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 Flag Service Organization 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 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 and the name was maintained as tradition when the