What to know before making on offer on this commercial property?

[Caito Coloma]

Hello Everyone I've been doing some driving for dollars lately and came across a building that looks a bit rough. 

It is currently zoned:
6100 COMMERCIAL - NEIGHBORHOOD /3415 ENCLOSED RECREATIONAL ARENA: ENTERTAINMENT

sitting immediately to one side is a duplex zoned multifamily 2-9 units and to the other side is a vacant lot zoned duplex single family

The building is living 7000 SQ FT and according to a document online is being used as a house of worship/church

I saw a comp for an apartment complex 18Beds / 6Baths that sold cash for  $1,360,000 which looked to be in livable ok condition with living 7500 SQ FT.

So basically what do I need to know in order to present an offer for the property considering it would need to be converted to a apartment complex with engineering city hearing zoning etc. I don't see any comps for churches that have sold and I know the owners are in distress since the taxes have not been paid for the past few years and the building appears vacant. 

Just want to have my ducks lined up before I call in case this turns out to be something good

Thank You!