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
Flag Building January 2013, a Californian couple who had donated more than $420,000 to the project sued the Church of Scientology for fraud and deception, charging that the Church had kept the building incomplete "to use it as a shill to induce further payments from members, just as they did the plaintiffs." Plans for the Super Power Building project were unveiled in 1993 by the Los Angeles-based Church of Scientology Religious Trust. The site was formerly occupied by the Gray Moss Inn, a turn-of-the-century building across the street from the Scientology-owned Fort Harrison Hotel. The inn had stood empty since being damaged