The AH Trust, which is based in Shevington, has said it has received an offer from an investor in Oxford willing to build the park should plans to base it in Lancashire "receive a low response."
Trustees are believed to favour a site somewhere between Preston and Blackpool for the park.
Last year they said that a plan to develop the site of the old B&Q at Wallgate had been refused by Wigan Metro.

Council officials claim they have never been contacted by anyone from the trust, but said they would be willing to discuss options with them.
Plans for the country's first multi-faith theme park were unveiled last year, with the £3.5m proposed development backed by a group of businessmen who are apparently alarmed by the direction modern society is heading in.

Spokesman Peter Jones said: "The trustees welcome any suggestions with regards to location of the theme park, which depends on the voluntary support of the area and council backing in finding a suitable 20-acre site."

He added the trust, which is non-denominational, had received more than 2,000 letters since it announced its intentions last month.
Plans for the park reveal features including two interactive cinemas, a cafeteria, six shops and a 5,000 capacity television recording studio, allowing it to produce its own Christian-themed films and documentaries.

In producing its own films, the trust believes it will be able sooth the ills that afflict modern culture, such as under-age drinking and yob culture.
On its website it says: "On television today there is so much sex and violence, it is no wonder our youth are binge-drinking.
"This is a revolutionary scheme requiring innovative people with the vision to bring about change."

Investors have put up the cash to get the park off the ground and are looking for volunteers to help run it.
A business plan available to potential backers reveals the extent of the trust's ambtion, suggesting the park could bring in £4.8m a year.