In Scientology, Operating Thetan (OT) is a state of complete spiritual freedom in which one is a "willing and knowing cause over life, thought, matter, energy, space and time". The Church of Scientology offers eight "levels" of OT, each level costing thousands of US dollars. The OT levels are confidential and not revealed to Scientologists until they reach the third Operating Thetan level. In practice, the objective of these levels is to remove "body thetans" which are "confused, disembodied souls from other planets who have attached themselves to us".

The Flag Building, also referred to as the Super Power Building, is the largest building in Clearwater, Florida. It is owned by the Church of Scientology and was built principally to deliver the Super Power Rundown, a high-level Scientology training course intended to train Scientologists to use what Scientology describes as all of their 57 "perceptics" or senses. The interior of the building contains training suites, course rooms, theaters and various devices intended to test these "perceptics," including a "time machine", an anti-gravity simulator, an "infinite" pit, and a pain station.