the overall direction and coordination of CSFSO as a whole. This body is headed by the Commanding Officer Flag Land Base, who is the highest ecclesiastical official in CSFSO's hierarchy. Whereas the Captains of the Flag Service Org and Flag Crew Org are primarily concerned with the activities of their respective ecclesiastical organizations, the Commanding Officer Flag Land Base and his staff consider CSFSO's activities as a whole."

"4. Commodore's Messenger Org Clearwater (CMO CW). CMO CW oversees and ensures the implementation of programs that CSFSO receives from the Commodore's Messenger Org International, an ecclesiastical body within CSI. These programs can relate to all facets of CSFSO's activities from the conduct of religious services to the acquisition and renovation of buildings, and unusual or ongoing legal or financial matters. ..

Corporate management During the past years, CoSFSO Inc. was managed by the following corporate officers. The column "Year" of the following table refers to the date of the filing of the annual report for not-for-profit corporations with the Secretary of State for the

State of Florida Florida is a state located in the Southeastern region of the United States. Florida is bordered to the west by the Gulf of Mexico, to the northwest by Alabama, to the north by Georgia, to the east by the Bahamas and Atlantic Ocean, and to th ...

. In 1993, Catherine Probst held both the position of Treasurer and Secretary. During the years 1995 and 1996 Barbara Meador and Marsha Lovering held the positions of Treasurer and Secretary. In 1997 Glen Stilo replaced Lovering as Secretary, while Meador continued as Treasurer. Since then, these two positions remained unchanged.

Lisa McPherson controversy

In 1995

Lisa McPherson Lisa McPherson (February 10, 1959 – December 5, 1995) was an American member of the Church of Scientology who died of a pulmonary embolism while under the care of the Church's Flag Service Organization (FSO) in Clearwater, Florida. Following ...

died while in the care of the FSO. The FSO was indicted on two felony charges, which were later dropped. McPherson's cause of death was changed from "undetermined" to "accident" in 2000. The civil suit brought against the Church by McPherson's family was settled in 2004.

References

External links

Church of Scientology Flag Service Organization
{{DEFAULTSORT:Church Of Scientology Flag Service Organization Scientology organizations Religious organizations established in 1981 1981 establishments in Florida

Corporate information

Organizational structure and management

Lisa McPherson controversy

See also

References

External links