COS Organization Chart with footnotes

Readers are referred to Chanology wiki where there are diagrammes that did not copy here.

COS ORG CHART FOOTNOTES

A1. Church of Spiritual Technology. Shadow ruling non-Scientologist lawyers, who can yank the trademarks away at will for $100. "RTC...gains its legal authority ...through the trademarks of Dianetics and Scientology. CST owns the copyrights of the religious Scriptures" quote from Miscavige Declaration, http://www.gerryarmstrong.org/50grand/legal/decl-miscavige-1999-09-24.html. To make itself a church, CST employs four full time clergy; people must spend 12 ½ hours a week in religious services. Page 12-3, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-4.pdf

"RTC received...trademarks... subject to an additional "Option Agreement" between Hubbard, RTC and CST. In two so-called "Option Agreements" from May 1982, Hubbard granted CST the right to purchase at any time from RTC the "Marks", the "Advanced Technology" and all the rights to them for the sum of $ 100" from (1)"Option Agreement (Marks)", Notarized Agreement between L. Ron Hubbard and the Church of Spiritual Technology, County of Los Angeles, California, May 10th, 1982/July 9th, 1982 and (2) Option Agreement (Advanced Technology-U.S.) - Notarized Agreement between L. Ron Hubbard and the Church of Spiritual Technology, California, May 10th & July 9th, 1982

Also see http://www.cs.cmu.edu/~dst/Cowen/essays/corporate.html#pt2_2

A2. Author Services Inc ostensibly collects royalties for Hubbard fiction. CoS promised in 1993, "ASI will be changed to a wholly-owned subsidiary of CST," Page 1-7 http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-3.pdf. Also does business as Galaxy Press, http://www.galaxypress.com/

A3. Writers of the Future and Illustrators of the Future. "winners of the 2009-10...Contest...were announced today by Joni Labaqui, Author Services' contest director." http://www.prnewswire.com/news-releases/worldwide-writers-of-the-future-contest-announces-second-quarter-09-10-annual-winners-63776812.html

A4. Mile High Inc. built mountain-cave storage for Hubbard texts. Another subsidiary, Media Storage, Inc. is dormant. http://www.xenu-directory.net/documents/corporate/irs/1993-1023-cst.pdf#page=8

A5. Trementina Base & other properties, "Currently, CST owns archive sites in Northern California and New Mexico..." http://www.cs.cmu.edu/~dst/Cowen/essays/irslegal/290692.html This may be the same as the "LRH Archives" listed as a CST organization headquartered at Twin Peaks, at 1-51, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

CST mentions New Mexico (which would be Trementina), and Mile High and Sunset View vault sites in Calif page 3-23, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-3.pdf

CST purchased 49875 Avenida Obregon, La Quinta, an old Hubbard residence, Desert Sun article Jan 6, 2009, http://groups.yahoo.com/group/rnrs/message/8256?l=1

B1. Religious Technology Center - headed by Miscavige, COB (Chairman of the Board). Controls Scientology, Dianetics, L. Ron Hubbard, Scientology Cross, and S-and-double-triangle trademarks. Page 3-13, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf RTC owns OT level copyrights.

B2. Inspector General Network; formerly called Hubbard Dianetics Foundation, IGN is "an integrated auxiliary of RTC," http://www.xenufrance.net/ign-to-irs-1023.pdf An extinct subsidiary, WISE, Inc. (not the present WISE) was dissolved by the IRS CLosing Agreement ,section IV.E.7., http://www.xenu.net/archive/IRS/index.html

B3. Authorization, Verification and Correction International is an RTC division, described at http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf, pages 3-17 to 3-18.

B4. Continental Liaison Office Mexico. In pre-CST days, IGN made licensing agreements in Mexico, which doesn't allow contracts with religious groups. http://www.xenu-directory.net/documents/corporate/irs/1993-1023-dfi.pdf#page=09 IGN was the old, seemingly secular twin of the old Church of Scientology of California. It must be kept in place so the Mexican license agreements do not have to be re-negotiated. At the time of DFI's Form 1023 application, IGN "has granted DFI the authority to use the marks" from http://www.xenu-directory.net/documents/corporate/irs/1993-1023-dfi.pdf#page=20 so DFI now licenses new (if any) Class V orgs in secular countries.

C1. Church of Scientology International ("Mother Church"). Martin Ottman explains major control links at CSI and Flag, at http://www.holysmoke.org/cos/docs/declaration_of_martin_ottmann.txt

C2. Hubbard Dianetics Foundations. Seemingly secular twin of CSI for copyright notations at the bottom of "secular" documents, and other situations where a religious name is unacceptable. A month after renaming the old HDF to IGN, this name was re-used to create an integrated auxiliary of CSI http://www.xenufrance.net/hdf-to-irs-1023.pdf It has no staff or budget, it is funded by CSI, and its "secular name" is its reason for existence.

C3. International Association of Scientologists does not legally exist but its shares, held by CoS leaders, own 2 supporting companies, MSA & IMSANV dba IASA. http://www.xenu-directory.net/documents/c orporate/irs/1993-1023-csi-questions-2.pdf, Page 9-11 "IAS is not part of the Church of Scientology hierarchy. .. it is not a legal entity and... thus must rely on other entities:..Theta Management Limited... (Dissolved; see note D3)...Membership Services Administration Ltd.,...International Membership Services Administration, N.V." from: http://www.xenufrance.net/csi-to-irs-answers-to-first-questions-1991.pdf, page 6. RTC's trademark claim on IAS website http://www.iasmembership.org/feature/legal/trademark.html.

IAS also uses Hubbard's writings in fund-raisers, so is under CST. CoS says IAS only "refers" to the trademarks and doesn't "use" them, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf page 242, but this generosity would vanish if IAS became unfriendly to CoS. Not paying for the trademarks may be so IAS can avoid being a Scientology entity; the '93 IRS deal says every group licensed by CST and RTC is Scientology-related. Arcane ownership of IAS at page 255, same document.

C4. Membership Services Administration Ltd or, as listed on the '93 IRS deal, "Membership Services Administration (UK) Ltd," section VIII.C.7. at http://www-2.cs.cmu.edu/~dst/Cowen/essays/agreemnt.html Also see Note C3.

C5. International Membership Services Administration, N.V. d.b.a. IAS Administrations, Inc. page 6-1, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-4.pdf. See Note C3. IRS Closing Agreement forced "the dissolution of Theta... (to be) transferred...to IASA." , section IV.E.7., http://www.xenu.net/archive/IRS/index.html NY Corporation search says IASA formerly was Foundation International Membership Services Administrations (FIMSA). FIMSA is listed on the '93 IRS deal. IASA is a registered corp in Fla and Calif.

C6. U.S. IAS Members' Trust. US Scientologists join and and donate to this. Except for being in the '93 IRS deal, I can find no connection of USIASMT to other corps except that it uses the words Scientology, so is under RTC. It uses Hubbard's writings in fund-raisers, so it's under CST. It likely doesn't pay for the licenses, but if it became unfriendly, its freebie privileges would be yanked.

C7. Danish Association of Scientologists. In '93 IRS deal

C8. European Association of Scientologists In '93 IRS deal.

C9. Hubbard Association of Scientologists International There still may exist some lifetime HASI members who have not converted to an IAS or other lifetime membership, but HASI is no longer taking new memberships. Page 9-10, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

C10. Field Disseminators are fund raisers for IAS, USIASMT, and other membership groups, operating on commission, not salary. Page 3-35, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-3.pdf

C11. Membership Tour Independent Contractors. Fund-raisers for specific money-raising "tours" of IAS groups, working for commission. Page 3-35, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-3.pdf

D1. Executive Strata International. one of CSI's principal organizations, page 6-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf See Ottman description of hierarchy at http://www.holysmoke.org/cos/ottmann-dec.htm.

D2. International Management Executive Committee. Page 3-22, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

D3. Flag Command Bureaux and its subordinate groups listed at http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf, page 3-26; in list of CSI principal organizations, page 6-7.

D4. Commodore’s Message Organization International in list of principal organizations and divisions, Page 6-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

Q: Do you know what corporation the Watchdog Committee was assigned in Scientology? A: They were members of Commodore's Messenger Organization International...within the Church of Scientology International.

from page 62 of http://www.xenufrance.net/deposition-richard-aznaran-rtc-vs-robin-scott-et-al-9-november-1989.pdf [quote] Ottman says CMOI "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," http://www.holysmoke.org/mo/martin_ottmann-complaint05.htm

CSI's Form 1023 application claims The Watchdog Committee is a committee within Commodore's Messenger Organization International, page 3-6, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf, and "is the highest eccliastical authority in the Mother Church," page 3-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf. Since "ecclesiastical" doesn't make something not exist, this again stresses that WDC really exists. CMOI's role described at page 3-29, in http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

It is highly significant that the 1993 IRS Closing Agreement repeatedly mentions the Watchdog Committee as a central governing part of CSI, while the Commodore's Messenger Organization Int'l is not even mentioned once. This strengthens the theory that WDC and CMOI are identical; CMOI is the named division within CSI where WDC resides and tries to enable the claim that WDC does not exist as a legal entity.

D5. Watchdog Committee (WDC). Top ruling body; claims it legally does not exist; but it's an integral part of the '93 IRS deal, so without its existence the '93 deal falls apart. CoS's description of upper management, page 2-4,http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf. Also see D4.

D6. International Finance Office, page 3-19, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

D7. International Landlord Office. page 3-20, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

D8. Senior Case Supervisor International, page 3-30, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

D9. LRH Personal Public Relations Office Int'l. in list of principal organizations and divisions, Page 6-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf and page 3-35, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

D10. CMO International Extension Unit. in list of principal organizations and divisions, Page 6-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

D11. RPF's at Gold, Los Angeles, and Clearwater are run by CMOI. "1980 'RPF Graduation Requirements Checklist.' Flag Order 3434-RC-56 ( Approved by D/CO CMO Int and CO CMO Int)" from http://www.skeptictank.org/hs/brainwas.doc "RPF in LA is in the basement of the Cedars. Most RPF'ers live in Lebanon Hall," said Martin Hunt,

D12. Office of Special Affairs International described at page 3-30, part of FCB, page 3-43, and in list of principal organizations and divisions, Page 6-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf ;

D13. International Management Public Relations Office. in list of principal organizations and divisions, Page 6-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

D14. International Network of Computer Organized Management. function described at page 4-18, in list of principal organizations and divisions, Page 6-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf. "...we put steel reinforcement inside walls so if they had a raid... they couldn't use chain saws... We put up bullet proof glass...in the computer room...to delay people from getting inside...we put up cameras... in case anyone came...to serve a warrant, so that our self-destruct mechanisms could go into effect." from page 137, http://74.125.155.132/search?q=cache:yTKOpSaizf0J:www.xenufrance.net/deposition-richard-aznaran-rtc-vs-robin-scott-et-al-9-november-1989.pdf

D15. Golden Era Productions the movie studio/Sea Org camp in Riverside County, Calif, also called Gold or Int Base. Page 1-41, Page 5-8, and Page 5-9, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

D16. Planetary Dissemination Org. in list of principal organizations and divisions, Page 6-7, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf Formerly called Central Marketing Unit, page 3-2, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

E1. Flag Bureaux Flag Bureaux and its subordinate groups from 3-25, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

E2. Dianetics Foundation International. Seemingly secular twin of CSI's Flag Bureaux, for presenting a secular-named corporation for those countries that do not allow contracts with religious corporations. However, "although organized as a secular corporation, DFI's purposes and activities are wholly devoted to the protection and furtherance of the Scientology religion." from http://www.xenu-directory.net/documents/corporate/irs/1993-1023-dfi.pdf#page=20

E3. Scientology Missions International is an integrated auxiliary of CSI, from http://www.xenu-directory.net/documents/corporate/irs/1993-1023-smi.pdf. It licenses Missions, which are separate legal entities. SMI absorbed International Missions Trust, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-1.pdf, page 6. Lists of Missions can be found at http://www.locator.scientology.org/scn/ In SMI's Form 1023, "SMI has ultimate control over the assets of each Subordinate Organization...on dissolution its assets will be distributed to a section 501(c)(3) charity chosen by SMI.

E4.Religious Missions, created in countries that allow religious missions, often with names like C of S Mission Belleair. Can include secular-sounding US missions like "Life Improvement Center," or Hubbard Dianetics Foundation Boston. Run by Mission Holders who may own the building but will lose it if they quit their post or quit Scientology. E5. Dianetics Centers International. Seemingly secular twin of SMI. "As CSI licensed SMI, DFI has licensed DCI the right to permit...organizations operating in secular countries." Page 2C, http://www.xenufrance.net/dci-to-irs-1023.pdf DCI expenses are paid directly by SMI, page 1-58, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf. The name for these orgs is Secular Missions, created in countries that don't allow religious missions, e.g. Mexico, often using the name Dianetics. Usually owned by Mission Holders, page 3-36, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-3.pdf

E6. Field Staff Members "Scientology members who sell Scientology courses and publications to...the general public... for a cut of 15% of the proceeds." http://www.xenu-directory.net/documents/corporate/fsm.htmlb Field Staff Members only work for central orgs (those who dominate a region), and for missions.

E7. World Institute of Scientology Enterprises uses the trademark "Scientology," so is under RTC. Uses Hubbard writings, so is under CST. WISE owns Mastertech Computer Products, but Calif Corporations lists Mastertech as "suspended," so it is not on the chart.

E8. World Association of Hubbard Enterprises functions as nominee for WISE in countries that do not enforce the contracts of religious corporations. Page 1-58, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf. It is thus a secular twin of WISE.

E9. International Hubbard Ecclesiastical League of Pastors is an integrated auxiliary of CSI, from: http://www.xenu-directory.net/documents/corporate/irs/ihelp.php. IHELP manages, thru dotted lines, the field auditors.

E10. Field Auditors are Scientology ministers/e-meter practitioners not employed by an org. Note "Field Auditor" is a non-religious label so they can switch between secular/religious roles as needed. CoS calls them the "first contact" with the Scientology religion, http://www.scientology.org/religion/groups/pg001.html. However, CSI called them "ministers" and not "field auditors" in its Form 1023, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi.pdf#page=6, page 68.

E11. New Era Publications International ApS (Denmark) is a foreign corporation owned by CSI. New Era in turn is shareholder to nine publishers, see http://www.xenu-directory.net/documents/corporate/entity.php?ntt=497 New Era Publications were owned by Publications International Limited (PIL) until PIL dissolved.

E12. New Era Publications (NEP) subsidiaries include NEP Australia Pty, Ltd.; NEP Deutschland, GMBH; NEP France, SARL; NEP International ApS Tokyo; NEP Israel Ltd.; NEP Italia, S.R.L.; NEP Japan, Inc.; NEP S.A. (Spain); NEP UK, Ltd.;

E13. Bridge Publications, Inc, an integrated auxiliary of CSI. http://www.xenu-directory.net/documents/corporate/irs/1993-1023-bpi-exhibit-c.pdf. The IRS Closing Agreement dissolved BPI's old owner International Publications Trust (IPT) Dec 1993, section IV.E.9., http://www.xenu.net/archive/IRS/index.html

E14. Flag Network Coordination Committee, page 3-25, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

F1. Association for Better Living and Education holds its own trademark and those of three entities it supports (Narconon, Criminon, and Applied Scholastics) but these groups use Hubbard writing, so are under CST. They use "L. Ron Hubbard's" name, so are under RTC. CST directly owns the Way to Happiness trademark and copyright, so CST controls WTHF even more directly. ABLE trademarks described at http://www.xenu-directory.net/documents/corporate/irs/1993-1023-able-exhibit-o.pdf ; page 2. More at http://www.able.org/about/ "ABLE's sole purpose is to improve society through the application of Mr. Hubbard's social betterment technologies. In general, ABLE promotes, funds and provides assistance to organizations that use L. Ron Hubbard's technologies in education, in rehabilitating drug abusers and criminals, and in raising public morality in general." CSI Form 1023,

F2. Narconon, International. The IRS deal is with "Narconon Inc." See http://www.cs.cmu.edu/~dst/Narconon/organisations.htm

F3. Narconon LA is the only center directly run by Narconon International.

F4. Criminon International teaches Way to Happiness "in more than 2,500 prisons." http://www.criminon.org/about-us/where-operate.php Criminon mentioned in answers to IRS questions page 3-35, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf, but is not listed in the '93 IRS deal.

F5. Applied Scholastics International is "a Social Betterment Corporation of ABLE International." http://www.appliedscholastics.org/. "acknowledgement is made to L. Ron Hubbard Library for...copyrighted works" http://www.appliedscholastics.org/tdmark.php. "Applied Scholastics network comprises over 800 schools..., " http://www.appliedscholastics.org/

F6. Literacy, Education and Ability Program “is an Applied Scholastics Program,” http://www.leapmemphis.org/

F7. Way to Happiness Foundation International. “is a secular organization," from http://www.thewaytohappiness.org/about/#/about-us/faq. CSI's Form 1023 lists 4 WTHF branches, Page 1-38 and 1-39, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

F8. ABLE Buildings include Garden Grove, 7065 Hollywood Blvd, LA, & Narconon Arrowhead, http://www.xenu-directory.net/documents/corporate/realestates.php#azunitedstates

F9. Friends of Narconon, http://www.friendsofnarconon.org/narconon_/anti_drug_abuse_/

F10. International Academy of Detoxification Specialists, http://www.detoxacademy.org/ IADS uses the trademark "L. Ron Hubbard," so is under RTC. IADS uses Hubbard's writings, so it is under CST.

F11. Hollywood Education and Literacy Project http://www.helplearn.org/index-flash.html

F12. Riders Against Drugs, http://www.ridersagainstdrugs.org/

F13. World Literacy Crusade, http://www.worldliteracy.org/

F14. Set a Good Example Foundation, formerly Concerned Businessmen's Association of America, promotes Way to Happiness to children. http://www.cbaa.org/

F15. Florida Citizens for Social Reform. Inc., promotes ABLE goals at http://www.floridacsr.org/ run by CoS member Ben Kugler

F16. Cherish the Children Foundation, Inc helps, maybe recruits, local foster children, at http://www.cherishthechildren.org/ run by CoS member Joan Sigal.

F17. Clearwater Community Volunteers fundraise and do outreach at http://www.clearwatercommunityvolunteers.org/

F18. ABLE Fundraisers are individuals who raise funds for ABLE on commission. Page 3-36, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-3.pdf

F19. Delphi Schools use the trademark "L. Ron Hubbard" which is owned by RTC. Uses Hubbard writings, so is under CST. Is a heavy user of Applied Scholastics materials, so they are listed as supporting (but not owned) non-profits under Applied Scholastics International.

F20. Other schools, like Community Learning Center, http://tampayouth.org/ use RTC and CST trademarks and copyrights, and are not listed for lack of space and frequent openings and closings.

G1. Church of Scientology Flag Service Org, also called Flag, is the "spiritual mecca" in Clearwater and delivers upper levels. Structure of churches at http://www.holysmoke.org/mo/martin_ottmann-complaint05.htm

G2. FSO Oklahoma Investments Corporation was "established in 1983 for investment...properties and real estate." Page 3B, http://www.xenufrance.net/flag-fso-scientology-to-irs-1023.pdf It's an Oklahoma corporation.

G3. Flag Crew Page 1-43, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

G4. Flag Service Organization Page 1-43, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf provides auditing and courses, especially upper levels.

G5. Scientology International Properties Renovations Organization FSO Page 1-43, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

G6. CSFSO Buildings includes the Ft Harrison, At http://www.pcpao.org/ "search our database" "by address" "210 S Ft Harrison". CSFSO owns many buildings around Clearwater, http://www.xenu-directory.net/documents/corporate/realestates.php#flunitedstates.

G7. Flag-linked: Artists in Action International, Inc. is a Florida corp. http://www.artistsinactionint.org/Links/Links.html

H1. Church of Scientology Celebrity Centre International oversees other Celebrity Centres.

H2. Celebrity Centre International Class V Organization, the well-known establishment in LA. Page 1-18, Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

H3. Manor Page 1-18, Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

H4. Scientology Properties International Renovations Organization Page 1-18, Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

H5. Celebrity Centres include Portland and New York; list is at http://www.scientology-newyork.org/related/eastus.html#eus. However other factors affect power over Celebrity Centers, including ownership of the building and influence of the Continental Liaison Office.

H6. Artists for a Better World, International does its events at CCI. Not a Calif corporation. http://artistsforabetterworld.org/

I1. Church of Scientology Western US replaced Church of Scientology of California (CSC) after Wollersheim lawsuit. It directly owns several orgs like AOLA.

I2. Advanced Organization Los Angeles Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

I3. American Saint Hill Organization Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

I4. Children’s Estates Organization Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

I5. Pacific Base Crew. Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

I6. Scientology International Properties Renovations Organization Pacific. Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

I7. Church of Scientology San Diego, a Class V church that is also "under" CLO WUS.

I8. Commodore's Messenger Organization Pacific Area Command States

I9. Continental Liaison Office Western United Page 1-44, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

J1. Church of Scientology of New York Page 1-15, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

J2. New York Class V Organization Page 1-15, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

J3. CoS New York-owned buildings include 28 W 74th St, NYC. http://www.xenu-directory.net/documents/corporate/realestates.php#nyunitedstates

J4. Continental Liaison Office Eastern United States Page 1-15, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf. It controls over 30 Class V Churches in the US in 2009, listed at http://www.scientology-newyork.org/related/eastus.html#eus

K1. Church of Scientology Advanced Organization Saint Hill Europe and Africa Subordinate groups listed at page 1-46, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

K2. Advanced Organization Saint Hill Europe and Africa see K1

K3. Nordland Hotel, a Sea Org residence See K1

K4. Continental Liaison Office Europe in Denmark see K1

K5. Operations & Transport Liaison Office for Italy, for Hungary, and for Russia. http://www.whatisscientology.org/html/Part14/Chp42/pg0977.html?locale=en_ZA

K6. Continental Liaison Office Africa in Johannesburg See K1

L1. Church of Scientology Incorporated (in Australia) is a separate corp from CoSAI, when you enter "scientology" at http://www.asic.gov.au/asic/asic.nsf CoS Inc. has subordinate churches and CLOANZO page 1-44 http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf. The '93 IRS deal appears to equate CoS Inc. with CLO ANZO, http://www.xenu.net/archive/IRS/ ,IVB.2.a.

L2. Church of Scientology Australia Inc. See L1.

L3. Continental Liaison Office Australia, New Zealand and Oceania page 1-44m http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

M1. Church of Scientology Religious Education College, Inc, an Australian charity, http://www.scientology.org.uk/ Subordinate groups listed on page 1-46 and 1-47, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pd

M2. Advanced Org Saint Hill UK site of Saint Hill Manor and Saint Hill Castle. LRH: "Saint Hill, which was mine, is being sold to C of S of Calif", Executive Letter of 1966 (cited in full in the 1971 Enquiry into the Practice and Effects of Scientology): info on present owner of Saint Hill Manor is welcome.

M3. SORS (UK) Ltd. SORS likely means "Sea Org Reserves."

"SOR was established in the late 1970s during one of Hubbard's periodic fits of paranoia: its stated objective is to provide enough cash reserves to keep Scientology afloat for at least a year... Martin Ottman recently posted (see "The Income of Scientology - Follow Up No. 1", 12 Jan 98) that SOR had $250,000,000 (US) in the Kreditenbank Luxembourg, probably in gold or other long-term investments.. I looked for SOR (UK) Ltd in the records at Companies House, but could find no trace of it. This suggests two alternative scenarios: 1) The corporate identity is bogus (though I strongly doubt this); 2) The entity is based in the Isle of Man or one of the Channel Islands, which are not technically parts of the United Kingdom, being self-governing...tax havens... I'd put my money on the second scenario.

by Chris Owen at http://www.lermanet.com/cos/ukcollapse.htm

However, SORS (UK) Ltd is listed on CSI's Form 1023 as under the jurisdiction of "East Sussex, UK" at page 1-47, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

M4. Continental Liaison Office UK

N1. Canada is regarded as a "Continent."

N2. Continental Liaison Office Canada

O1. Latin America is controlled through the "secular" CLO Mexico, which is unique for having religious groups above it and below it.

O2. Latin American Class V Orgs are in Argentina, Venezuela and Colombia.

Q1. A Central Org is the major Scientology organization of a region

Q2. Staff Auditors are employees of various orgs that audit, teach courses, perform weddings and do other functions. While CSI only referred to them as "ministers" in the Form 1023 application for charity status, and in its replies to IRS questions, CoS uses only the secular term for them "auditors" on CoS websites and recent writings.

R1. Hollywood Guaranty Building Estates Organization Page 1-43, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf That source spells "Garanty" differently.

R2. Drug Free Marshalls. CSI created and launched the “Drug-Free Marshals” http://www.drugfreemarshals.org/

R3. Freedom Magazine is copyrighted by CSI; see webpage http://www.freedommag.org/

R4. Citizen's Commission on Human Rights website http://www.cchr.org/ doesn't have to use the words "Scientology" or "Hubbard," therefore it's not under CST copyrights or RTC trademarks. CCHR is a "subordinate organization of CSI" says section III B 8 of the Closing Agreement with the IRS at http://www.xenu.net/archive/IRS/index.html. CoS created CCHR. CoS paid CCHR operating expenses in 1998, page 12-3, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi.pdf#page=6; CCHR owns 6616 Sunset Blvd, LA. http://www.xenu-directory.net/documents/corporate/realestates.php#caunitedstates

CCHR has common goals and perhaps some shared Scientologist members with NARPA (National Association for Rights Protection and Advocacy). However, NARPA is carefully constructed to have no links to CoS: "NARPA is not affiliated in any way with the Church of Scientology or the Citizens' Commission on Human Rights." http://www.narpa.org/

R5. Public Affairs Office DC Page 1-41, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf "CSI has a small public relations office in Washington DC," http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi.pdf#page=6 page 4A

R6. Hubbard College of Administration http://www.xenu-directory.net/documents/corporate/irs/1993-1023-hca.pdf. Hubbard College uses the trademark "Hubbard" owned by RTC, so is under RTC. It uses Hubbard's writings, so it is under CST. Hubbard College is a "subordinate organization of CSI" says section III B 8 of the Closing Agreement with the IRS at http://www.xenu.net/archive/IRS/index.html

R7. Hubbard College New York. See R6.

R8. Foundation for Religious Freedom is dormant, CoS says, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf, page 1-63. FRF took over the Cult Awareness Network (CAN). FRF is in '93 IRS deal.

R9. Cult Awareness Network. Former critic of CoS & cults, taken over by CoS-linked FRF; now is pro-CoS. See Note R8.

R10. Volunteer Minister Program.

R11. Volunteer Ministers. "CSI provides overall direction, planning and guidance for the network of churches, missions, field auditors and volunteer ministers" from http://www.scientology.org/religion/management/pg003.html

R12. Luxembourg Accounts, listed on http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf CSFSO's account page 4-27, CSFSSO's account page 4-28, CSI's account page 4-29, SMI's account page 4-30.

S1. CSI Human Rights Office appears created to subsidize and support YHRI, UHR, and AHR, since they acknowledge its support on their websites.

S2. Youth for Human Rights International http://www.youthforhumanrights.org/index.htm has a copyright:"© 2006-2009 Youth for Human Rights International. All Rights Reserved." YFHRI's Form 990 does not link to any corporations, http://www.xenu-directory.net/documents/corporate/990s.php?ntt=329#people but is "grateful to the Human Rights Office of the Church of Scientology International, ...helping...print... educational materials and...disseminate the materials to the public along with joining YHRI for occasional public education events. http://www.youthforhumanrights.org/about/history.html

S3. United for Human Rights's website says "UHR's sister organization, Youth for Human Rights International (YHRI)," from http://www.humanrights.com/#/youth. But neither has a parent corporation, so UHR may be a "daughter" division or program under YFHRI. UHR's http://www.humanrights.com website has no copyrights or trademarks info. UHR isn't a Calif or guidestar corp.

S4. Artists for Human Rights involves Scientologists; partners with Dept of Human Rights, CSI. http://www.artistsforhumanrights.org/pages/partnerships.html

T1. Building Management Services is an integrated auxiliary of CSI; from http://www.xenufrance.net/building-management-services-scientology-to-irs-1023.pdf.

T2. BMS buildings included and may still include Anthony, Cedars, Celebrity Centre Int bldg, Gold Base, Hollywood Guaranty Building, 6331 Hollywood Blvd, LA, & more. page 6-13 and 6-14, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf and http://www.xenu-directory.net/documents/corporate/realestates.php#caunitedstates. LA property records don't show present ownership.

T3. Social Betterment Properties International manages buildings (for ABLE), and is an integrated auxiliary of CSI.

T4. SPBI buildings include 210 E Broadway, Glendale, CA. http://www.xenu-directory.net/documents/corporate/realestates.php#caunitedstates

T5. Church of Scientology Religious Trust is an integrated auxiliary of CSI, from http://www.xenufrance.net/csrt-scientology-religious-trust-jo-epstein-to-irs-1993.pdf. CSRT collected "incalculable sums," from http://www.slatkinfraud.com/csrt.htm and Page 1-41 from http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf CSRT absorbed International Scientology Religious Trust (ISRT) and US Churches of Scientology Trust. http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-1.pdf, page 6.

T6. CSRT Donations Project, page 1-49, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-2.pdf

T7. CSRT buildings: CSRT owns the Super Power Building, 215 S Ft Harrison. Go to http://www.pcpao.org/ "Search our database," "By parcel number" 16-29-15-94896-000-0010. CSRT also owns buildings in DC, FL, NY and TN, http://www.xenu-directory.net/documents/corporate/realestates.php#nyunitedstates

U1. Flag Ship Trust owns four corporations that run the Freewinds ship and its upper level courses. See http://www.xenufrance.net/fst-to-irs-1023.pdf and http://www.xenu-directory.net/documents/corporate/irs/1993-1023-ffsso.pdf. The IRS Closing Agreement required 3 companies to merge into Church of Scientology Flag Ship Service Organization (CSFSSO). The surviving four companies are (1)FST-owned TransCorp Svcs, which owns (2) San Donate Properties SA, which in turn owns the Freewinds ship. (3) FST-owned MCL Services NA and (4) FST-owned CSFSSO complete this group.

U2. Church of Scientology Flag Ship Service Organization management body for Freewinds.

U3. TransCorp Svcs SA. Owner of San Donato. See U1.

U4. San Donato Properties SA. Owner of Freewinds. See U1.

U5. MV Freewinds ship, home port Curaçao, "the beginning of a voyage to all eternity," and a church. http://www.scientology.org/religion/groups/pg011.html. Asbestos affidavit at http://www.lermanet2.com/scientology/LawrenceWoodcraftAsbestos.htm

U6. MCL Services NA. See U1.

V1. Scientology International Reserves Trust is a British integrated auxiliary of CSI, from http://www.xenu-directory.net/documents/corporate/irs/1993-1023-sirt.pdf SIRT absorbed International Scientology Films Trust and International SOR Trust. http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-1.pdf, page 6

V2. SOR Services Ltd. is a subsidiary of SIRT, page 14, http://www.xenufrance.net/SUMMARY%20DESCRIPTION%20OF%20SCIENTOLOGY%20MEMBERSHIP%20ORGANIZATIONS.pdf SOR is said to stand for "Sea Org Reserves."

W1. Inactive Trusts appear to be: Scientology Defense Fund Trust, Scientology Endowment Trust, Church of Scientology Expansion Trust, Buildings Trust, Dissemination Trust (might be called Scientology Dissemination Trust), Trust for Scientologists (TFS), US Parishioners Trust (USPT), and the highly important Author's Family Trust B. These trusts were not called 501(c)3 charities by the IRS closing agreement, are not mentioned as active on the Internet, and don't appear in state corporation searches. CSI promised to dissolve TFS and USPT "upon...exemption," page 9-1, http://www.xenu-directory.net/documents/corporate/irs/1993-1023-csi-questions-4.pdf. Church of Scientology Expansion Trust, Scientology Endowment Trust, and Author's Family Trust B are mentioned in the '93 IRS deal but only to close old lawsuits involving them, http://www.xenu.net/archive/IRS/

W2. Inactive non-profits: CSC = Church of Scientology of California (former mother church but excluded from '93 IRS deal); FASE= Foundation for Advancements in Science and Education; IFHRT = International Foundation for Human Rights and Tolerance (IFHRT); FRT= Foundation for Religious Tolerance; CATS = Citizens for an Alternative Tax System; CADA = California Association of Dianetic Auditors, a splinter group whose name was taken over by CoS and is now inactive. NCLE =National Commission on Law Enforcement and Social Justice, specifically listed as covered by the '93 agreement, perhaps because it was active right up until that agreement, VII.C.4., http://www.xenu.net/archive/IRS/ TFF = Truth and Freedom Foundation, no website, assets down to zero in 2005, 990 filing at http://www.xenu-directory.net/documents/corporate/990s.php?ntt=312 RFC = Religious Freedom Crusade, Inc., inactive since 1982, http://www.sunbiz.org/corinam.html APRL = Alliance for Preservation of Religious Liberty, suspended, http://kepler.sos.ca.gov/

W3. Magazines & their owners: Advance-Advanced Orgs. Auditor-Saint Hill Orgs. Celebrity-CSCCI. Freewinds-Freewinds. Impact-IAS. Prosperity-WISE. Source-Flag.

X1. "All church organizations above the level of Class V are staffed by Sea Organization members." http://www.bonafidescientology.org/Chapter/05/page09.htm

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