Church of Scientology has announced that the next two levels of Scientology teaching, "OT 9" and "OT 10", will be released and made available to church members when all the major organizations in the world have reached Saint Hill size. The "worldwide spiritual headquarters" of the Church of Scientology is known as "Flag Land Base," located in Clearwater, Florida. It is operated by the Floridian corporation Church of Scientology Flag Service Organization, Inc.. The organization was founded in 1975 when a Scientology-founded group called "Southern Land Development and Leasing Corp" purchased the Fort Harrison Hotel for $2.3 million. Because the reported tenant was
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