Church of Scientology has announced that the next two levels of Scientology teaching, "OT 9" and "OT 10", will be released and made available to church members when all the major organizations in the world have reached Saint Hill size. The "worldwide spiritual headquarters" of the Church of Scientology is known as "Flag Land Base," located in Clearwater, Florida. It is operated by the Floridian corporation Church of Scientology Flag Service Organization, Inc.. The organization was founded in 1975 when a Scientology-founded group called "Southern Land Development and Leasing Corp" purchased the Fort Harrison Hotel for $2.3 million. Because the reported tenant was
Tax status of Scientology in the United States which purportedly delivered banking services to Flag. However, in reality OTC had no offices, officers or employees. Flag's funds were deposited in OTC's Swiss bank accounts, on all of which Hubbard was a signatory. In 1972, Hubbard had $2 million in cash transferred from OTC's accounts to the "Apollo", where it was stored in a locked file cabinet to which only his wife Mary Sue had the keys. Another vehicle for inurement was the United States Churches of Scientology Trust, described by the US Court of Claims in 1984 as "a bogus trust controlled by key church officials" including Hubbard