Church of Scientology Flag Service Organization 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 from all over the world who travel there to participate in religious services. [...]" In another 1993 memorandum 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
Cathedral Church of St. Luke (Orlando, Florida) of St. Luke's Mission, which formally organized in 1881 and achieved parish status in 1884. The General Convention of the Episcopal Church established the Missionary Jurisdiction of South Florida and the Rev. William Crane Gray was elected and consecrated its first bishop. He made his home in Orlando and St. Luke's was designated as the Cathedral Church for South Florida on March 31, 1902. The first cathedral dean was the Rev. Lucien A. Spencer. It was decided that a new cathedral was needed and so the old church was moved in 1922 to make way for a new building. The