Activity / Source | Description | Financial Benefit | Possible Criminal Indicators |
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Creation Science Evangelism (CSE) | Hovind’s primary ministry founded in 1989 in Pensacola, FL. Operated as a tax-exempt religious entity. | Income from seminars, donations, merchandise | Operated without registering as a proper nonprofit; refused to withhold taxes or report employee wages. |
Dinosaur Adventure Land (DAL) | A creationist theme park in Florida used to attract supporters and raise funds. | Paid entry, sales of merchandise | Property held in church trust to avoid taxes; used unpaid labor and circumvented building codes/zoning laws. |
Speaking Engagements & DVDs | Extensive traveling ministry offering lectures, debates, and video sales. | Tens to hundreds of thousands of dollars | Received in cash, allegedly structured to avoid federal reporting laws; no income tax paid on proceeds. |
Sale of Creationist Materials | Hovind sold books, DVDs, seminar recordings, and merchandise promoting creationism. | Revenue via CSE store and online sales | Business profits not reported; income often routed through personal or ministry accounts. |
Unreported Wages to Employees | Paid workers in cash or as “love offerings” or “missionaries.” | Saved payroll tax obligations | Convicted for willfully failing to withhold/pay employment taxes (12 counts in 2006 conviction). |
Structuring of Bank Withdrawals | Withdrew >$430,000 in increments under $10,000 to evade reporting requirements. | Avoided IRS scrutiny | Convicted of 45 counts of structuring transactions to evade federal reporting requirements. |
Bankruptcy Abuse and Legal Obstruction | Filed false documents in bankruptcy, made threats, filed frivolous lawsuits to resist IRS actions. | Attempted to keep assets | Convicted of obstructing the IRS (2006), including destruction of records and legal harassment tactics. |
Use of Church Trusts & Sham Entities | Transferred property to “trusts” named after God (e.g., “Trust One” to “Trust Nineteen”). | Shielded assets from seizure or taxation | Alleged misuse of religious trusts to hide assets; not formally charged on this count but cited in court filings. |
Mailing Campaigns to Judges and Officials | Sent letters attacking court officials and promoting “sovereign citizen” theories. | No direct profit but legal strategy | Cited in contempt and obstruction hearings as intimidation and improper interference with judicial proceedings. |
Continued Online Fundraising After Conviction | While in prison and afterward, supporters raised funds for legal defense and to restart ministry. | Ongoing donations | Not inherently illegal, but questions remain over donor transparency and tax filings of new ventures. |