The finances of the Church of Satan

A great question from a reader on my article about the $200 membership fee of the Church of Satan, asked what these membership fees were being spent on.  The question had my nose twitching, the inner Sherlock Holmes was manifesting within me.  So off digging I went for the accounts of COS.

Tax status of the Church of Satan
COS pays tax as per its policy that all “churches” should pay tax in the USA on their income as published in their document Pentagonal Revisionism: A Five-Point Program by Anton LaVey.

“2. Strict taxation of all churches
If churches were taxed for all their income and property, they’d crumble overnight of their own obsolescence, and the National Debt would be wiped out as quickly. The productive, the creative, the resourceful should be subsidized. So long as the useless and incompetent are getting paid, they should be heavily taxed.”

Members are encouraged to make donations to COS but their donations are not tax deductible.  Membership fees go through a business name called Hell’s Kitchen Productions, which is not to be confused with an international film company of the same name.  The administrative office of COS is in New York.  The business is not incorporated thus is a trading name in the legal sense of Mr X York trading as Hell’s Kitchen Productions.  For the purposes of taxation the person or partnership who trades as Hells Kitchen Productions are the ones who are taxed and must file tax returns for the business.

Business address
COS trades through a New York based PO Box.  It is only possible to reveal the address behind the PO Box with a court order.  An easier way to find out the real business address is to do some cross referencing.  Wikipedia reveals the COS headquarters was moved to Hells Kitchen in Manhattan, New York, hence the name “Hells Kitchen Productions.”  A look at the bio of the administrative head of COS Peter Gilmore reveals he is also based in Hells Kitchen.

Cross referencing Peter H Gilmore with that of his wife Margaret Nadramia (known on COS as Peggy Nadramia) on White Pages for New York reveals his address.  Google reveals pictures of the address which is an apartment based above a parade of shops.  On appearances the area Peter Gilmore lives in is grubby and suggests COS is not making him rich.  Information suggests that the COS income is going to Gilmore and/or his wife, who are the ones who will be paying tax on it to the IRS.

Public interest
As a Satanist I respect the privacy of the individual, thus I won’t publish the address of Gilmore and his wife, nor any other personal information relating to them.  However, in the matter of the Church of Satan, if I find any information on income and expenditure I am going to publish based on public interest.  Firstly, the Church of Satan claims to represent all Satanists in the media, in so doing it forfeits privacy just as any lobbyist or politician will do.  Second, the COS is soliciting membership fees, donations and other services from Satanists around the world, and they are entitled to know what their donations and membership fees is being spent on.  I am only interested in the Hells Kitchen Productions income and expenditure, not any unrelated income an individual such as Gilmore may be earning such as his composing.

If I succeed, I shall publish some juicy figures relating to the Church of Satan accounts in a future blog post.


9 thoughts on “The finances of the Church of Satan

  1. Sounds to me like you’re just jealous. If you were really good, you wouldn’t be running your business so cheaply. Free or low cost memberships just gives you the membership you deserve, not the membership you want.

    If people want to pay to be a member of the Church of Satan or want to donate money, then they can. It’s not anyone’s business what the organization spends the money on. If you don’t like that idea, don’t donate money and put it to whatever use you want for it.

    Seriously, why are you complaining about something you don’t need to be subjecting yourself to? Build a bridge and get over it.

    • Nothing to be jealous of. Obviously if CoS was a successful business it would be able to employ someone to process membership applications faster than 12 months, and have its own premises.

      Anyone can do with their money as they please, but I am sure they would get more benefit spending their money on themselves rather than lining the pockets of Gilmore, with no tangible personal benefit.

      Satanic Views considers membership of any group to be contrary to the essence of Satanism, for Satanism is the path of the individual.

      Satanic Views writes views upon anything relative to Satanism, not just CoS.

    • Ohh, look at the little parrot mentioning the “Satanic Rules” … I have to remind you that during the LaVey time, the membership price wasn’t that expensive, but it became $200 after his death. Not to mention that LaVey never ever mentioned that this cult like TOV was affiliated with the COS. A shame.
      Look at them today, asking for donations, Satanic charity, hilarious! Then they brag about social darwinism. A real parody.

  2. Pingback: The Church of Satan vs The Satanic Temple | Aleph's Heretical Domain

  3. I ran across this post today, and being that it is so old I was wondering if you ever found anything out about the finances? I read several months of blogs afterwards and never found another one on COS or Hells Kitchen Productions. If you did could you email me the link please?

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