Flag Building It includes a 15-story tower topped by a bronze Scientology cross visible from much of Clearwater. Construction began in 1998, was halted in 2003, and was ultimately resumed to reach substantial completion during 2011. The long delay in construction led to substantial fines being levied by the city authorities. The building is valued at $80 million and at least $145 million has been raised by Church fundraising towards the project. The church denies accusations that the Flag Building's completion was deliberately delayed so that it could serve as a cash cow. The Church of Scientology announced in August 2013 that
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