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DOCUMENT TITLE: Excerpts from 1992 CST submission to IRS
SUBJECT: Monies spent in 1989 by Church of Spiritual Technology (CST) on titanium underground vaults allegedly built to "preserve" the original works of L. Ron Hubbard
PARTIES: Internal Revenue Service; CST


This document contains data submitted in or around late 1992 by the Church of Spiritual Technology (CST) to IRS as part of an "application" for exemption. It puportedly was obtained as part of an FOIA request, but only this portion is available. It contains information on the highest paid services providers, and in doing so reveals amounts spent in 1989 alone on on titanium, earthquake- and bomb-proof vaults being built by CST in remote locations. The purported purpose of the vaults, as has been promoted both by CST itself (as in the document below), and even by IRS in a booklet it sent out internationally called "A Description of the Scientology Religion," is for "preservation" of the original manuscripts and works of L. Ron Hubbard.

More cynical observers have pointed out that whatever "reasons" CST and IRS volunteer for the IRS-approved vaults, what is observable as fact is that CST is unquestionably burying the original works of L. Ron Hubbard.

Given the publication and propagation by CST of the fraudulent body of non-Hubbard works called "the Scientology religion," there is at least cause for calling the volunteered "reasons" into question.

The document shows that CST spent over $6 million on construction of the vaults in 1989, and estimates are that they have spent well over $100,000,000 on the projects and the land for them. Here is the excerpt from the CST submission to IRS:

Following is the list of the 5 highest paid service providers for each of the calendar years 1989, 1990 and 1991.

This information was gathered from all major scientology-related organizations including US Class V Churches and the larger US missions. While the church does not maintain service provider compensation information in centrally located files, we believe that we have compiled materially complete aggregate payment figures.

YEAR 1989


$2,592,750.31 CST

William Kanayan Construction built several buildings and CST's central repository and archival production facility in Southern California. CST is engaged in an enormous project to preserve the scientology scriptures for all time. To date CST has spent over $52,000,000.00 on these projects and expect to spend another $114,000,000.00 in the next 5 years to complete the current phase of its program. Many of the archival scriptures are produced, assembled, packaged and staged at the Mile High facility in buildings especially constructed by William Kanayan Construction. One of them is a four story production bjuilding. (Exhibit binder, III-3-e, Photos A1-A9). Preservations activities conducted in this building include preserving the scriptures on etched stainless steel plates. Scritures are also reproduced and protected in such media as archival laser disks and copper records protected by nickel coating. The archival scriptures are then placed in capsules made of pure indefinate life titanium. (These were shown to you during our October 1991 presentation of SCT's activities and the wherewithal and materials it uses for preservation and storage) (Photos A10-A17)

The vault at Mile High is an underground facility that protects the original scriptures from any conceivable environmental hazard or act of war. It consists of two 100 foot long heavy gauge steel underground structures which provide maximum protection against earthquakes and which are fully conditioned for both temperature and humidity so as to maintain perfect storage conditions for the priceless originals stored in the vaults. (Photos A18-A31)


$2,509,692.57 CST

During the 1980's CST constructed a 700 foot tunnel vault in New Mexico. The vault was designed and built to last a minimum of 1,000 years. It is a rock tunnel, constructed by drilling and blasting, which has high strength concrete floors and walls made of high durability and water resistant materials. The tunnel finish is gunnite followed by troweled lime for long term durability, followed by a spray applied layer of acrylic marble dust mixture for extreme hardness and water resistance, followed by three coats of polyurethane paint. Several complete sets of the archival scriptrues will be stored in this vault. In order to maintain this facility and to properly protect and service the vault and its contents, it was necessary for Denman and Associates, Inc. to construct ancillary facilities to support the vault, such as miles of roads, utility lines, gatekeeper/material receiving building and maintenance structures. (Exhibit B1-B27)


$2,106,725.03 CST

In order to better guarantee the preservation of the scientology scriptures against large scale disasters, a variety of vault sites have to be established. Therefore, in northern California a horizontal underground vault has been constructed in addition to the Mile High and the New Mexico facilities. This additional vault consists of two levels, each 372 feet long, which are covered up with 30 feet of earth. This facility, too, is designed to remain safe and accessible for 1,000 years without maintenance. The uniquely segmented structure can withstand earthquakes of up to 8.5 Richeter magnitude without rupture. Each of the 542 segments was individually constructed of 8 inch thick high-strength concrete completely encased with a 1/4 inch thick, continuously welded steel plate. When assembled, the vault segments formed over 55.8 linear miless of joints which were bolted together and sealed with material allowing for utmost flexibility. this construction, which took one year to design, was created by IGSS Inc. (Exhibits D1-D15). Like the New Mexico facility mentioned above, the vault will contain several complete sets of scriptures preserved on the most durable and longest lasting materials known to man at this time. (Exhibit C16)

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