Print

Please login or register.
1 Hour 1 Day 1 Week 1 Month Forever
Login with username, password and session length

[Bob Pickle]

This is from a full-page ad published by 3ABN on September 20, 2002.

The West Frankfort Daily American * Friday, September 20, 2002 * Page 12A
Unfair tax against 3ABN could have chilling, far-reaching effect for churches and charities

     A major change in the procedure of real estate property tax assessment in Franklin County could have a chilling, detrimental effect on churches and charitable organizations throughout the area and, eventually, the entire state. In an effort to broaden the base tax money raised in the county, the Franklin County Property Tax Board of Review has allowed the administrative offices and creative production center at Three Angels Broadcasting Network (3ABN) to be taxed. This is an extraordinary departure from the previous rules and an event that could lead to a landmark decision to impose taxes directly on other churches and ministries.

     Under the articles of a 501(c3) Corporation the 3ABN building in question, where the ministry originates, was property tax exempt for nearly a decade. However, rather suddenly, things changed. Now a property tax has been assessed there and on this and other buildings and centers which should be tax free. 3ABN believes that this occurred because of letters that were written to county authorities by a representative of the Thompsonsville School Board and the mayor of Thompsonville. Those letters appear elsewhere on this page, along with the specific response to them from Danny Shelton, president of 3ABN. Also appearing on this page is a complete explanation of the entire situation.

     Anyone currently operating under a 501(c3) incorporation may want to pay attention to what is happening in this case which fundamentally amounts to unfair taxation. If it can happen to 3ABN, it could happen to you next, once the door is opened up.

     The initial public reaction to this complaint might well be that of, “well, they just don’t want to pay real estate tax. None of us do.” But that’s not true at all. Nothing could be further from the truth. 3ABN has always willingly and promptly paid their tax bills on all property they own away from the production and administrative center. In fact, it is a matter of record (receipts to prove it) that the network  has paid more in taxes than most people in Franklin County. That includes $149,000 plus in the last five years alone! Does that sound like they are trying to avoid taxes?

     The brazen move by the county could actually be considered irresponsible from the standpoint of the welfare of the citizens, because such reckless, sudden imposition of unfair taxes could cause religious and charitable organizations to move away to areas where the taxation climate is more conducive to fair play. In the case of 3ABN alone this would mean losing a payroll that exceeds $2 million annually, most of which is spent in the area and also losing well over $1 1/2 million annually to local workers. Over 100 employees of the network are also a major plus. Does Franklin County  need to lose more jobs and salaries?

     Next Monday, 3ABN is taking their case into the state court system seeking justice guaranteed under 501(c3). They feel  as though they are carrying the banner for all churches and charities in the state. Perhaps, even the nation.

[Bob Pickle]

More of the ad. [?] appears where the original was a little hard to read.

An Urgent Public Message

     3ABN was incorporated in 1985 as a 501(3c) religious, charitable, not-for-profit corporation. However, recently the Property Tax Board of Review in Franklin County allowed assessed taxes against this portion of property that that actually houses the administrative offices and television production center. This is improper since everything that is done on that property is indisputably religious in nature. This building has been in the past and should continue to be tax-exempt. Did greed play a role in this change of status? The unfair taxation began in Franklin County as a result of a letter dated October 3, 2000 in which the Thompsonville School Board, Mayor Ralph Sprague and members of the Thompsonville City Council requested that the Franklin County Board of Review deny tax exemption on the property that is home to 3ABN’s administrative offices and production center.

     In 1991 3ABN purchased the property in question from the well-known Cros[?]lin Farms specifically
as a location to build a new production center and office complex. This modern, state-of-the-art center is now the worldwide Headquarters for 3ABN. It is located on State Highway 149, near Thompsonville and it draws people from around the world to tour the facility. This property and buildings that were constructed during 1991-92 were properly under 501(c3) deemed tax-exempt until the year 2000, and the letter of October 3 to the Franklin County board of review. At that time, property taxes were assessed against this previously untaxed piece of property. The assessment on this 1 piece of property alone was approximately $45,000 annually. With their current facilities, as well as their projected growth, at this rate 3ABN could be assessed property taxes to the extent that it would no longer be feasible to operate their ministry in this community.

     The Franklin County Board of Review has not only validated assessed taxes on 3ABN’s religious television station facilities, but property taxes have also been assessed on the church school and playgrounds as well! The church school is available to all the children of the community.

     Also, taxes have been assessed on the public museum which is still under construction. The museum is a life-sized replica of the Wilderness Tabernacle which God instructed Moses to build while the children of Israel were wandering in the wilderness. It is being constructed so the public can tour it free of charge. The unique free admission museum depicts how the original Wilderness Tabernacle actually looked, and tours will include explanations of the purpose for the different sections and furnishings in each. The museum will attract thousands of tourists each year into Franklin County. Protestants, Catholics, and members of the Jewish faith will all have an intense interest in this historic tabernacle which is described in the Bible. There are few of these replicas currently in the United States and those that are in operation report having thousands of visitors each year, with people often traveling hundreds of miles. This would, of course, bring multiple thousands of dollars into the community each year to motels, restaurants, gas stations, and the like. This would be a boon to the sagging economy of
Southern Illinois.

     In addition, 3ABN recently opened a new medical clinic which is staffed with two volunteer doctors, Dr. Meshach Samuel, a family practitioner, and Dr. Walter Thompson, Surgeon, who have seen and treated hundreds of people in the community at no cost. 3ABN receives no compensation whatsoever for this newly remodeled facility even though they pay the entire upkeep and operations expense as a benefit to the community. Incredibly, this property too has been denied property tax exemption by the Franklin County Board of review. This policy is blatantly unfair.

Beware the danger

     3ABN believes this new taxation tactic is a potential attack on all religious institutions throughout Illinois. The reason for such a statement is because the laws of our land clearly exempt educational, religious, and charitable not-for-profit corporations from property taxes on property that is being used solely for religious, charitable or educational purposes. Think about it. If they prevail against 3ABN, what makes you safe? The lure of this new tax revenue source could be irresistible to counties.

     Representatives from the Thompsonville School Board, along with the mayor of Thompsonville and members of the Thompsonville City Council, have stated that the reason they wanted to tax 3ABN is the fact that 3ABN has purchased property within the last few years outside the city limits and they are concerned this has hurt their tax base. They have further expressed their concerns that the more property 3ABN purchases, the less tax monies they will have for their school district. That concern is groundless because 3ABN not only continues to pay taxes on the acreage purchased, but most of the parcels purchased have been upgraded by the construction of apartments and houses on which 3ABN does (without question or complaint) pay taxes at a much higher rate than previously paid on that real estate! Therefore, 3ABN purchasing farmland and upgrading it has raised to county tax base substantially. Again, 3ABN has no quarrel with paying those taxes. However, the piece of property that 3ABN had previously not paid taxes on, and justly so, is the Production Center and Administrative offices where 3ABN actually produces their religious programming which clearly fit within the guidelines of a 501(c3) corporation. This new taxing method is a frightening infringement on the freedom of religion and that should be important to every American regardless of their theological persuasion.

So 3ABN threatened to leave Franklin County if they didn't get their way, but they haven't left yet. Why?

Next time you're down at 3ABN, make sure you take in the wilderness sanctuary museum!

[Bob Pickle]

More of 3ABN's ad. This is the part that mentions donations to governmental entities. Notice how a donation was made in 1998, which according to Judici.com was about the time 3ABN filed a lawsuit against the Board of Review of Illinois.

3ABN is[?] community

    3ABN is an integral part of the community and has donated over $100,000 to the local school and other areas of the community in the last 12 months alone. Buildings in downtown West Frankfort were donated to the town. Donations have been made to the Frankfort Community Park, for beautification of that area. Donations were also made to the West Frankfort Aquatic Center, Franklin County Food Pantry, Franklin County Senior Citizens, Ted’s Angels, the American Cancer Society, and the Ashley Smiley[?] Fund, to name just a few. On numerous occasions clothes and food were donated to the Public Elementary School kids. 3ABN has been prominent in the anti-drug programs. And in 1998, when the National Softball Tournament was being hosted at the Frankfort Community park, 3ABN was instrumental in obtaining a donation of $50,000 from one of its board members to upgrade the park for this event and get the games televised. 3ABN felt this was good exposure for the community. All of this was done quietly, behind the scenes and with no request for any type of recognition for the network.

     3ABN also offered to donate financial support to the Thompsonville school system but the donation was declined, supposedly because of the separation of Church and State. Interestingly, the very week 3ABN’s offer of a donation was declined because of “separation of Church and State,” the Thompsonville School marquee[?] in front of the school was advertizing a revival meeeting at the First Baptist Church in town. They apparently felt that was OK.

     From its beginning in 1985, 3ABN has played a major role in helping the community. Nothing has changed its tax-exempt status. And the nework has paid nearly $150,000 in property taxes over the last 5 years. But the network did not pay property taxes during that time on property used solely for religious purposes, and rightfully so. Now, the Thompsonville School System and others involved in this action decided they need more money so they are working to change the rules and 3ABN is the victim. 3ABN is appealing the property tax assessed against the Production Center and Office Complex claiming that those who are trying to change the assessments don’t have that authority, and such an attempt is also morally wrong. And, frighteningly, if this is allowed to stand, it could eventually affect all non-profit 501(c3) religious, charitable or educational organizations not only in the state of Illinois, but possibly all across America.

     Shelton said that we at 3ABN thank God that we have been able to bring over 100 new jobs to Franklin County and paid out over $2,000,000 in salaries this past year alone. Additionally, over $1,500,000 was paid to local vendors this past year. The impact we have had on the sales for local merchants is substantial. In essence, 3ABN is thankful to have been able to bring millions of dollars each year for the past several years into the local economy. Visitors come to Franklin County from around the world just to tour our facility. They stay in our local motels and eat in our local restaurants.

This is our home...for now

     Further, Shelton said, we love Franklin County. It has been our home since the network’s inception in 1984. 3ABN has always appreciated the support of the City of West Frankfort which has been shown many times. People like U. S. Congressman Kenneth J.[?] Gray (Ret.), the late Mayor[?] John Simmons, and the present administration of Jack Woodard[?], have all been helpful and supportive in many of our endeavors. However, with the exorbitant financial drain being unjustly levied against 3ABN, consideration must be given to moving the ministry, along with employees, payroll and local spending out of the area to one of several communities vying to have 3ABN locate in their area.

     How sad that would be!

Make Comments to
3ABN at
618-627-4651

[Bob Pickle]

More of 3ABN's ad.

Letter and response

Stationary: Village of Thompsonville
      Thompsonville, Illinois
      Mayor’s office, Ralph Sprague

October 3, 2000

Franklin County Board of Review:

     We would, adamantly, like to register our opposition to the request from Three Angels Broadcasting Network, Inc. for property tax exemption. Being a small community, population 600, we are dependent upon each and every tax dollar we receive. We have worked hard over the years to maintain good streets, lighting, and upgrade our municipal sewer and water systems. This is all done with tax monies and these are all services the Three Angels organization has benefited from since moving into this village. We do not object to anyone moving into our community, but we certainly object to someone moving in, benefiting from it, and then attempting to brush aside or shift their responsibilities.

     We know this organization does own a church building, and we are in total agreement that that piece of property should be considered tax exempt. But the property in question is a television broadcasting station and common knowledge is that they are bringing in large amounts of money, large enough to continue buying up property in this community, and what is to be the outcome? Are they trying to petition that all their properties be taken out of taxation? And, will that not be economically devastating to our tax-supported entities in this community? We firmly believe it will, and we strongly urge you to deny their request for tax exemption. Please feel free to contact us at 618-627-XXXX.

Sincerely,
Ralph Sprague, Mayor

Response from Danny Shelton, president of 3ABN

     First of all, 3ABN’s main facilities aren’t located in the village of Thompsonville. Property taxes have always been paid on the two small parcels that 3ABN has owned in the village of Thompsonville. Our Main facilities that are being assessed are out of the village jurisdiction and out of the city limits. Therefore, 3ABN has installed its own sewer systems, maintains its own lighting and has paid the county several thousand dollars through the years to oil and chip county roads adjacent to 3ABN properties. In essence, 3ABN has paid twice, once with tax dollars and once with out-of-pocket dollars directly to the county.

     Secondly, 3ABN has always paid property taxes on all properties they have purchased since coming to the Thompsonville community, except for the property and buildings which are used exclusively for religious purposes which is consistent with all religious, charitable or educational organizations that have a 501(c3) tax exempt status. In the last five years alone 3ABN has paid nearly $150,000 in real estate taxes in this community. This fact is available to the public and can be easily verified at the county offices.

[Bob Pickle]

The last of 3ABN's ad:

Letter and response

Stationary:
Cave Township Supervisor
Thompsonville, Illinois

October 4, 2000

Franklin County Board of Review:

     As you know Three Angels Broadcasting Network, Inc. has filed an application for Property Tax Exemption As we are certain you also are aware. Allowing this entity to be tax-free would greatly decrease funding for Cave Township government and Cave Township road maintenance. Please allow us to explain further: The building and grounds that this company is attempting to claim exempt is presently valued at $505,000[?]. Exempting this property from the proper taxation would cost our township alone over $5,275.

     It is commonly known that a church, as a religious and non-profit organization, should be exempt from most taxes. However, the property in question is a television studio-not a church. They have paid taxes to this township for several years knowing that it is a profitable organization that should pay its fair share. What has changed? Furthermore, this organization that claims to be non-profit has plenty of profits for land purchases. They have purchased and are continuing to purchase property in great amounts throughout our township. Will that property also be considered for exemption since it is owned by a religious organization? If so, this will devastate our Township.

     The Cave Township Board has passed a resolution objecting to the Tax Exemption on property owned by Three Angels Broadcasting Network, Inc. In closing, Cave Township asks that you deny the tax exemption on Three Angels Broadcasting Network, Inc.

Harold K[?? ??], Supervisor

Response from Danny Shelton, president of 3ABN

3ABN has been paying and continues to pay property taxes on all properties not used exclusively for religious purposes.

     The truth is 3ABN had never been assessed property taxes on the property in question (the broadcast center) as it is used exclusively for religious purposes and always has been since it was constructed in 1991. However, it was not until the year 2000 that the Franklin County Board of review decided to assess taxes on the property in question which houses our 3ABN World Headquarters. I believe we are the ones who should be asking the question, “What has changed?” Our mission is the same, the property is still being used for religious purposes in keeping with our 501(c3) tax exempt status. Nothing has changed except that this particular piece of property has helped to bring approximately 50[?] new jobs to this county bringing in salary revenues of over $1,000,000[?] per year.

     As to the statement, “(3ABN) knows that it is a profitable organization that should pay its fair share.” Although 3ABN does pay its “fair share” of taxes on property that is not used exclusively for religious purposes, it is official that 3ABN is not an organization for profit as is evidenced by its 501(c3) tax exempt status that was given to 3ABN in March 1985 and continues in effect unto this day.

[Bob Pickle]

Okay, Sir Mizer, you said there was no evidence whatsoever that 3ABN had made donations to governmental entities during their property tax case. What do you say to this admission by 3ABN that it did that very thing?

[Artiste]

3ABN is an integral part of the community and has donated over $100,000 to the local school and other areas of the community in the last 12 months alone.

I live in a community where prominent or celebrity residents have been known to make large donations to worthy causes in the area in order to get variances from the local government for their property needs.  It was considered reasonable (at least to many), and there was no particular attempt to hide the activity.

Was 3ABN trying to get some benefit from the donations?

[Nosir Myzing]

Okay, Sir Mizer, you said there was no evidence whatsoever that 3ABN had made donations to governmental entities during their property tax case. What do you say to this admission by 3ABN that it did that very thing?

This is just one more example of the absurd arguments and evidence which Pickle uses to try and back his accusations, and is why his arguments and accusations kept being found without merit by courts and judges during all of this (The latest example being the Appeal he and Joy lost)

3ABN donates time, assistance and finances in their community to foster good will and be a good neighbor and Pickle calls it making donations to "government entities" and tries to make it sinister or suspicious as one time happened to be during the tax case?

Interesting ad though, Pickle, I wonder where you found it, but thanks for posting it.

IMHO, only a fruit loop would agree.

[tinka]

Hmmm, Could it be from jumping out of one hot skillet landing into another...claiming "non denominational" could that mean no church? also have they looked closer to "profits" that 3abn must be having "somewhere".

The IRS could be looking at a big broad picture of facts..maybe!       fired their guns and the  kept a runnin....   not so sure that will happpen to "claimed" churchs. who knows? Just wondering thoughts.

[Bob Pickle]

3ABN donates time, assistance and finances in their community to foster good will and be a good neighbor and Pickle calls it making donations to "government entities" and tries to make it sinister or suspicious as one time happened to be during the tax case?

Why evade the issue and spin instead, Sir Mizer? Why? What's your problem?

I asked a simple question: Is there a record of 3ABN donating to governmental entities at other times than during their property tax case. I think that's a legitimate question.

You denied that any such donations had ever taken place.

I have now proven that such did take place.

Now rather than apologize for your false denial, you pretend you act as if you never made the misstatement, and try to evade answering the real question.

[Bob Pickle]

3ABN is[?] community

    3ABN is an integral part of the community and has donated over $100,000 to the local school and other areas of the community in the last 12 months alone. Buildings in downtown West Frankfort were donated to the town.

Probably I should have referred to donations to the community rather than just to governmental entities, since donations to non-governmental organizations only during court cases could also be problematic.

Sir Mizer, please tell us about these buildings 3ABN donated. What were they? How did 3ABN get them? Why were they given away?

If 3ABN was so free with their money, giving so much to the local school, why did 3ABN object to paying property taxes which would then go to the local school?

Which local school did 3ABN donate to? One in West Frankfort or one in Thompsonville? If the donation was made to West Frankfort at the same time 3ABN was trying to avoid paying taxes what would help out the Thompsonville school, that wouldn't sound very nice.