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
Scientology Missions International the agreement with CSI, SMI has entered various license agreements with Scientology Missions around the world over the use of the Scientology trademarks and service marks. In addition to its corporate status, SMI is also a part of the ecclesiastical command structure of the international Church of Scientology management. Integrated within the mother church of Scientology, the Church of Scientology International, SMI is one of 8 sub-units and networks, which form the so-called "Flag Command Bureaux" (FCB). The Scientology management booklet "The Command Channels of Scientology" states the following about the FCB: "[...] The Flag Command Bureaux, so named from