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
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