Church of Scientology Flag Service Organization on two felony charges and found not guilty. McPherson's cause of death was changed from "undetermined" to "accident" in 2000. The civil suit brought against the Church by McPherson's family was settled in 2004. Church of Scientology Flag Service Organization The Church of Scientology Flag Service Organization, also known as Flag or FSO, is an American 501(c)(3) non-profit corporation. Within the worldwide network of Scientology corporations and entities, the FSO is officially referred to as the "spiritual headquarters" of the Church of Scientology. The organization is located in Clearwater, Florida. According to the official website of the Church of Scientology,
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