When asked for further comment, she referred questions to Assessor Don Davis.

Davis was out of the office all last week. Several efforts to reach him for comment outside the office were unsuccessful.

State ruling

Bridge officials met with Newton County tax authorities in the summer of 2007 to discuss whether the organization qualified for an exemption. Local tax authorities deferred to the State Tax Commission, Newton County Assessor Gloria Gourley said, because it was “not clear-cut” whether The Bridge qualified as a church.

A hearing officer from the State Tax Commission eventually ruled on Oct. 16, 2008, that The Bridge did not qualify.

In the ruling, the officer said The Bridge had failed to produce evidence showing that the primary use of its real and personal property was for “charitable, religious or educational purposes,” other than brochures stating that it was a religious organization.

The officer also took some issue with the fact that The Bridge sold materials through a skate shop and coffee bar, and charged fees for certain activities, while failing to present financial records showing that those activities did not constitute a commercial venture.

“The Hearing Officer has nothing but speculation as to how skateboarding teenagers are connected to Jesus Christ at The Bridge,” the officer, W.B. Tichenor, wrote. “It is left to mere surmise to establish how or if an espresso bar strengthens a teenager’s Christian relationship. The giving of a free T-shirt with the purchase of a three-hour session pass might connect a teenager with a local Christian church, but it would be simple conjecture on the part of the Hearing Officer to so conclude.”

The Bridge appealed that ruling to the full State Tax Commission, this time with a new attorney, who argued that the organization had not produced such evidence partly because Newton County authorities had technically never challenged The Bridge’s arguments.

The appeal was accompanied by several years of financial statements, a federal tax return, and an affidavit from Mitchell detailing the weekly Bible studies and worship services that are offered.

But that appeal arrived Nov. 19 — a few days after the 30-day deadline from the original ruling — and thus cannot be heard, according the State Tax Commission.

A phone message left for the attorney who prepared the appeal, Todd Massa, of St. Louis, was not returned.

Call for donations

Less than two weeks ago, The Bridge put out a call for donations to replenish its emergency reserves, which it used to pay the taxes. It is still asking for donations.

Matush said The Bridge had been saving money in case it had to pay, but that the tax burden comes at a time when donations have declined because of the economic downturn. The Bridge’s annual operating budget, including payroll, runs about $2 million, she said.