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
Church of Scientology been the construction of a high-rise complex called the "Super Power Building", or Flag Building, which "is the centerpiece of a 160-million construction campaign." The Church of Scientology's CST Chairman of the Board, David Miscavige, led the opening and dedication of the 377,000-square-foot Flag Building on November 17, 2013. The multi-million cathedral is the new spiritual headquarters of Scientology. The fifth and sixth floor contain the "Super Power Program", which includes specially designed machines that Scientologists believe allow users to develop new abilities and experience enlightenment. The building also includes a dining facility, course rooms, offices and small rooms for