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
Jesus in Scientology Florida, gave a sermon in 2001 titled: "Why Scientology Isn't a Church". "I'm not anti-Scientology; I'm not pro-Scientology. I just don't exactly understand individually why it's called the Church of Scientology and why there would be a cross, even if it's a different cross. When I see the cross, I think of Christ. If Christ is not the center of Scientology, then why would an organization use the cross and call itself a church? I'm just wondering, but I don't really plan to say any of that Sunday," said Reverend Guterman. He explained that in his view Scientology was not