The Church of Scientology International coordinates church growth, and attempts to preserve the uniformity of the teachings of Scientology's founder, L. Ron Hubbard.[4]Golden Era Productions, a division of CSI, prints Scientology material, such as books, audio recordings of Hubbard's lectures, training films, and similar. Golden Era Productions also oversees the manufacture of E-meters.[5]
In a 1993 memorandum by CSI, the following information was provided to the Internal Revenue Service with regards to CSI's role and functions, its personnel and its income:
[...] CSI [...] is the Mother Church of the Scientology religion, with ecclesiastical authority over the ministry of religious services to parishioners by all subordinate churches within the ecclesiastical hierarchy. This church has a staff of approximately 990 individuals and an annual budget of approximately $ 46.8 million, based on its annual disbursements for the most recent year for which financial statements are available. [...]"[6]
The Church of Scientology International (CSI) was incorporated on November 18, 1981, in Los Angeles, California by Richard Murray.[7]
The official address of CSI is 6331 Hollywood Boulevard, Los Angeles 90028, in the Hollywood Guarantee Building. CSI also has offices at the Scientology complex in Gilman Hot Springs, California called Gold Base. Here the official address is 19625 Highway 79, Gilman Hot Springs, CA 92383.[8]
As of September 12, 1999 CSI's corporate officers were Heber Jentzsch as chief executive officer (president), Lynn Farny as secretary and Sarah Blythe as chief financial officer (treasurer).[10]
As of March 24, 2008, CSI's official agent has been Jeanne M. Gavigan, 3055 Wilshire Boulevard, Suite 900, Los Angeles 90010.[11]
On August 18, 1993, CSI filed an application for tax exemption under section 501(c)3) of the Internal Revenue Code[12] and on September 3, 1993, a request for "group exemption" for the affiliated "Scientology churches"/"Class V organizations".[13] In the same year, the Internal Revenue Service (IRS) eventually granted CSI's request for exemption.[1]
The granting of tax exemption to CSI and other Scientology corporations was preceded by years of continuous litigation between the IRS and the various entities of Scientology. According to former high-ranking executives, the Scientology organization had launched about 200 lawsuits against the IRS until 1991. During the same time, individual parishioners of Scientology had initiated 2,300 claims against the agency, challenging the denial of tax deduction for their services at Scientology organizations. In 1991, the dispute over Scientology's tax-exempt status began to resolve through high-level meetings between David Miscavige and the then Commissioner of the IRS, Fred Goldberg, who encouraged a final resolution of the legal battle.[14]
RTC and CSI entered a license agreement on May 18, 1982, granting CSI, the new "Mother Church of Scientology," the right to use and sub-license certain of the trademarks and service marks.[16]
Additionally RTC and CSI signed on January 1, 1982, an "Organizational Covenant" granting CSI the right to deliver the "Advanced Technology" to its staff members.[17]
CSI presents itself as the "mother church" of the "Scientology religion." In this function, it exercises through various agreements with its subordinate organizations worldwide ultimate corporative control over those organizations and their activities.
In particular, CSI has entered the following types of agreements with other organizations:
"Contracts Respecting Certain Religious Documents." These contracts regulate the use of files that the organizations has on their members and their staff. Ultimately it gives CSI the authority to control the use of them;
"Motion Picture Exhibition Agreements" guarantee CSI the weekly payment of 11% of the revenue by the individual organizations for their use of Scientology training courses. It also forces the organizations to use certain equipment, such as tape recorders, which CSI provides for the same use. CSI has entered such agreements for example with the Church of Scientology Flag Service Organization, Inc.[23] and the Church of Scientology Western United States.[24]
CSI consists of a numerous corporations and unincorporated entities that are connected together by contracts and, more importantly, by the internal policies and the so-called "Scientology command channels", which define their activities.[25]
Specifically CSI consists of the following principal organizations:
The "Watchdog Committee" (WDC), an entity, is the highest management organization within CSI. Excluding RTC, it has the final say over all financial and personnel matters within the "Command Channels" of Scientology. In the "Command Channels" booklet its purpose is meagerly described as "establishing management units."[26] WDC is headed by the WDC Chairman, who at the same time holds the position of "Commanding Officer" of the "Commodore's Messenger Organization International" (CMO Int.). The Commodore's Messenger Organization is an enforcement and internal investigation unit, which operates on behalf of the WDC. CMO International also comprises the office of the "Senior Case Supervisor International" (C/S Int.), a technical supervision unit, the "LRH Personal Public Relations Office International" (LRH PPRO) and the "International Finance Office",[27] an office that supervises through its "Finance network" all financial matters of the various organizations.
Golden Era Productions is another CSI-entity that is located at Gilman Hot Springs, California. It is the organization that is responsible for the production of Scientology films, audiotapes and E-meters and conducts worldwide marketing campaigns for Dianetics and Scientology.
The "International Network of Computer Organized Management" (INCOMM) hosts the internal communications system and computer data banks. It safeguards all reports that are received by the Scientology management from the other organizations, as stated by CSI in an exhibit of CSI's application for tax-exempt status.[28]
The "Senior Executive Strata," stands below the WDC. It is composed of the "International Management Executive Committee" (IMEC) and its staff. IMEC is considered as the strategic management unit within CSI, which does the planning, evaluation and the long-term management of Scientology organizations worldwide, as described in the "Command Channels"-booklet. IMEC is led by the "Executive Director International".[29]
The next lower management unit is the "Flag Command Bureaux" (FCB).[30] FCB includes various sub-entities, management units, networks and corporations. Among them are:
The supervising authority "Flag Network Coordination Committee" (FNCC). This entity is composed of the heads of the different management units within the FCB under the guidance of the "Commanding Officer FCB." The FNCC supposedly meets on a daily basis and coordinates the activities of the networks within the FCB.[31]
The "LRH Communicator Network" (LRH Comm.). It is an internal investigation unit, that manages 3 other networks, designed for the "preservation and application of standard tech and admin(istration)" within the lower organizations of the Scientology network.
The "Finance Network" (a lower extension of the International Finance Network), which micromanages the finances of the local and regional Scientology organizations.
The organization Scientology Missions International (SMI). This is a Californian non-profit corporation, which controls and directs the "continental" SMI-offices and licenses the individual "Missions," smaller or "beginner" organizations of the Scientology-network.
World Institute of Scientology Enterprises International (WISE Int.), a Californian non-profit corporation, which controls and directs the "continental" WISE-offices and licenses independent Scientology businesses that use and sell the "LRH administrative technology."
Bridge Publications, Inc. (BPI), a non-profit corporation from Los Angeles, California, which is Scientology's publication's organization. It is marketing Scientology books and magazines within the United States and Canada.
New Era Publications International, ApS (New Era), a for-profit corporation from Copenhagen, Denmark, which operates through numerous affiliated organizations in countries that are not covered by BPI's operations. These are mostly non-English speaking countries.
^List of Trustees, Directors & Officers (of Church of Scientology Entities) – Ex. I-2, CSI Prod 11-4-93, Los Angeles, California, September 21, 1993
^Statement by Domestic Non-Profit Corporation – Church of Scientology International, Sacramento, California, Secretary of State, State of California, Signed: September 12, 1999, Filed: September 15, 1999
^Form 1023 – Application for Recognition of Exemption Under Section 501 (c) (3) of the Internal Revenue Code – Church of Scientology International, Washington, DC, August 18, 1993
^Form 8718 – Department of the Treasury/Internal Revenue Service – Request for Group Exemption Ruling under Sec. 501(c)(3) – Church of Scientology International, Los Angeles, California, September 3, 1993
^"Assignment Agreement (LRH/RTC) (Marks)", Notarized Agreement between L. Ron Hubbard and the Religious Technology Center, County of Los Angeles, California, May 16, 1982
^"License Agreement – CSI (Marks)", License Agreement between Religious Technology Center and Church of Scientology International, California, May 18, 1982
^"Organizational Covenant – Advanced Technology – US", Covenant between Church of Scientology International & Religious Technology Center, Location: California, January 1, 1982
^License Agreement CSI/Church (Marks) – License Agreement between Church of Scientology International and the Church of Scientology Flag Service Organization, Los Angeles, California, May 26, 1982
^License Agreement CSI/SMI and the Missions (Marks) – License Agreement between Church of Scientology International and Scientology Missions International, Los Angeles, California, May 19, 1982
^Los Angeles, California, License Agreement – CSI/Church (Marks) – License Agreement between Church of Scientology International and the Church of Scientology of San Diego, June 15, 1982
^Ecclesiastical Support Agreement between Church of Scientology International & Church of Scientology Flag Service Organization, Los Angeles, California, January 1, April 3 & 29, 1992
^Ecclesiastical Support Agreement between Church of Scientology International & Church of Scientology Western United States, Los Angeles, California, January 1, March 18 & April 24, 1992
^Motion Picture Exhibition Agreement (Churches) between Church of Scientology International and Church of Scientology Flag Service Organization, Los Angeles, California, Clearwater, Florida, October 23 & November 25, 1991
^Motion Picture Exhibition Agreement (Churches) between Church of Scientology International and Church of Scientology Western United States, Los Angeles, California, July 22 & August 2, 1991
^Cover sheet of the booklet "The Command Channels of Scientology, Exhibit of CSI's application for tax-exempt status, Los Angeles, 1988
^Page 9 & 10 of the Scientology Command Channels booklet, Chapter on Watchdog Committee, Los Angeles, California, 1988
^Description of the "International Finance Office" by CSI, Response to question 3b by the IRS, pp. 3-19 – 3-21, Year: 1992–1993
^Description of "INCOMM" by CSI, Response to question 4c by the IRS, pp. 4-18 – 4-21, Year: 1992
^pp 13 & 14 of the Scientology Command Channels booklet, Chapter on Executive Director International and the Senior Executive Strata, Los Angeles, California, 1988
^Pp. 17 – 25 of the Scientology Command Channels booklet, Chapter on Flag Command Bureaux and its sub-entities, Los Angeles, California, 1988
^Description of the "Flag Network Coordination Committee" by CSI, Response to question 3b by the IRS, pp. 3-25 – 3-28, Year: 1992–1993
