Scientology Critical Information Directory

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Church of Scientology Religious Trust

Basic information
Name Church of Scientology Religious Trust
Scientology-linked? Yes
Type Non-profit (religious)
Life span Dec 10, 1981 – ...
Status Active
Stated purpose
Directors, officers, trustees, and key employees (as of 2008)
Other name(s)
Graymoss, Inc.
Complementary info
Following are excerpts from Church of Scientology International's 1023 filing.

First series of questions / Question I-5:

[Church of Scientology Religious Trust ("CSRT")] holds the mortgages on several buildings owned by various churches of Scientology (Churches of Scientology of Austin, Buffalo, Las Vegas, Philadelphia, Sacramento, San Francisco and Santa Barbara) for which it receives mortgage payments (including interest income). CSRT also receives contributions from individual Scientologists. CSRT makes grants to individual churches (including CSI), finances long-term or extraordinary real estate projects, and generally uses its funds to further the religion. As noted above, CSRT has been recognized as exempt under section 501(c) (3) and has successfully completed an examination of its tax status with the recommendation by the examining agent that there be "no change" in its status or operations.

Second series of questions / Question II-4-d:

In early 1982, shortly after the establishment of [Church of Scientology Iternational ("CSI")] as the Mother Church of the Scientology religion on December 10, 1981, its several senior staff personnel conducted a review of ecclesiastical policy to determine how it should receive necessary funds to operate. There are specific requirements in Church policy regarding how management organizations should be financially supported. One key policy is that management organizations must be supported by their nearest service organization (a service organization is one that ministers religious services to the public) in terms of relative position in the ecclesiastical hierarchy and in distance. In the case of CSI, the nearest service organization is Church of Scientology Flag Service Org (“CSFSO”), the highest service organization in the ecclesiastical hierarchy.

Thus, it was determined that Scientology policy called for CSFSO to fund CSI’s day-to-day expenses. However, CSI also looked to other churches for support in exchange for ecclesiastical services and religious materials that it would provide. But CSI determined that their funding should be deposited in a reserve to pay for programs to benefit the entire religion, which also is a scriptural requirement regarding the use of such funds. However, due to governmental considerations in other countries, most foreign churches had to pay CSI directly for any services it provided them. Thus, as a practical matter, only United States churches could directly fund such a reserve.

Thus, in consultation with counsel, CSI executives proposed a structure under which CSFSO would provide for CSI’s day—to-day operating expenses; United States churches would make their payments against management billings to Church of Scientology Religious Trust (“CSRT”), which would accumulate the funds to use for the overall benefit of the religion, independent of the needs of any particular church; and foreign churches would pay csi directly for their management billings, which funds CSI would apply for the benefit of the religion as a whole. Since CSI already had received management payments from the United States churches since its formation, CSI would transfer an amount equal to what it had reserved along with interest for the period in question, to CSRT once the arrangement was finalized. WDC approved the plan, and it was implemented. Over the years, CSRT did accumulate funds which have been of great benefit to achieving the goals of the religion by enabling different churches to purchase or renovate buildings, assisting dissemination programs and has provided grants and loans to other Churches of Scientology in need of financial assistance. Unfortunately, CSI’s operating cost became higher than anticipated and the support provided by the foreign churches and by CSFSO was barely sufficient to cover CSI’s day—to—day operating costs, let alone the costs of projects of benefit to the religion as a whole.

Thus, in mid—1985, CSI executives reviewed this finance system with Church attorneys and determined it to be unworkable. Accordingly, they decided that CSI should receive payments directly from United States and foreign churches, as well as from CSFSO. CSI thereupon sent letters to all United States churches instructing [...]

From the library
“Graymoss Inc.”
Financial information
Received from...  Paid to...
United States Parishioners Trust (1989-1990)$12,991,399$20,081,195Church of Scientology International (CSI) (1990)
Pollack Family Foundation, Inc. (1999-2002)$1,724,000$5,061,687Church of Scientology Celebrity Centre International (1990)
Jensen Family Foundation (2001-2007)$778,500
The Bryan and June Zwan Foundation, Inc. (2000-2007)$221,000
Church of Scientology International (CSI) (1989)$200
Total received $15,715,099$25,142,882 Total paid

Obviously, only transactions for which a record exists and was found are shown
Real estates (historical)
1080 Linda Vista Avenue
Mountain View CA
United States
Buyer in 2008
1066 Linda Vista Avenue
Mountain View CA
United States
Buyer in 2008
1130 8th Avenue South
Nashville TN
United States

aka "Fall School Business Center"
Buyer in 2008 for $6,000,000
230-232 East 125th Street
New York NY
United States
Buyer in 2007 for $10,200,000
1791 Sherwood
Clearwater FL
United States

aka "Sherwood Gardens Apartments"
Buyer in 2007
1424 16th Street NW
Washington DC
United States
Statement of ownership in 2005 for $17,350,000
220-222 East 125th Street
New York NY
United States
Buyer in 2003 for $3,450,000
828-836 Main Street
Buffalo NY
United States
Buyer in 2002 for $400,000
24 North Fort Harrison Avenue
Clearwater FL
United States
Seller in 2002 for $310,000
210 South Osceola Avenue
Clearwater FL
United States

aka "Oak Cove"
Buyer in 2001 for $5,000,000
221 North Osceola Avenue
Clearwater FL
United States

aka "Osceola Inn"
Buyer in 2001 for $3,934,200
601 Grand Central Street
Clearwater FL
United States
Buyer in 2000 for $450,000
41 North Fort Harrison Avenue
Clearwater FL
United States

aka "Gould & Ewing's 1st addition"
Buyer in 1999 for $297,500
Parcel no. 16-29-15-18648-012-0090 NW corner of Court St. and S East Ave.
Clearwater FL
United States
Grantee in 1999 for $420,000
115 South Garden
Clearwater FL
United States

aka "Baskin building"
Buyer in 1993 for $500,000
531 Franklin Street
Clearwater FL
United States

aka "unmarked office building"
Buyer in 1993 for $687,500
215 South Fort Harrison Avenue
Clearwater FL
United States

aka "Super Power, formerly Gray Moss Inn"
Buyer in 1990 for $1,300,000
People (historical)