Gospel For Asia Lawsuit With Exhibits

Case 5:17-cv-05035-TLB Document 1 Filed 02/16/17 Page 1 of 43 PageID #: 1
US DISTRICT COURT
WESTERN DIST ARKANSAS
UNITED STATES DISTRICT COURT FILED
WESTERN DISTRICT OF ARKANSAS
FAYETTEVILLE DIVISION FEB 1 6 2017
DOUGLAS F. YOUNG Clerk
GARLAND D. MURPHY, III, M .D. , By '
Deputy Clerk
and PHYLLIS MURPHY,
individually and on behalf of
all others similarly situated,

PLAINTIFFS,
v. i

CASENO. (7-5{)36 Tlb
GOSPEL FOR ASIA, INC.,
GOSPEL FOR ASIA-INTERNATIONAL,
K.P. YOHANNAN, GISELA
PUNNOSE, DANIEL PUNNOSE,
DA VJD CARROLL, and
PAT EMERICK,

DEFENDANTS.
PLAINTIFFS' ORIGINAL CLASS ACTION COMPLAINT
Plaintiffs Garland D. Murphy, III, M .D . and Phyllis A. Murphy, individually and
on behalf of a Class of similarly situated donors, allege:
I. PRELIMINARY STATEMENT
1. Soliciting charitable donations to benefit the poorest of the poor while
covertly diverting the money to a multi-million dollar personal empire is reprehensible;
using a Christian organization as a front to attract and exploit the goodwill and generosity
of devout Christians is a particularly vile scheme. But that is exactly what K.P. Yohannan
and the organization he controls-Gospel for Asia, Inc.-have been getting away with
for years. Yohannan and a handful of close associates have acquired hundreds of millions
of dollars from tens of thousands of well-intentioned donors throughout the country;
donors who send money they are told will be used for very specific charitable purposes,
such as meals for impoverished, hungry children. In reality, Yohannan and his associates
divert much of this money and do with it as they please, using it to buy and run for-profit
businesses; to build an expensive, secluded headquarters and personal residences; to
sponsor an international sports team; and to speculate in financial markets. This case is
about ending this egregious abuse.
II. JURISDICTION AND VENUE
2. This Court has jurisdiction pursuant to 28 U.S.C. 1332(d) because the
Class consists of more than 100 members, the amount in controversy exceeds the sum or
value of five million dollars ($5,000,000.00) exclusive of recoverable interest and costs,
and minimal diversity exists. This Court also has subject matter jurisdiction pursuant to
18 U .S.C. 1964, and supplemental jurisdiction over the state law claims pursuant to 28
U.S.C. 1367.
3. Venue is proper in this District pursuant to 28 U.S.C. 1391 because a
substantial part of the events and omissions giving rise to the claims of Plaintiffs and the
Class occurred in this District. Furthermore, venue is proper in this District because
Plaintiffs sent donations to Gospel for Asia, Inc. from their home in Springdale, Arkansas.
III. PARTIES
4. Plaintiffs Garland D. Murphy, III, M.D. and Phyllis A. Murphy are
individuals who are married and who now reside in Bentonville, Arkansas. Dr. and Mrs.
2
Murphy bring this action individually and as representatives of a Class of similarly
situated donors.
5. Defendant Gospel for Asia, Inc. (also known as "GFA" or "GFA-USA") is
incorporated under the laws of Texas with its headquarters in Wills Point, Texas. The U.S.
Internal Revenue Service currently recognizes GFA as both a 50l(c)(3) non-profit entity
and a "religious order." GF A also has at least fourteen known affiliated limited liability
companies, all registered in Wills Point, TX, including "Road to Peace," "Unconditional
Love," and "Bridge Builders." GF A has (or had) affiliated national offices in the United
Kingdom, Germany, South Africa, Australia, India, South Korea, Finland, New Zealand,
and Canada. Outside of the United States, GF A has its most significant presence in India,
where it facilitates activities primarily through four entities: Believers Church, Gospel for
Asia-India, Last Hour Ministries, and Love India Ministries. These four entities are each
incorporated in the Indian State of Kerala. Believers Church is presented to be an
Evangelical Christian religious organization that claims 2.6 million members, principally
in South Asia. Believers Church owns and operates a number of for-profit outfits in India,
including a rubber plantation, medical and engineering colleges, and a network of for-
profit primary schools. GF A and Believers Church are closely linked through funding
and purpose, and each is ultimately controlled by the same individual.
6. Defendant Gospel for Asia-International (or "GF A-International") is
incorporated under the laws of Texas with its headquarters in Wills Point, Texas. It was
established as a joint venture of Defendant GF A and its Canadian and German affiliates.
7. Defendant Yohannan Kadappiliaril Punnose (also known as "K.P."
Yohannan) is an individual who resides in Wills Point, Texas. Yohannan founded GF A in
3
1978 and has continuously served as a member of its Board of Directors, its President,
and its International Director. Yohannan has travelled and spoken extensively, both
within the United States and internationally, on behalf of GF A and is the recognized
"face" of GF A throughout the world. Y ohannan was also consecrated as the first
1
Metropolitan of Believers Church in 2003, under the authority of the Church of South
India (part of the worldwide Anglican Communion). Yohannan has held the foregoing
positions at all times relevant to this lawsuit and continues in such positions as of filing.
In these positions, Yohannan is the central and principal actor in making the
misrepresentations and engaging in the fraud described in this Complaint, as Yohannan
directly controls or has ultimate authority over all aspects of GF A-USA, Gospel for Asia-
International, Gospel for Asia-India, Believers Church, and all affiliated national offices
of GF A. Y ohannan has personal, direct access to finances of these entities, and, in his
role as Metropolitan Bishop of Believers Church, all Church property is titled in
Yohannan's name. All mailings and solicitations for all Gospel for Asia entities are sent
out under Yohannan's name and signature.
8. Defendant Gisela Punnose (also known as Gisela Yohannan) is an
individual who resides in Wills Point, Texas. She is married to K.P. Yohannan and is a
member of the Board of Directors ofGFA. Gisela Punnose has been involved with GFA
since its inception and has represented GF A through appearances at Christian gatherings
in multiple countries and through four well-known books.
9. Defendant Daniel Punnose is an individual who resides in Wills Point,
Texas. He is the son ofK.P. Yohannan and Gisela Punnose, is a member of the Board of
1
A Metropolitan is the position of highest and absolute authority within the organization,
analogous to the Pope of the Roman Catholic Church.
4
Directors of GF A, and serves as its Vice President. Punnose has travelled and appeared
extensively worldwide on behalf of GF A, including frequent speaking appearances
within the United States at conferences and churches.
10. Defendant David Carroll is an individual who resides in Wills Point,
Texas. Carroll serves GF A in multiple capacities, including Chief Financial Officer, and
is also responsible for the overall operations of the U.S. Headquarters ofGFA in Wills
Point, Texas. Carroll has served with GF A since January 1992 and has since that time
presented the work and vision of GF A to churches and ministries across the United States.
Carroll has appeared on behalf of GF A in the media.
11 . Defendant Pat Emerick is an individual and a United States citizen who
resides in Ontario, Canada. Emerick serves as the Director of the Canadian affiliate of
GF A. Emerick is an ordained minister of Believers Church and has represented GF A on
numerous speaking engagements in the United States and internationally.
12. Defendants Gisela Punnose, Daniel Punnose, Carroll , Emerick, and GF A-
International were aware of, and continue to be aware of, the misrepresentations and
fraudulent acts committed by Defendants K.P. Yohannan and GFA. Defendants Gisela
Punnose, Daniel Punnose, Carroll, Emerick, and GF A-International all provided material
assistance to Defendants K.P. Yohannan and GFA in committing the acts and omissions
set forth in this Complaint.
13. Defendants are sometimes referred to collectively throughout this
Complaint as "Defendants."
14. Defendants conduct substantial business within Arkansas and throughout
the United States through the solicitation and collection of monetary donations to GF A.
5
Defendants have received donations through the "Arkansas to Asia with Love"
2
fundraising campaign that challenged Arkansas residents to donate to GF A. Defendants
and/or their agents have also made personal appearances and presentations in Arkansas
designed to promote GF A and solicit and collect donations.
IV. GENERAL ALLEGATIONS
15. GF A is a global Christian missionary organization that operates in South
Asia, primarily within India. Through mail, radio, website, and in-person solicitations of
donations, GF A represents to potential donors that it funds indigenous community
development projects, provides desperately needed supplies and provisions to the poor,
and promotes a Christian message. Between 2007 and 2013, GFA has solicited over
$450,000,000 in donations from the United States alone, where the majority of GF A's
donors reside. Well over one million unique donations are made to GF A each year from
tens of thousands of donors who give one time or on a recurring, sponsorship basis.
However, despite repeated, explicit guarantees from GF A to donors, only a fraction of the
donated money supports the people and causes for which it was donated, as Defendants
redirect it for their own purposes. Significantly, the Evangelical Council for Financial
Accountability ("ECF A"), a private oversight body that reviews the finances of Christian
organizations that solicit charitable donations, decertified GFA in September of2015
after investigating its finances . See generally Exhibit 1 hereto.
2
See https://www.mygfa.org/arkansastoasiawithlove/#donations (last accessed January
28, 2016). Similar campaigns have been conducted in other states.
6
A. GF A solicits money by promising to use 100% of it for donor-specified

purposes in the mission field
16. GF A solicits donations through its website(www.GFA.org), mailed
solicitations, radio programming, and at in-person presentations. In its solicitations, GF A
relies on three main types ofrepresentations: (1) its "GF A 100% Guarantee" that all
money donated "goes to the field" when the donor intends; (2) a purportedly urgent,
critical need for immediate donations; and (3) the donor's ability to designate particular
projects or items and GF A 's commitment to honor the donor's designations.
17. GFA claims consistently that " 100%" of what a donor gives for
development, relief, and sponsorship abroad will go "to the field. " GF A claims that the
GF A 100% Guarantee "has been our practice from the beginning," and it places red,
stamp-like emblems boasting "100% Guarantee" throughout GFA solicitations, as
illustrated in the following examples:
Financial Integrity
Gospel for Asia is firmly committed to good steward ship of the funds
entrusted to us by our friends and donors. We promise to use your gifts
wisely and effectively in Christ's name.
100% of what you give toward sponsorship goes to the fi eld. This has been
our practice from the beginning. Find out how.
The 100% Guarantee appears throughout GFA 's website (as of September 3, 2015). See
https://web.archive. org/web/2015090601215 7/http:llwww. gfa.org/about/Onancial-
integritv/, 3 last accessed February 2, 2016.
3
Prior versions of GF A webpages citing "web.archive.org" are viewable today at the
Internet Archive's "Wayback Machine," self-described as a "service that allows people to
visit archived versions of Web sites. Visitors to the Wayback Machine can type in a URL,
select a date range, and then begin surfing on an archived version of the Web." See
https://archive.org/about/fags.php#The Wayback Machine, last accessed February 2,
2016.
7
K.P. Yohannan
Founder & International Director of Gospel for Asia
100% of I do atio s pre erenoed for use o

the mission 1eld is sent to he mission field.
Not i g is taken out for adminrstrative expenses.
The 100% Guarantee appears repeatedly in GFA 's printed 2015 "Christmas Catalog. "
Exhibit 2 hereto.
18. As GF A explains on its website, "the Field" for which GF A solicits
charitable relief is a geographic concept, meaning the " I 0/40 Window" (the section of the
Eastern Hemisphere between 10 and 40 degrees north of the Equator; the countries in this
region face high levels of socioeconomic challenge and have low access to Christian
theology). 4 The 10/40 Window (and, thus, "the Field") contains over 50 countries, not
including the United States. GF A-USA is tenned the "Home Office," such that the 100%
Guarantee explicitly states that donations for "the Field" will never be applied for
projects or needs within the United States, including GF A's administrative or salary
expenses. 5
19. Additionally, GFA further tells donors that the need for fundin g is "urgent"
4
See http ://www.gfa.org/about/what-we-do/ (last accessed February 1, 2016).
5
See "I've read in many of your publications that 100% of the money I give for mission
work goes directly to the field . How does GF A raise enough money for administrative
needs?" and "How are GF A home team staff supported" on FAQs at
http ://www.gfa.org/about/fag s/ (last accessed February I, 2016).
8
to enable "critical" and "emergency" projects.6 Missionaries "have the opportunity to
change lives in Asia, but only for a short time"; they "just need your help" to begin their
fellowships among the unreached in Asia. 7 Hundreds of children are "awaiting"
donations to begin "today" for schooling, clothing, and care. 8 This sense of urgency is
intended to compel donors to act sooner and more often than they might otherwise, as
illustrated in the following examples:
A GFA "Emergency Gram " GFA sent to other donors in May 2015. Exhibit 3 hereto.
6
See Exhibit 1 hereto at p.3, item 4 ("The level of urgency communicated in GFA donor
appeals contrasted with reserves held by foreign field partners and delays in sending
funding to the field.").
7
See http://www.gfa.org/sponsor/ and http: //www.gfa.org/sponsor/why-national-
missionaries/, respectively (last accessed February 1, 2016).
8
See http://www.gfa.org/sponsorachild/filter/ (last accessed February 1, 20 I 6).
9
997 children awaiting

sponsorship
Many of the 74,000 children in o r
Bridge of Hope program are waiting
for permanent sponsors . Yo r
sponsors ip today will help us
p ovide for them.
One hundred percent of

what you give fo sponsors ip
goes to the field . Nothing is
take out fo administra ve
expenses .
A solicitation/or child sponsorship on the GFA website (as of September 3, 2015) . See
https ://web. archive. org/web/2015 090603 2451/http://www.gfa.org/sponsorachild/{ilter/
(last accessed February 2, 2016).
20. Crucially, GFA promises, through mail solicitations and its website, to
apply donations only to the specific projects and items donors select. GF A sends out
monthly direct mail "campaign" solicitations, often tied to specific projects or items, such
as its "Sewing Machines Appeal" from April 2012 or the "Pure Water Appeal" from
August 2014, as well as occasional "Harvest" Newsletters and the "GF A World"
magazine, each of which solicit donations. The best example ofGFA ' s mail solicitation
effort is the "GF A Christmas Catalog," an annual 15-20 page glossy with photos of
specific "gifts" that donors may provide to the needy to coincide with the holiday season.
Exhibit 2 hereto. Like the GFA Christmas Catalog, the GFA website (www.GFA.org)
lists dozens of items and services to support relief work and directly improve lives. For
example, GF A represents that a $12 donation will be applied toward the purchase of a
blanket for a family in need of warmth:
10
The Weather Outside Is Frigb:tful,

but This Blanket Is So Delightful
elp families survive harsh winters with a
H cozy, warm blanket.
" One blanket - $12

Two blankets - $24
Five blankets -$60
-1!.2<
Solicitation of blankets for the needy in the 20 I 5 "GFA Christmas Catalog. " Exhibit 2
hereto.
Blanket
$12
On those blustery winter nights during the winter

season, who doesn't like to curt up under a warm,
soft blanket? That's not possible for many
impoverished families in Asia. Many live in homes
that lack sufficient heat and protection against the
harsh winter elements. Your gift of 512 for a
blanket will provide much-needed warmth and
comfort.
My Donation S *Mt
Solicitation of blankets for the needy on GFA.org. See
http://www.gfa.org/donation/browse/items/joy-o(-work/ (last accessed February I, 2016).
21. GF A represents that a $345 donation will be applied toward the purchase
of a camel to facilitate commerce and provide food and clothing:
11
n some parts of South Asia, camel s are used

I for everything from plowing to transportation to
hauling goods. Camels can carry heavy loads across
soft desert sand. They provide milk, and camel wool
can even be woven into cloth.
I
t
Camel
$345
- 150!
Solicitation of camels for the needy in the 2015 "GFA Christmas Catalog. " Exhibit 2
hereto.
Camels
$345 each
Camels feel right at home in Rajasthan, one of the

hottest and driest places in India. They can work
long hours in the heat with no problem and are
used for plowing, transportation and hauli ng
goods. Trucks quickly sink into sand. However,
camels can carry up to 330 pounds across a
desert with no problem. Camel milk is also part of
many diets in Rajasthan, and camel wool can
even be woven into cloth.
My Donation S
Solicitation of camels for the needy on GFA.org. See

http://www.gfa.org/donation/browse/itemsl(rom-the-stable/ (last accessed February 1,
201 6) .
22. GF A represents that a $1,200 donation will be applied toward the purchase
of a missionary ' s motorcycle to facilitate a missionary's outreach:
12

Bicycle .
I
(
$110 - 0
(
Motorcycle ( '
!
J
$1,200 - c12 (

A missionary and a otorcycle make

a productive duo. When you've
got many dis ant villages o reach,
getting th ere quickly is crucial!
Solicitation of motorcycles for missionaries in the 2015 "GFA Christmas Catalog. "
Exhibit 2 hereto.
Motorbike
f':\~ . $1200
. _ :. ~ -
~~t.- - \~;~
-;~r.-.

\. . ...... ~
Motorbikes can carry two national missionaries at
a time! A motorbike is an extreme ly usefu l and
time-saving tool, especially in hilly areas where
pedalling a bicycle is difficult. The cost of a
motorbike is $1 ,200.
See the lmP-act in Asia
My Donation S
Solicitation of motorbikes f or the missionaries on GFA. org. See

http://www.g[a.org/donation/browselitemsltoofs-for-missionaries/ (last accessed
February 2, 2016).
23. GF A also offers a specific donation option for the "Home Team" to defray
costs ofGFA ' s U.S. administration and staff salaries. This option would, ifrealized, give
effect to GFA ' s claimed distinction between donations "to the Field" and for the "Home
Team" and the applicability of the GFA 100% Guarantee to the former:
13
Home Team Staff $
l earn More ...
Training and sending out missiona ries, equipping them with the
necessary tools and helping them establish churches wouldn't be
possible without Gospel for Asia's home team staff. Each pe rson
on our staff has been called by God to work beh ind the scenes,
serving both the national missionaries in Asia and the Body of
Christ in the West More than j ust a job, their work is a ministry that
affects eternity.
Solicitation for Home Team support on GFA.org. See

http://www.g{a.org/donation/browse/items/where-most-needed/ (last accessed February 1,
2016) .
What does the m:isfilon

field need the most? Field I
e are often asked what the mission field
Ministries
W needs the most. You can give our brothers
and sisters on the mission fi eld the flexibility
$ _ _ __
-4900
to use your gift fo r needs tha they don't have
enough funds fo r by donating toward "Field
Ministries ." You 'll meet high-priority needs, and
many will be blessed!
Solicitation sp ecific to "the Field " in the 2015 "GFA Christmas Catalog. " Exhibit 2
hereto.
24. Once the donor has selected the items she wishes to provide, she either
copies each item' s designation code to a pledge card or, through the website, adds the
item to her "cart," no different from the experience of shopping with a major retailer. She
receives a donation receipt from GF A expressing gratitude for the gift and indicating the
specific amounts designated for each specific project or item (including the designation
code on the receipt), often repeating the "GF A 100% Guarantee," as shown in the
following example:
14
.A. KEE I' this port ion for tax purposes 1800- WIN-AS IA (1-800-046-2742) M-F. 9 a.m.-5 p.m. Ccnrr.il 1800 Golden Trail Coun Carrollron, TX 750 10
....... RETURN this portion with your nexf gift www.gfo.org Makl': checks payable to Gfnpel for Asia. For aedi[ card or ba nk debit , see hack.
Commitm ents as of December 31, 2012 Yo ur Next Gift

Com mitm ent Code Amoun t Gift Preference Amou nt Enclosed
Ratan Swargiary 151911 $3Q imo ~!ed ged Amount - S485.00
13 Bridge of Hope Children Summary $455 /mo Wh ere Mosl Needed (7000)
2 Bridge of Hope Children Summary S84Q iyr
C ur rent Mo nth Total S485.00 Ilicyclcs( IOIO)
0 1hcr (Please Specify)
Tot:1 I G ift ndoscd $ _ _ __
Garland and Phyllis Murphy : 1681 2323
An example receipt GFA sent the Murphys; note documentation of donor 's designations
as "Commitments " by name and GFA 's designation code. The 100% Guarantee is at the
bottom of this receipt (Exhibit 4 hereto).
25 . In addition to providing a portal for donations, GF A' s website is a
repository for promotional and explanatory materials and GF A ' s policy documents. The
website answers frequently asked questions, and offers descriptions of "Who We Are" 9
and ways for the faithful to "Pray" 10 for GF A, among other topics. This information is
readily available to donors who visit the website (which is also referenced in nearly all
mail solicitations).
26. In mid-September of2015 , GFA updated the "Financial Integrity" section
of its website to reflect its loss of membership in ECF A. At this time, GF A also altered
its explanation of the 100% Guarantee, the hallmark pledge it had made to donors "since
the beginning of the ministry." The initial boast of the 100% Guarantee remained exactly
the same after the mid-September 2015 alterations :
9
See http://www.gfa.org/about/who-we-are/ (last accessed February 1, 2016).
10
See http://www.gfa.org/pray/ (last accessed February 1, 2016).
15
~~ GO)PEL FOR ASIA Fllldusoo.l'JC ,___ __,I s.arc11

About Media/ News Get Involved Prav Sponsorship Donate/Ways to Give Free Resources
Wno We Are What We Do
Financial Integrity
KP Yohannar Financial Integrity Endorsements
-
Gospel for Asia is firmly committed to good stewardship of the funds
I
entrusted to us by our friends and donors. We promise to use your gifts
wisely and effectively in Christ's name. I
100% of what you give toward sponsorship goes to the field. This has been
'
(
I
our practice from the beginning. Find out how.
-
The initial presentation of the 100% Guarantee in the "Financial Integrity " section of
GFA 's website (as ofSeptember 3, 2015).
See https://web.archive.org/web/20150906012157/http://www.g{a.org/aboutl[mancial-
integrity/ (last accessed February 2, 2016).
~f' GOSPEL FOR ASIA ~ usA Find us on: 11 Cl ~ I ~ I MY~ l,___ __,I Search
About Media/News Get Involved Pray Sponsor ship Donate/Ways to Give Free Resources
Who We Arn What We Do K P Yohannar Financial Integrity
Financial Integrity
Gospel for Asia is firmly committed to good stewardship
of the funds entrusted to us by our friends and donors.
We promise to use your gifts wisely and effectively in
Chrisr s name.
100% of what you give toward sponsorship goes to the

fi eld. This has been our practice from the beginning.
The exact same initial presentation of the 100% Guarantee in the "Financial Integrity "
section of GFA 's current website. See http://www.gfa.org/about!Onancial-integrity/ (last
accessed February 1, 2016).
27 . But GF A revised its explanation of the 100% Guarantee by adding the
following wholly new verbiage: "We are committed to honoring your gift preferences,
however, occasionally we receive more contributions for a given project than can be
16
wisely applied to that project. When this happens we use the funds to meet a similar
pressing need." The following two screenshots from GF A' s website illustrate the change:
100% to the Field

Since the ministry began, we have sent 100% percent of what you give towa rd sponsoring a
missionary or child to the field.
One hundred percent of contributions for use on the mission field are sent to the nations we
serve and we have trusted the Lord to provide for our overhead costs.
At the same time , we do our part to keep these expenses very low. For instance, our home office
staff members raise their own financial support, which covers their salary and benefits, helping
keep our overh ead costs at a minimum.
Our administrative costs are covered through donations designated "Home Office" or sometimes
'W here Most Needed". The Lord has been fa ithful to meet our every need for over 30 years, and
we give Him glory and thanks.
The explanation of the 100% Guarantee in the "Financial integrity " section ofGFA 's
website (as of September 3, 2015). See
https://web.archive.org/web/20150906012 I 57/http://www.gfa.org/aboutl{inancial-
integritv/ (last accessed February 2, 20 I 6).
100% to the Field

100% of all donations preferenced for use on the mission field are sent to
the mission field. Contributions are income tax deductible to the extent
allowed by law, and are made with the understanding that Gospel for Asia
has complete discretion and control over the use of all do nated funds. We
are committed to ho noring your gift preferences, however, occasionally we
receive more contri butions for a given project than can be wisely applied to
that project. When this happens we use the funds to meet a similar
pressing need .
The revised explanation of the 100% Guarantee in the "Financial Integrity " section of
GFA 's current website. See http://www.g(Q.org/aboutl{inancial-integrity/ (last accessed
February I , 2016).
B. After it receives money, GF A diverts and misdirects the majority of it
28. GF A claims to be a 501 (c)(3) non-profit entity and a "religious order"
recognized by the Internal Revenue Service (under IRS Rev. Proc. 91-20, 1991-1 C.B.
17
524, Sec. 3), 11 and it therefore is not required to publish its financial statements (IRS
Form 990) as is otherwise required of a 50l(c)(3). In India, however, as a foreign charity,
GF A is required to publicly account for all funds it spends in the country, pursuant to the
Indian Foreign Contribution Regulation Act of2010. Financial analysis of the reports
submitted to the Indian Government ("FC-6 forms") for Believers Church, Gospel for
Asia-India, and the related limited liability companies Last Hour Ministries and Love
India Ministries demonstrates just how little of the money GF A sends to India is actually
spent on the projects and items U.S. donors designated. See generally Exhibits 1, 5, and 6
hereto.
29. For example, in 2013 (the most recent year for which audited financial
data is available), GF A worldwide collected around $115,000,000 in donations (more
than $90 million from the U.S .), but spent only $14,644,642 on services and relief under
GFA's mission to support the poor and needy oflndia-directly contrary to donor
designations and GFA ' s promises. Here is an overview of what GFA did with donated
money in 2013 (as an example of its practices), derived from internal GF A financial
documents and FC-6 forms:
GF A's national offices in the United States, Canada, the United Kingdom,
Australia, New Zealand, and Germany dispersed a total of approximately $118.6
million in the fi scal year ending December 31 , 2013. 12 Of this $118.6 million:
11
See http://www.gfa.org/sponsor/search/ and "I hear GF A is a religious order. What
does that mean?" answered at http://www.gfa.org/about/fags/, last accessed February 1,
2016.
12
Rounding and currency conversions may account for slight variations in totals
presented, but tabulations of exact figures based on GF A's internal and/or audited
amounts and official Indian public records GF A affiliates provided to the Indian
Government pursuant to Indian law are attached as Exhibits 5 and 6 hereto.
18
o $37.8 million was spent on the administrative needs of the various national
offices (GFA spent $24.3 million of this on the continuing construction of
GFA's headquarters in Wills Point).
o $76.3 million was provided to Gospel for Asia-International ($58,482,900
from GFA-USA; $11.4 million from GFA-Canada; and $1 million from
GF A-Germany).
o GF A-UK, GF A-New Zealand, and GF A-Australia sent a combined $5.3
million directly to GF A affiliates in India (as reflected on FC-6 forms) .
Of the $76.3 million GF A-International received from GF A entities in the United
States, Canada, and Germany, almost $43 million went missing, no longer
accounted for in GF A financial documents nor received in India per FC-6 forms.
The four Indian-based GF A affiliates (GF A-India, Believers Church, Love India
Ministries, and Last Hour Ministries) declared receipt of $33.6 million from
foreign sources. Just $28.3 million was declared to have come from the U.S.,
Canada, and Germany through GF A-International; the United Kingdom, Australia,
and New Zealand had sent the balance directly to these GF A affiliates.
o To this received total of $33.6 million, the four Indian-based GF A
affiliates added an existing bank balance of more than $170 million and
annual interest earned of more than $14 million. This provided these four
GF A-affiliates with more than $2 15 million available to spend.
o However, of this $215 million cash-on-hand, almost $15 million would
depreciate due to currency fluctuations and the GF A affiliates closed the
year with almost $150 million still in their bank accounts. This left the
19
four GF A affiliates 2013 spending total at $54.5 million, as reflected
through the combined FC-6 fonns.
o Of this $54.5 million total:
$9.2 million was spent on Field administrative expenses.
$14.7 million was spent on the purchase and/or construction of the
for-profit Believers Church Hospital.
$15. 7 million was spent on Believers Church salaries and overhead.
o Only $14.9 million was spent on all direct relief to the poor and needy
of India. This included (as described on Indian FC-6 forms) just:
$6.3 million on "welfare of children" (also known as
GF A's "Bridge of Hope");
$5 .8 million on "religious schools/education of priests and
preachers" (also known as GF A's "National Missionaries"
sponsorships);
$1.4 million on "digging of bore wells" (also known as
GFA's "Jesus Wells");
$0.5 million on "relief/rehabilitation of victims of natural
calamities" (also known as GFA's "disaster relief' fund);
and
$436.00 on "welfare of the aged/widows" and $0.00
"welfare of the orphans" (also known as GFA's "Widows
and Orphans" fund).
30. Thus, despite GF A' s explicit representations that it would spend in the
20
field 100% of every dollar donors designated for the field, GF A spent only $14.9 million
of $118.6 million on actual relief efforts, instead spending far more on salaries and
overhead for Believers Church and construction of the GF A Headquarters in Wills Point,
Texas. The following three examples further illustrate particular ways in which GF A
misdirected funds designated by donors for specific purposes:
1. GFA misdirected money designated for Bridge of Hope
31. GF A advertises that through its "Bridge of Hope" program it will provide
a child in India with "Jesus ' love; quality education; a daily meal ; and medical care" in
exchange for a monthly pledge of $35. 13 Bridge of Hope is one of GFA's most popular
donation options, receiving millions of dollars annually from tens of thousands of donors
in the United States, many of whom sponsor multiple children over multiple years:
~t GOSPEL FOR ASIA USA F"nduson. IJ D ~ I ~ 1 MY. Account '---------' Se~h
About Med ia/News Get Involved Pray sponsorsh ip Donate/Ways to Give Free Resources
Gospel tor Asia's

Bridge of Hope
Bridge of Hope What you Provide Who are the Children Choose a Child Wr:te Your Child
You can help change the life of a child. It only takes $35 a month
100% of your sponsorship
to give a child a quality education, a daily meal and regular is sent to the fi eld to
medical checkups through Bridge of Hope. Even more, your support your child.
sponsored child will learn about and experience Jesu s' love at
the Bridge of Hope center.
Bridge ofHope sponsorship information from GFA 's website (as of September 3, 2015) .
See https:llweb.archive. org/web/2015090603245 1/http://www.gfa.org/sponsorachildl(ilter/
32. However, per GFA documents, in FYE 2014 the actual cost to support a
13
See http: //www.gfa.org/sponsorachi ld/fi lter/ (last accessed February 1, 2016).
21
14
child in Bridge of Hope was less than INR 500 (roughly $8.20) per month. ln 2013,
GF A received over $15 million in donations specifically designated for "Bridge of Hope,"
but spent only $6.3 million on "child welfare."
2. GFA misdirected money designated for Jesus Wells
33. GFA represents that it constructs "Jesus Wells" to provide clean, potable
water to underserved villages in India. In 2012, GFA collected more than $3 .5 million in
donations designated for Jesus Wells, but spent only $500,000 on that project. In 2013,
GF A collected more than $4 million in donations designated for Jesus Wells, but spent
only $700,000 on that project. Accepting GFA's representation that it is able to drill a
well for only $1,400, 15 in real terms, this discrepancy between donations received and
money spent in India means that in 2012 GF A received funding sufficient to establish at
least 2,500 wells, but its actual spending in India was sufficient to establish only 350
wells, while in 2013, GFA received funding for at least 2,800 wells, but only spent
enough in India for 500 wells.
3. GF A misdirected money designated for orphans and widows
34. Between 2010 and 2013, GF A collected more than $4.2 million dollars
designated by donors to support "Widows and Abandoned Children." During that time,
GF A, per disclosures on FC-6 forms, spent only $31,265 for the welfare of widows, and
14
Warren Throckmorton, "How Much Does it Really Cost to Sponsor a Child with
Gospel for Asia?" posted May 27, 2015 at
http://www.patheos.com/blogs/warrenthrockmorton/2015/05/27 /how-much-does-it-
really-cost-to-sponsor-a-child-with-gospel-for-asia/ (last accessed February 1, 2016).
15
See http://www.gfa.org/ministries/jesuswells/ (last accessed February 1, 2016).
22
$0.00 for the welfare of orphans- less than I% of what GF A collected for this purpose.
In South Asian cultu re, most widows are seen as a curse and shunned
from society. Depending on the circumsta nces, they're often ignored by
even their close relatives.
Abandoned children also face extremely difficult conditions. On their own,

they search for food in waste dumps and make their homes with trash and
rubble.
Their Situation Can Improve

Your donation will provide Gospel for Asia-supported missionaries with the
means to help these precious women and children of God .
Solicitation of donations to support " Widows and Abandoned Children " from
GFA .org (as it appeared on November 2, 2012). See
https://web.archive.org/web/20121102031628/http://www.gfa.org/ministries/widows-
abandoned-children/ (last accessed February 2, 2016).
C. GFA diverts donated money to benefit itself and its affiliates
35. GFA sends the majority of the donated funds it receives to Gospel for Asia
- India and Believers Church. GF A represents that these Indian entities are wholly
separate from GF A and not subject to the control of either GF A or K.P. Y ohannan.
GFA's website presents Believers Church as a "Field Partner" ofGFA and, states there is
"no legal binding [sic] between GFA and Believers Church." 16 In a video overview of
Believers Church hosted on GFA' s website, GFA identifies K.P. Yohannan solely as the
"Founder of Gospel for Asia." The video is hosted at http://www.gfa.org/believerschurch/,
and a screenshot from the video containing this identification is as follows:
16
See "Once in a while, I hear about Believers Church through GF A. Is there any
affiliation between GF A and Believers Church?" answered at
http://www.gfa.org/about/faqs/ (last accessed February 1, 2016).
23
36. K .P . Yohannan, however, also serves as the Metropolitan of Believers
Church (the position of highest and absolute authority within the organization, analogous
to the Pope of the Roman Catholic Church).
~ Believers Church
~ SYNOD SECRETARIAT
Bishops of Believers Church
Dr. K. P. Yohannan, Metropolitan Bishop Anil Kumar Debbarm
Believers Church has eleven bishops, including Metropolitan Yohannan. See

http://www.believerschurch.com/about/bishops/ (last accessed February 2, 2016).
3 7. As Metropolitan, Y ohannan knows of and provides input into every
24
significant decision affecting the finances of Believers Church. See Exhibit 1 hereto at
p.6, item 10. Among the "Powers and Functions of the Metropolitan," as outlined in the
2009 Constitution of Believers Church, are:
"The Metropolitan shall by the virtue of his office is [sic] the President and final
authority for the Church government, including the Managing Trustee or
President of all Trust and societies of the Believers Church and custodian of the
Believers Church at large."
"He has authority over the Church and all the establishments thereunder."
"The Metropolitan shall have power to give directions to the Episcopa (Bishops)
on all matters in regards to spiritual and general administration and life of the
Church and can withdraw or modify any of such conferred powers."
CHAPTER2
THE MINISTRY OF THE CHURCH
THE METROPOLITAN BISHOP
I) The Metropolitan Bisho p (hereinafter re ferred as

the Metropo litan) . hall be the supre me eccl es ias-
ti cal and con. tituti onal Head and fin a l auth rity
o n all matte rs of the Be liever hurch under the
Lo rd ship o f Jes us Chri s t, THE HEAD o f th
Church. The Metrop Ii tan of the Church shall be
constitutionall y kno wn and addres. ed, " Hi s Grace
The Most Revere nd " with the name that is other-
wise offi c iall y kn o wn .
From the Believers Church 2009 Constitution. See

http://www. patheos. com/blogs/warrenthrockmorton/2015110120/believers-church-
constitution-contradicts-k-p-yohannans-claim-that-he-has-no-legal-authority-in-
indian-church/ (last accessed February 1, 2016). 17
17
See also Believers Church's own reference to its Constitution at
http://www.believerschurch.com/about/ (last accessed February 1, 2016).
25
38. Yohannan created Believers Church in 2003. From 2003 through 2014,
GF A solicited and collected approximately $700,000,000 from U.S. donors. During this
period, Believers Church bought and operated the following :
( 1) a 2,300-acre for-profit rubber plantation, the Cheruvally Rubber Estate, in
Kerala, India, shown in the following screenshot:
~ Believers Church
~ SYNOD SECRETARIAT
About Pro1ects News contact store
Cheruvally Estate
Cheruvally is a beautiful 2,300 acre rubber estate located in Kerala. Believers Church acquired
the estate as an investment to help fund social work among underdeveloped communities.
From the Believers Church website. See http://www.believerschurch.com/cheruvally-

estatel (last accessed February 2, 2016) .
(2) Caarmel Engineering College, a for-profit undergraduate institute in Kerala,
India, of which K.P. Yohannan is the "patron" as shown on the College's homepage as
referenced in the following screenshot:
26
''A world of opporlunity

awaits you here
atCaarmeJ
Dr. K. P. YohannanJ
Metropolitan, BeHevers
Church.
From the Caarmel Engineering College homepage. See www.bccaarmel.ac.in (last

accessed on February 2, 2016).
Believers Church Caarmel Engineering College in Kera/a, India. See

http://www.bccaarmel.ac. in/default.asp (last accessed February 5, 2016).
(3) Believers Church Medical College Hospital, a for-profit, 500-bed teaching
hospital established in Kerala in 2014, of which K.P. Yohannan is the "patron," as shown
27
in the following screenshot:
n
V 1:.11o,.-1, l "h111oh
MH>IC.\l.COl.I.U ; ~. HOSl'H \I
H
ome
Ab
out
Se .
mces
S at .
peet ties
Car rs
ee
Dr. K.P. Yohannan, Metropolitan

Dr. K.P. Yohannan, Metropolitan of Believers Church, has a vision to provide
quality holistic healthcare in an environment where patients can fin d both
healing and wholeness. Believers Church Medical College Hospital, located near
the church's headquarters, flows from this dream.
Starting a hospital alone is not a sustainable means for equipping the people of
India towards holistic health. Therefore the hospital looks ahead to train young
men and women for healing by introducing training programmes in medical, nursing and allied health
sciences. The medical college will challenge students to serve in rural areas of the country that lack
proper healthcare. The desire is that they will continue to serve the nation after their training.
Metropolitan Dr. K.P. Yohannan's hope is that the hospital will not only meet a need for additional
hospital beds locally, but will also equip young people to make a difference elsewhere.
From the Believers Church Medical College Hosp ital homepage. See www.bcmch.org
ril
V lkh" ' 'Ch111<h
Ml llK \I. COi LI .GI. HOSP! 1 \I.
Home About Semces
Spec1a1ties
Car
eers
Believers Church Medical College Hosp ital in Kera/a, India. See http://www.bcmch.org
28
(4) At least six for-profit primary schools in Kerala, India, for which K.P.
Y ohannan is patron, shown in the follo wing screenshot:
Dr. K.P. Yohannan, Metropolitan of Believers Church, is

committed to giving India's youth access to education that
will equip them with both the skills and values they need to
succeed. Believers Church Residential School was started to
help meet this goal.
Located near Believers Church's Synod Secretariat, the

school provides a model for 0th.e r value-based schools
around the country. Around 2,000 students currently study
in the school.
"Education must facilitate these children to become leaders and strong, upstanding
citizens," says Dr. K.P. Yohannan, Metropolitan; "people who will be able to serve and lead
the country in the years to come with integrity and honesty."
From the Believers Church Residential School website. See www.bcrschool.org (last
accessed February 2, 2016).
Believers Church Residential School in Kera/a, India. See

http://www. bcrschool. org/about/ (last accessed February 5, 2016) .
29
(5) Sponsorship of a football (soccer) club playing the Myanmar National League.
Here is the team badge:
See http://www.datasportsgroup.com/images/clubs/200x200/ I I 780.png

(last accessed February 3, 20 I 6).
39. In 2010, GF A purchased land and began constructing a state-of-the-art,
$45 million compound in Wills Point, Texas. GF A initially claimed, and presented as true
through the financial documents of its auditing firm, that a $20 million anonymous
donation was received for the development of the 350-acre plot of land on which the
compound now sits, as the following excerpt shows:
\IOTE TO FJ A CIAL ST ATEME T.

December 31. 2013 and 2012
'OTE J CONCENTRATIO OF CREDIT RISK
GFA maintains its cash in bank deposit ac ounts whi h. at time . may excct:d federally insured
limits. At De mbcr 31, 2013. GFA' bank balance exceeded federally insured limit by
$11.286, 42. At De mbcr 31. _012. GFA s bank balances did n t exc d th se fcderalh
insured limits GFA has not cxpcrien ed any lo es in uch account and believes it i m;t
exposed to any significant credit risk on casb and cash cquivalen .
During 2013. GFA re cived a temporarily re tricted contribution from an anonymous donor in
the amount of $19.778,613 to be used forihe construction of th n w horn offi c.
Excerpt from a 20 I 3 audit of GFA done by Dallas accountancy Bland Garvey. Exhibit 7
hereto.
30
40. In fact, the $20 million used to develop the land in Wills Point had come
to GF A from GF A-India, on the direction of Believers Church. Specifically, that $20
million came from the cash reserves ofGFA-India, which consisted of donations to GFA
solicited under the promise ofGFA 's 100% to-the-field guarantee and subject to the
designations of donors. Thus, money donated from the United States designated for
specific charitable purposes in "the Field" in fact was spent in the United States to
develop the Wills Point compound.
41. GF A is now headquartered in a 350-acre compound, including a massive
headquarters building, a multi-million dollar chapel, and 80+ single-family residences for
members of the GF A religious order. Ironically, K.P. Y ohannan once wrote about church
construction in the United States (in his "Revolution in World Missions" book, at p. 47)
thusly: "These extravagant [church] buildings are insanity from a Two-Thirds World
perspective. The $74 million spent on one new building in the United States could build
thousands of average-sized churches in South Asia. The same $74 million would be
enough to guarantee that the Good News of Jesus Christ could be proclaimed to a whole
Indian state--or even some of the smaller countries of Asia."
31
GFA 's new Headquarters building, designed by HH Architects. See

http://www.patheos.com/biogs/warren throckmorton/2015108128/ques tion-for-gospel-[or-
as ia-how-many-india n-churches-wou ld-45-m ill ion-build/ (last accessed February 2,
2016) .
V. INDIVIDUAL ALLEGATIONS
42. Plaintiffs Garland D. Murphy, III, M.D. and Phyllis A. Murphy made
several donations to GF A over the course of several years. They made each such
donation only after learning of GF A's guarantee that it would apply 100% of every
donation exactly as the Murphys designated.
43. For example, on December 29, 2012, the Murphys decided to donate $225
to GFA's "Widows and Abandoned Chi ldren" fund . The Murphys viewed a webpage on
GFA's website discussing the "Widows and Abandoned Children" fund.
32
In South Asian culture, most widows are seen as a curse and shunned
from society. Depending on the circumstances, they're often ignored by
even their close relatives.
Abandoned children also face extremely difficult conditions. On their own,

they search for food in waste dumps and make their homes with trash and
rubble.
Their Situation Can Improve

Your donation Wi ll provide Gospel for Asia-supported missionaries with the
means to help these precious women and children of God .
Your gift will also give them the chance to hear about their Creator and a Savior that loves them so much that he
died for their sins.
Know You Made a Difference

By giving to the widows and abandoned children of South Asia, you ensure that they're taken care of and shown
love .
Continue this week knoWing your action has truly made a diffe rence .
Watch a video about a woman named Geeta . This video will help you better understand the plight of widows and
children in South Asia .
Give to Widows and Abandoned Children
The webpagefor the " Widows and Abandoned Children " fund at GFA.org (as it
appeared Jn December, 2012). See
https://web.archive.org/web/20121 105040732/http://www.gfa.org/ministries/widows-
abandoned-children/ (last accessed February 6, 2017).
44. On December 29, 2012, with the understanding that GFA would apply
100% of their $225 donation to the "Widows and Abandoned Children" fund in the Field,
the Murphys made the donation through GF A's website. GF A provided the Murphys
with a receipt (Exhibit 4 hereto) reciting the GF A 100% guarantee and noting that $605
in donations, presumably including the December 29 donation, was designated to the
"Widows and Abandoned Children" fund .
33
Account Activity January 02, 2012 - December 31, 2012
Date Code Description Amount

Summary 4000 10 National Missionary gifts $390.00
Summary 10401 05579 156 Bridge of Hope gifts $5,677.00
Summary 1003 2 Bio Sand Water Filters gifts $120.00
Summary 1102 4 GFA Bi ble Society gifts $620.00
Summary 4030 4 Widows and Abandoned Chi ldren $605 .00
gifts
The Murphys ' 2012 Annual Receipt documenting their gifts to GFA 's " Widows and
Abandoned Children " fund. Exhibit 4 hereto.
All contributions to Gospel for Asia are income tax deductible

to the extent allowed by law, and are made with r:he
undemanding that GFA has complete discretion and control
over the use of all dona red funds. However, we are committed
to apply your gifts according to your preferences.
Other than reflected on this statement, no goods or services, in
part or in whole, were provided in exchange for these gifts.
The value of non-cash donations are not included in this
statement.
Total Received $8,922.00
/~:-~~,
' 0fo~
I
As a chaner member of the Evangelical Council for Financial Accountability (ECFA), GFA
maintains the highest standards of financial integrity and Christian ethics, and is governed
('\:),q $"'~! '
by a responsible board of directors. Our books arc audited annually by an independent --~.::;~./
accounting firm, and copies our financial statements are available upon request. One hundttd percent of all
contributions given for we on
the mission fi.cld arc sent to the
tion below will help reduce overhead expenses related to processing gifts. mission 6cld.
The 2012 Annual Receipt the Murphys received from GFA, bearing the GFA 100%
Guarantee, a statement that GFA is "committed to apply your gifts according to your
preferences, " and the ECFA and !CA seals of approval and assurances thereby (valid at
the time this receipt was issued). Exhibit 4 hereto.
45. Every single donation the Murphys made to GF A was made only with the
understanding, based entirely on Defendants' representations, that 100% of the donation
would be applied exactly as designated by the Murphys. As detailed above, however,
Defendants misdirected money the Murphys donated to GF A to purposes the Murphys
34
did not designate. Had the Murphys known that Defendants would not apply 100% of
every donation exactly as they designated, they would not have donated to GF A.
VI. CLASS ALLEGATIONS
46. Plaintiffs seek to represent the following Class:
All persons in the United States who donated money to GF A within the applicable
statutes of limitations. Excluded from the Class are Defendants and their
subsidiaries and affiliates; all persons who make a timely election to be excluded
from the Class; governmental entities; and the Judge to whom this case is
assigned and his/her immediate family.
Plaintiffs reserve the right to revise the Class definition based upon information learned
through discovery.
47. Certification of Plaintiffs' claims for class-wide treatment is appropriate
because Plaintiffs can prove the elements of their claims on a class-wide basis using the
same evidence as would be used to prove those elements in individual actions alleging
the same claims.
48. This action has been brought and may be properly maintained on behalf of
the Class proposed herein under Federal Rule of Civil Procedure 23 .
49. Numerosity. Federal Rule of Civil Procedure 23(a)(l): The members of
the Class are so numerous and geographically dispersed that individual joinder of all
Class members is impracticable. While Plaintiffs are informed and believe that there are
not less than tens of thousands of members of the Class, the precise number of Class
members is unknown to Plaintiffs, but may be ascertained from Defendants' books and
records. Class members may be notified of the pendency of this action by recognized,
35
Court-approved notice dissemination methods, which may include U.S. mail, electronic
mail, Internet postings, and/or published notice.
50. Commonality and Predominance. Federal Rule of Civil Procedure 23(a)(2)
and 23(b)(3): This action involves common questions of law and fact, which predominate
over any questions affecting individual Class members, including, without limitation:
a) Whether Defendants engaged in the conduct alleged herein;
b) Whether Defendants' conduct violates RICO, consumer protection statutes, and
other laws as asserted herein;
c) Whether Plaintiffs and the other Class members are entitled to equitable relief,
including, but not limited to, restitution or injunctive relief; and
d) Whether Plaintiffs and the other Class members are entitled to damages and
other monetary relief and, if so, in what amount.
51. Typicality. Federal Rule of Civil Procedure 23(a)(3): Plaintiffs ' claims are
typical of the other Class members' claims because, among other things, all Class
members were comparably injured through Defendants' wrongful conduct as described
above.
52. Adequacy. Federal Rule of Civil Procedure 23(a)(4): Plaintiffs are
adequate Class representatives because their interests do not conflict with the interests of
the other members of the Class they seek to represent; Plaintiffs have retained counsel
competent and experienced in complex class action litigation; and Plaintiffs intend to
prosecute this action vigorously. The interests of the Class will be fairly and adequately
protected by Plaintiffs and their counsel.
36
53. Declaratory and Injunctive Relief. Federal Rule of Civil Procedure
23(b)(2): Defendants have acted or refused to act on grounds generally applicable to
Plaintiffs and the other members of the Class, thereby making appropriate final injunctive
relief and declaratory relief, as described below, with respect to the Class as a whole.
54. Superiority. Federal Rule of Civil Procedure 23(b )(3): A class action is
superior to any other available means for the fair and efficient adjudication of this
controversy, and no unusual difficulties are likely to be encountered in the management
of this class action. The damages or other financial detriment suffered by Plaintiffs and
the other Class members are relatively small compared to the burden and expense that
would be required to individually litigate their claims against Defendants, so it would be
impracticable for Class members to individually seek redress for Defendants ' wrongful
conduct. Even if Class members could afford individual litigation, the court system could
not. Individualized litigation creates a potential for inconsistent or contradictory
judgments, and increases the delay and expense to all parties and the court system. By
contrast, the class action device presents far fewer management difficulties, and provides
the benefits of single adjudication, economy of scale, and comprehensive supervision by
a single court.
COUNT I
VIOLATIONS OF THE RACKETEER INFLUENCED AND CORRUPT
ORGANIZATIONS ACT
18 u.s.c. 1961-1968
55. Plaintiffs reallege and incorporate by reference all paragraphs as though
fully set forth herein.
56. Defendant Gospel for Asia, Inc. is an enterprise engaged in and whose
37
activities affect interstate commerce. Defendants Gospel for Asia-International , K.P.
Yohannan, Gisela Punnose, Daniel Punnose, Carroll, and Emerick are employed by or
associated with the enterprise.
57. As described in detail in the factual allegations above, Defendants agreed
to and did conduct and participate in the conduct of the enterprise's affairs through a
pattern of racketeering activity and for the unlawful purpose of intentionally defrauding
Plaintiffs and the Class. Defendants intentionally made materially false representations to
Plaintiffs and the members of the Class that resulted in their contributions of money for
charitable purposes to their detriment.
58. Pursuant to and in furtherance of the fraudulent scheme, on multiple,
continuous occasions over the course of several years, Defendants used the United States
mails, the internet, radio, and made multiple interstate telephone calls to solicit Plaintiffs
and the other members of the Class, and to receive contributions of money from Plaintiffs
and the other members of the Class.
59. Defendants have therefore committed multiple instances of mail fraud
under 18 U.S.C. 1341 and wire fraud under 18 U.S.C. 1343, continuously over the
course of several years.
60. These acts, as described in detail in the factual allegations above,
constitute a pattern of racketeering activity pursuant to 18 U.S .C. 1961(5). Defendants,
through the above-described acts, directly and indirectly conducted and participated in
the conduct of the enterprise's affairs through the pattern ofracketeering activity, in
violation of 18 U.S.C. 1962(c). Defendants ' practices and commissions of mail fraud
are all related, as described in detail above, extend over a substantial period of time
38
spanning several years, and pose a threat of continued unlawful and criminal activity.
61. As a direct and proximate result of Defendants ' racketeering activities and
violations of 18 U .S.C. 1962(c), Plaintiffs and the members of the Class have been
injured in their business and property in the amounts of the monies they donated, and the
Defendants are liable to Plaintiffs and the members of the Class, jointly and severally, for
all actual damage caused in an amount to be proved at trial, trebled pursuant to 18 U.S.C.
l 964(c).
COUNT II
FRAUD
63. As described in detail in the factual allegations above, Defendants made
false representations to Plaintiffs and the members of the Class that contributions
solicited for charitable purposes shall be spent in a specific manner or for specified
purposes. Defendants intentionally denied Plaintiffs and the other Class members
information that is highly relevant to their decision to contribute money for charitable
purposes, in particular the material information that significant portions of each
contribution would not be spent by Defendants as specified by Plaintiffs and the other
Class members. If Defendants had fully disclosed to Plaintiffs and the Class that their
contributions would not be spent as they specified, Plaintiffs and the members of the
Class would not have made the contributions.
64. Defendants knew their representations were false when made.
65. Defendants intentionally made the false representations in order to induce
39
Plaintiffs and the members of the Class to contribute money, and Plaintiffs and the
members of the Class reasonably contributed money as a result.
66. Plaintiffs and the other Class members have as a result been injured in an
amount to be proved at trial.
67. Defendants' conduct was knowing, intentional, demonstrated a complete
lack of care, or was in reckless disregard for the rights of Plaintiff and the other Class
members.
68. Plaintiffs and the other Class members are therefore entitled to an award
of punitive damages.
COUNT III
VIOLA TIO NS OF THE ARKANSAS DECEPTIVE TRADE PRACTICES ACT
Ark. Code Ann. 4-88-101, et seq.
70. Plaintiffs have standing to pursue this claim under Ark. Code Ann. 4-88-
1 13(f).
71. As described in detail in the factual allegations above, Defendants made
false representations to Plaintiffs and the members of the Class that contributions
solicited for charitable purposes shall be spent in a specific manner or for specified
purposes, in direct violation of Ark. Code Ann. 4-88-107(a)(7).
72. Defendants ' false representations were materially misleading to Plaintiffs
and the Class in that they resulted in Plaintiffs and the Class contributing money that they
otherwise would not have contributed.
40
73. As a direct result of Defendants ' false representations, Plaintiffs and the
Class have been injured by the Defendants, jointly and severally, in an amount to be
proved at trial.
COUNT IV
UNJUST ENRICHMENT
75 . As described in detail in the factual allegations above, Defendants
intentionally made materially false representations to Plaintiffs and the members of the
Class that resulted in their contributions of money for charitable purposes to their
detriment.
76. Under these circumstances as described in detail above, Defendants have
received money from Plaintiffs and the members of the Class that Defendants, in equity
and good conscience, ought not retain.
77. As a result, Defendants are liable in restitution to Plaintiffs and the
members of the Class to disgorge and remit to Plaintiffs and the Class all monies
contributed, in an amount to be proved at trial.
REQUEST FOR RELIEF
WHEREFORE, Plaintiffs, individually and on behalf of members of the Class,
respectfully request that the Court enter judgment in their favor and against Defendants,
as follows :
A. Certification of the proposed Class, including appointment of Plaintiffs '
41
counsel as Class Counsel;
B. An order temporarily and permanently enjoining Defendants from continuing
the unlawful, deceptive, fraudulent, and unfair practices alleged in this
Complaint;
C. Costs, restitution, damages, including punitive damages, and disgorgement in
an amount to be determined at trial;
D. An order requiring Defendants to pay both pre- and post-judgment interest on
any amounts awarded;
E. An award of costs and attorneys' fees; and
F. Such other or further relief as may be appropriate.
DEMAND FOR JURY TRIAL
Plaintiffs hereby demand a jury trial.
42
DATED this ~th day of February, 2017. Respectfully submitted,
w~ofs'o~. f.=iif'~ ~.~

Arkansas Bar No. 77006
wbassett@bassettlawfi rm .com
James Graves
Arkansas Bar No. 95172
[email protected]
BASSETT LAW FIRM LLP
221 North College A venue
P.O. Box 3618
Fayetteville, Arkansas 72702
479.521.9996
479.521.9600 (fax)
Marc R. Stanley (admitted pro hac vice)

marcs tan [email protected]
Martin Woodward (admitted pro hac vice)
[email protected]
STANLEY LAW GROUP
6116 N. Central Expressway, Suite 1500
Dallas, Texas 75206
214.443.4300
214.443.0358 (fax)
Tom Mills (pro hac vice forthcoming)

[email protected]
MILLS AND WILLIAMS, LLP
5910 N. Central Expressway, Suite 980
DALLAS,TEXAS 75206
214.265.9265
214.361.3167 (FAX)
Counsel for Plaintiffs and the Class
43
Case 5:17-cv-05035-TLB Document 1-1 Filed 02/16/17 Page 1 of 10 PageID #: 44
EXHIBIT 1
Evangelical Council for Financial Accountability

440 West Jubal Early Drive, Suite 100 Winchester, VA 22601
Enhancing Trust September 2, 2015
Dr. K. P. Yohannan , President

Gospel for Asia
1800 Golden Trail Ct
Carrollton , TX 75010-4649
Dear Dr. Yohannan,
We have been in conversation with Gospel for Asia (GFA) representatives since May 6, 2015
regarding various allegations relating to ECFA Standards, including conducting an on-site visit on
June 3, meetings with David Carroll and you in our office on July 1 and at Dulles Airport on July 27,
and a meeting with David , Danny Yohannan , and Teresa Chupp in Winchester on August 12,
2015 , plus numerous communications by phone and email.
The following is a summary of the most significant GFA compliance issues we reviewed:
1. Use of field-generated funds to satisfy designated foreign contributions. During our

meeting on July 1, ECFA first learned that GFA and its field partners have engaged in a
multi-year practice whereby field partners at least partially satisfied the designations on
foreign contributions (primarily from U.S. donors, restricted for field use in India) by using
locally generated field income (contributions from donors in India , profits from an India-
based rubber plantation , hospitals, etc.).
GFA staff indicated that the purpose of this practice was to retain foreign contributions in
Indian Foreign Contribution (FC) accounts to earn a higher interest rate while expending
locally generated funds that would not earn the higher interest rate. At this point, it is
important to note that GFA disclaims that it exercises any control over field partners (see
#10 below) .
GFA staff also indicated that amounts in FC accounts would be used eventually for their
original designation, as well , with the ultimate result that the purpose of the foreign
contributions would be more than fulfilled.
To be clear, GFA solicited funds from donors, primarily gifts with donor restrictions, and
transferred the funds to field partners in India , depositing them in FC accounts. While
certain amounts were expended from the FC accounts in fulfillment of donor designations,
significant amounts were retained in FC accounts over a period of years (see #2 below).
ECFA staff observed to GFA that it is not a normative practice to hold donor-restricted gifts
and fulfill donor restrictions using other funds . Especially with respect to funds sent to
Dr. K. P. Yohannan
September 2, 2015
Page 2
international partners, it is extremely difficult for GFA to demonstrate that it has exercised
appropriate control of the funds . Further, ECFA observed that this practice may not comply
with ECFA Standard 7.2 because of the lack of clarity regarding the satisfaction of donor
restrictions on gifts solicited by and given to GFA.
Our review of the board minutes did not indicate the GFA board had approved , or even
been notified of, the practice of using field generated funds to satisfy restrictions on foreign
contributions.
Subsequent to ECFA learning of this practice on July 1, GFA represented to ECFA that
GFA's field partners have ceased the practice of satisfying the designation on foreign
contributions with field-generated funds .
2. Excessive cash balances held in partner field accounts. Allegations were made that
GFA had upwards of $150 million in partner field accounts , far more than necessary to
provide appropriate operating reserves. During our visit on June 3, ECFA was informed that
GFA field partner cash reserves were approximately $7 million. After ECFA requested
detailed documentation of cash balances held by foreign field offices , on June 29, we
discovered that GFA's field partners had $259,437 ,098 on hand at March 31 , 2014 and
approximately $186 million in June 2015.
ECFA staff questioned the appropriateness of the high levels of cash being held in partner
field accounts . We were told that GFA partners felt it was important to maintain the high
balances in case the Indian government decided to block funds being transferred into the
country.
The source of the balances was primarily from donor-restricted gifts to GFA, often raised in
response to gift solicitations that communicated urgent field needs (see #4 below). ECFA
staff expressed concern that the high reserves may not comply with ECFA Standards 4 and
7.1 . Subsequent to our conversation on this matter on July 27 , GFA provided ECFA with a
plan to reduce partner field account reserves to $72 Million , and then amended the plan on
August 27 to reduce reserves down to $11 Million . Aga in, GFA staff disclaimed that GFA
exercises any control over field partners (see #10 below).
In our meeting on July 1, ECFA staff asked you what the GFA board would think if they
knew of the high balances in partner field accounts . You indicated that neither the board
nor you were aware of the magnitude of the balances. You responded , 'They would be as
surprised as I am ." Subsequently, the GFA board was notified , during their July 13 board
meeting, of the balances held by field partners .
3. Delay in sending funds to the field. It was not until the meeting on August 12 that we
learned that $47,898 ,342 , or approximately 82% , of gifts received by GFA in 2014
designated for India were not sent to the field until the last two days of the calendar year.
To be clear, nearly $50 million of gifts were raised from January to December, with only
modest amounts sent to the field until the end of the year.
Dr. K. P. Yohannan
September 2, 2015
Page 3
ECFA staff expressed concern over failing to send gifts to the field on a timely basis , raising
compliance issues under ECFA Standards 4 , 7.1 , and 7.2 , particularly given the urgent
nature of many GFA gift solicitations . Subsequent to this discovery, GFA staff indicated that
field partners requested the delay of sending the funds to the field due to challenges in
transmitting funds into India . ECFA could not confirm if the delay in transferring the funds
was justified .
Based on ECFA's review of GFA's internal financial statements as of June 30 , 2015 , GFA
had a cash balance of $28 ,338 ,841 in funds designated for foreign field partners , or more
than the total of all funds received for the field in the first half of 2015. In other words , the
practice of sending funds to the field on a significantly delayed basis was not only followed
for 2014 but also during the first half of 2015.
GFA staff informed ECFA on August 12 that part of the cash balances held by GFA on
June 30 were transferred to field partners during the month of July. On August 21 , GFA
staff indicated there is now a plan to send funds to field partners on the 15th of each month.
When ECFA staff asked if the board was apprised of the delays in transferring funds to the
field , GFA staff indicated the board was informed of this fact because the board received
periodic financial statements. However, the internal financial statements erroneously
reflected field funds as a liability and as an expense immed iately upon receiving the funds.
Thus , it would have been very difficult for the board to learn of the delays in sending funds
to the field because the interim financial statements indicated the funds had been sent to
the field when they had not. Therefore , ECFA found no indication that the board had
approved , or even been clearly informed , of the questionable practice of delaying sending
funds to the field.
4. The level of urgency communicated in GFA donor appeals contrasted with reserves
held by foreign field partners and delays in sending funds to the field. In light of the
significant cash balances held by field partners and the delay in sending funds to the field ,
ECFA staff raised concerns about the appropriateness of communicating urgency in many
donor appeals. This includes appeals indicating "When we share with you about the
urgency to reach the untold , lost millions-and the opportunities to win them to Jesus-it is
not done to produce feelings of guilt or manipulate." One appeal we reviewed indicated
"One blanket, like the one Hetaksh received , will literally make the difference between life
and death for them and especially for their small children and elderly relatives. "
The delay between when a donor gives a gift and when the funds are actually made
available for designated purposes on the field is inconsistent with the level of urgency in
many appeals and the timeliness of using donor-restricted funds as required by ECFA
Standards 7.1 and 7.2. On August 12, GFA staff indicated that despite the delay in making
foreign contributions available to carry out programmatic work , at least some designated
funds were disbursed on a timely basis through the use of field-generated income.
Dr. K. P: Yohannan
September 2, 2015
Page 4
been notified , of GFA's practice of soliciting funds based on urgency with a corresponding
delay in disbursing funds to the field .
5. Lack of discretion and control over funds granted to foreign entities. During our
review on June 3, ECFA staff raised questions regarding GFA's oversight and control of
funds sent to foreign field partners . GFA's staff indicated that the foreign field partners are
completely independent organizations and therefore GFA did not exercise any direct
control over field partners . GFA staff also indicated that they did not have a foreign grant
process in place to oversee the use of funds .
Given legal requirements on tax-exempt entities to have appropriate discretion and control
over the use of funds sent to foreign entities , ECFA staff indicated that GFA's lack of a
grant process appears to violate ECFA Standard 4's requirement to follow applicable laws.
Subsequent to these conversations , on August 21 , GFA staff indicated a new foreign grant
process was developed with the assistance of its new audit firm and will be in effect as of
September 1, 2015.
been notified , of GFA's minimal oversight of funds provided to field partners .
6. GFA solicits funds for narrower purposes than the eventual expenditure of the funds.
During ECFA's review on August 12, GFA staff provided a document to demonstrate the
flow of funds from GFA to field partners. ECFA learned that donor-restricted donations are
appropriately tracked by particular revenue classifications . However, we also discovered ,
and it was confirmed by GFA staff, that the disbursement of the gifts are tracked in much
broader categories . For example , donations were received and tracked for 38 different
specific items including kerosene lanterns, bio sand filters , chickens, manual sewing
machines , blankets , bicycle rickshaws , and others , but related expenses were only tracked
as "community development. " In other words, donations were raised for 38 specific items,
with the donations pooled for expenditure purposes instead of expending them specifically
for the purposes raised .
ECFA did not find any evidence that donors to the 38 different giving categories had
awareness that their gifts were grouped and used in a broader category than the specific
categories in which the gifts were raised. ECFA's staff raised concerns regarding GFA's
compliance with ECFA Standard 4 , 7.1 , and 7.2 in raising funds for a particular purpose but
then failing to document the actual use of those funds by the particular donor-restricted
purpose.
Subsequent to this conversation , on August 16, GFA staff indicated that GFA field partners
will begin tracking expenditures by specific item accounts to provide adequate transparency
as to the use of designated funds .
Dr. K. P. Yohannan
September 2, 2015
Page 5
Our review of the board minutes did not indicate the GFA board had approved, or even
been notified , that gifts solicited for very specific purposes were not being expended with
the same specificity as the gifts were raised.
7. GFA's financial statements do not appropriately report transactions with foreign

partners. During our review on June 3, GFA staff indicated that funds transferred to GFA
India were actually transferred to a number of related entities instead of the single entity
reflected in the 2013 audited financial statements . Additionally, on August 24 we learned
that GFA received a $19,778 ,613 donation from GFA India , which was classified as a
related party elsewhere on the 2013 audited financial statements (also see #8 below) .
On August 27 , GFA staff confirmed that this donation was neither disclosed in the footnotes
of the 2013 financial statements as a related-party transaction nor to the GFA board of
directors. This inconsistency within the financial statements and lack of disclosure to the
GFA board of directors about a significant related-party transaction appears to violate
ECFA Standards 2, 3, and 6. On July 20, ECFA was informed that GFA engaged a new
audit firm and they are in the process of reviewing related-party transactions .
8. Use of funds restricted for the field for other purposes. On June 3, ECFA discussed
GFA's claim that 100 percent of field funds are sent and used in the field. GFA staff
confirmed that this was accurate .
On August 24, ECFA was informed that GFA India made a gift to GFA of $19 ,778 ,613 in
2013 to complete GFA's new office. On August 27 , GFA's staff confirmed that the funds
relating to this donation were originally received by GFA as gifts restricted for the field and
GFA transferred to field partners to fulfill donor restrictions .
Two important issues are raised :
A. Reallocating gifts donated for field purposes and using them to pay for headquarters
construction appears to be a violation of ECFA's Standards 7.2. GFA staff stated in
a recorded GFA staff meeting that you approached the field partner and explained
that GFA could borrow the funds in the U.S. , at less than desirable terms , for the
headquarters construction. However, a gift from the field partner, in lieu of GFA
borrowing the funds, would allow GFA to complete the new headquarters and
thereby save interest. Therefore , GFA would be able to send more money to the
field in future years .
ECFA believes that the potential savings resulting from the GFA India gift is an
inadequate basis to reallocate gifts donated for field purposes.
B. Reallocating gifts donated for field purposes contradicts GFA's claim that 100
percent of funds are sent to the field. In fact , a significant amount of donations
restricted for the field made a circuitous trip back to GFA and were used for the
headquarters construction , as though they had never gone to the field. This appears
to be a violation of Standard 7 .1.
Dr. K. P. Yohannan
September 2, 2015
Page 6
In a GFA staff meeting , GFA indicated the field partner took out a loan to cover the use
of the $19,778 ,613 gift and GFA staff confirmed on August 27 that India-generated
income was used to repay the loan .
been notified , of the $19,778 ,613 reallocation of donor-restricted gifts.
9. GFA's financial statements presentation of restricted funds. On August 12, it was

noted that GFA reported accrued field support on its 2013 audited financial statements as a
liabil ity instead of classifying those funds as temporarily restricted net assets. This appears
to be a departure from Generally Accepted Accounting Principals (GAAP) as required by
ECFA Standard 3. GFA staff has confirmed that this matter was also highlighted by GFA's
new audit firm as a departure from GAAP and will be corrected on the 2014 aud ited
financial statements .
10. GFA's control with respect to field partners. At several points in our review, GFA staff
has disclaimed any control over field partners , including Believer's Church in India, which
oversees all other field partners . Whether GFA has control or does not have control over its
field partners has a significant relationship to a number of issues , including disclosures of
related-party transactions in the audited financial statements , oversight of the use of
resources of field partners , board approval of related-party transactions , and truthfulness in
communications. Additionally, this control issue appears to relate to GFA's compliance with
ECFA Standards 3, 4 , 6, and 7.1.
On August 21 , GFA's staff stated that your responsibilities and powers as the Metropolitan
Bishop of Believer's Church , as included in the Believer's Church Constitution adopted
February 6, 2003 , include the following :
" 1. The Metropolitan Bishop is the spiritual head and chief shepherd of the
Believer's Church , under the Lordship of Jesus Christ, THE HEAD of the
church ."
"4. He provides directions to the Bishops , pastors and all other church workers on
all matters and in regard to the spiritual life and mission of the Church ."
"5. The Metropolitan is responsible to give general and pastoral oversight of all
members, Pastors, Priests and Church works and the Spiritual activities of that
Church ."
"10. He appoints Bishops according the Constitution. "
"12. He functions as the president of the Synod , the Conference of Bishops ,

General Assembly , institutions, and every other official body of the Church as
may be established or constituted from time to time .. .. "
Dr. K. P. Yohannan
September 2, 2015
Page 7
Therefore , it appears that GFA staff has significant influence on the operations and
decisions of GFA field partners. This influence has been evidenced in the announcement of
vast revisions in maintaining or spending down cash balances held by field partners , the
change in tracking expenditures for consistency with how funds were solicited , and ceasing
the use of local funds to partially cover donor restrictions.
Based on this level of oversight and control as well observed during our review, ECFA staff
questions whether GFA has a sound basis to disclaim any control over the activities of field
partners .
11. Failure to report funds hand-carried by trip participants. ECFA received concerns
regarding GFA's lack of disclosure with the U.S. Department of Homeland Security
regarding a total of $287,500 of cash sent with trip participants that exceeded federal
mandatory reporting during the years 2013, 2014 , and 2015. On June 3, ECFA reviewed
this issue regarding compliance with ECFA Standard 4. When ECFA staff queried GFA
concerning the reason that excessive cash was carried out of the U.S ., GFA staff said the
practice was used to avoid reporting the incoming cash in India .
ECFA observes that GFA has been transferring approximately $50 million from the U.S. to
India per year. Thus , carrying in a few hundreds of thousands of dollars in cash to avoid
reporting in India does not seem to be a sound basis for the practice .
While ECFA cannot conclusively determine if there was a sound basis to carry cash into
India, we are clear that there is no justification to disobey U.S . law with respect to reporting
cash carried out of the U.S.
On July 20 , GFA staff reported the failure to properly disclose cash carried into India during
the years 2013 , 2014 , and 2015 to the Department of Homeland Security. On July 27 and
in subsequent meetings, GFA staff indicated that GFA has not received and does not
anticipate any further follow-up from the Department of Homeland Security on this matter.
12. Failure of the GFA board to exercise adequate governance oversight. During ECFA's
review, there were several significant practices that prompted us to inquire whether the
GFA board was awa re of such practices. As observed in items #1 , 2, 3, 4, 5, 6, and 8
above , GFA board minutes do not indicate board oversight of significant governance
matters.
On July 27 , you informed ECFA staff that board meetings usually last two to three hours . It
is difficult to reconcile these relatively brief board meetings with the board engagement
necessary to provide independent oversight of a ministry with the complexity and
magnitude of GFA.
These matters raise serious questions regarding GFA's compliance with ECFA Standards
2, 3, and 6, requiring the board to provide independent oversight and governance of the
ministry, including the approval of any related-party transactions .
Dr. K. P. Yohannan
September 2, 2015
Page 8
13. Source of funds relating to for-profit field operations. ECFA received concerns alleging
inappropriate investment of foreign contributions in India-based for-profit ventures. ECFA
reviewed this in regard to GFA's compliance with ECFA Standards 4, 7.1 , and 7.2. On June
3, GFA staff indicated that any funds invested in for-profit ventures have been fully sourced
from field-generated income and not from foreign contributions.
14. Child sponsorship fundraising practices differ between GFA and GFA India . ECFA
received concerns regarding differences in fundraising practices for child sponsorship
between GFA and GFA India. On June 3 and July 1, ECFA reviewed these concerns in
relation to ECFA Standard 7.1. On July 27 , GFA staff indicated that there was confusion
caused by the fact that while GFA raises funds in a one-to-one ratio in the U.S., GFA India
raises sponsorships by securing three sponsors per child , each sponsor covering a third of
the costs.
15. Alleged missing funds according to Indian FC6 forms. ECFA received allegations that a
significant amount of funds were missing based on attempts to reconcile GFA's audited
financial statements and field partner's Indian FC6 forms. ECFA reviewed this matter to
determine compliance with ECFA Standard 4. On July 20 , GFA staff provided ECFA with a
reconciliation of these amounts , which reflected a transfer of $29,300 ,000 to a GFA India
account in Hong Kong . GFA staff reported that this transfer was not required to be reported
on Indian FC6 forms and that this amount along with fiscal year timing differences led to the
allegations of significant missing funds.
16. Claims of inappropriate use of funds under an Indian tax assessment. ECFA received
concerns that an Indian Tax Court case indicates that GFA India misused funds for
purposes other than what they were intended. ECFA reviewed this matter for compliance
with ECFA Standard 4. On July 27 , GFA's staff indicated that this matter was a false
charge that was later remanded and that GFA India was absolved of any wrongdoing in this
matter. GFA's staff was not able to provide any documentation other than reports from field
partners on this matter.
17. GFA's 2015 renewal does not include audited financial statements for the year ended
December 31, 2014, as required under Standard 3. ECFA received a request to extend
the due date of the audited financial statements for the year ended December 31, 2014 due
to engagement of your new audit firm. Given the nature of the timing and the extenuating
circumstances , ECFA staff granted an extension to December 31 , 2015 to provide the
audit , provided that quarterly financial statements are provided to ECFA within 45 days of
each quarter end. To date, GFA's staff has provided all requisite quarterly financial reports.
Finally, we feel compelled to observe our concern , in general , about the following in addition to the
above ECFA compliance-related issues:
Certain information provided to ECFA by GFA that was crucial to our review was , at least
initially, inaccurate.
Dr. K. P. Yohannan
September 2, 2015
Page 9
Our review process has covered nearly four months. Certain pertinent information about
the compliance issues was not revealed to ECFA by GFA until late in the review process.
We have learned significant information from sources unrelated to GFA that we should
have learned directly from GFA.
If you desire to provide a formal response , we respectfully request that response by September 15,
2015. All references in this letter to GFA refer to GFA U.S. unless otherwise identified .
On October 2, 2015 , we anticipate the ECFA board of directors will receive and discuss a report
from the ECFA staff resulting from the ECFA compliance review of GFA. The board will determine
whether any action and , if so, what action , is appropriate regarding GFA's membership with ECFA.
As with previous letters sent to GFA, this letter confirms that a review of GFA's compliance with
ECFA Standards is ongoing. Enclosed is a copy of the ECFA Publication of Membership Status
Policy affirmed by members via the ECFA Bylaws on each renewal cycle . ECFA's compliance
review is focused on ECFA Standards 2, 3, 4, 6, 7.1 , and 7.2. A copy of applicable ECFA
Standards and the related Commentaries is enclosed with this letter.
Should there be any intervening issues or concerns raised , we request that GFA proactively
provide responses on these concerns .
Respectfully,
Executive Vice President
CC: Mr. David Carroll , COO and Mr. Robert Felder, Board Secretary
Enclosures: ECFA Publication of Membership Status Policy

ECFA Standards and Commentaries
EXHIBIT 2
Keep Christ at the <=enter ofYour Family's
Dear Friend, Christmas and ilansform lives!
"I wanted to teach my children that Christmas is about giving, not
just receiving. We sat down and looked at all our options, and we
The gifts found in this cata log wanted to make sure that in our giving, the Good News of Jesus
represent much of the min istry of would be shared. My children, 10, 7 and 5, began doing extra jobs
Gospe l for Asia -everyt hi ng from and looking for ways to earn money to reach the goa l of donating
chickens to the needy. They were so excited today to donate the
send ing nat ional missionaries into
money they earned for chickens and a goat. We prayed over all the
unreached villages to giving ch ickens money donated and for each recipient of our gifts. We pray that
to needy families. Because recip ie nts they would not only be blessed but that we will meet them when
of gifts hear abou t Jesus and then we see Jesus!" -Jennifer T. , Waxahachie , TX
see th ese expressions of His kindness - ------ + -------

through His people, the gi ft s glorify
Ch rist. P aavan, Dalaja and their three children live in a remote village,
surrounded by hi ll s and jungles. Like most of the village, they
worshiped goddesses and nature. Paavan works as a manual laborer,
What a privilege that our Christmas can be that meaningfu l! and the family struggled financially. Then they received a goat through
Gospel for Asia's Christmas Gift Catalog. The family was so moved
I h ope you sen se how much our God has loved us. May our lives by the love and compassion they received that they began to attend
sing His praise. the local church , which is led by a Gospel for Asia-supported pastor.
In church , they heard what Jesus did for them and wanted to know
more. Since then , both Paavan and Dalaja have chosen to place their
In Him,
trust in Christ and are now an active part of the local church. In the
meantime, their goat has given birth to four more goats, and they've
given one of the goats to their church as tithe!
K.P. Yohannan
Founder & International Director of Gospel for Asia
100% of all donations preferenced for use on

the mission field is sent to the mission field .
Nothing is taken out for administrative expenses.
G oats provide plenty of milk

for an entire family to drink
and sell. The nutritious milk is rich
Eggs, Milk and Multiplication in calcium and other nutrients,
keeping families that can 't always
afford medical care healthy and
happy. Plus, the goats are pretty
T?or the people of Asia, adorable.
L' the gift of chickens
provides a chance to earn
a steady living . Families
sell the eggs or hatch the
eggs and sell the chicks.
The resulting income
helps the fami ly get on
their feet financially. The
-1504 ;
fami ly can also increase
their revenue by keeping Lamb ( '
and raising their chicks. $65 -1505
(
Their two chickens can
become four and then
eight. Before you
know it, they'll
have an entire
flock on their
hands!
A sheep's rich milk is

an excellent source
of calcium and makes
delicious cheese . Of
course, if the recipient
family receives two
lambs, those sheep
will reproduce ,
providing even
more milk and
meat for a
needy family.
A Jesus Well gives fresh water to

an entire village, improving health
Clean Water Changes Their Lives
and hygiene and even saving lives.
The well won 't dry up even during "I am so happy to know thirsty people will get water and
the hottest parts of the year, and also be ministered to." - Rosario 0 ., Woodbridge, NJ
the local congregation takes care of
maintenance. It shows people that
Christ loves them , and it shows concrete
Dalits, who are often banned from
other water sources, that He
A Bi oSand water filter is
a tall , cement box that
holds layers of gravel and
values them . The verse on the
sand. The sand contains
plaque next to the well shares
microorganisms that eat
about the Living Water, and
contaminants. For a famil y
many ask the pastor or
that can only access polluted
believers about it. line sand
water sources, a BioSand
water filter purifies the dirty
water so it's clean enough coarse sand
for drinking , cooking and gravel
washing . The clean water will
improve the fam ily 's health
and hygiene and will give them
peace of mind-all of which
are expressions of Christ 's
care for th em .

BioSand (
Water Filter ('

$30 - 1003
;
' --+--"I am thankful to [the people] and

also to the God who has given
this water filter. And through this,
now my family and I are rescued
from diseases." -Sachika
------!-----
magine the joy of a poor

Plow a Field, Haul a Cart, I husband and wife who are
finally able to provide nutritious
Give Some Milk, Make Some Fuel milk for their children, all because
someone donated a cow. The
family can also sell the milk-or
n some parts of South Asia, camels are used butter, cheese and yogurt that can
I for everything from plowing to transportation to
hauling goods. Camels can carry heavy loads across
be made from it-in the market.
When the cow produces calves,
soft desert sand . They provide milk, and camel wool they increase the size of the family's
can even be woven into cloth. herd or can be sold to provide
income for other household needs.
(
(
Camel
$345 '
(
-1506 (
- 1508
Water Buffalo (
$460 . -1507 (
~
- -- - + - - - -
"I am very much grateful to
those who do not know me,
those who have not seen
me, ye t they loved me and
understood our financial
difficulties and gave money
to buy this cow." -Madhul
'llTater buffalo are

\'\' powerful animals
that are often used to
plow fields . Their dung
is also common ly used
as fuel and fertilizer.
Receiving a water
buffalo can even greatly
improve a family's
financial situation when
they sell the liters of milk
the an imal produces.
Why Choose One?

Bless Multiple Families!
~ e Barnyard Bundle includes three pairs of
.1_ chickens, a pair of goats, a pair of pigs, one
lamb and one cow. (Partridge in a pear tree not
included!}
"I donate with Gospel for Asia
because I know I can trust
them to make sure my donation
gets to the people in need."
-Samantha H., Orange, TX
(
(
Barnyard (
Bundle t
$678 (
-1550
(
-----+-----
"I'm really happy after
receiving this goat. ... This will
help my family a lot. " -Geshna
-----!-----
. '
Spread Christmas Cheer A Gift to Hrmdreds ofVillages

to Those Waiting to Hear A heavy-duty vehicle gets to remote, hard-to-reach villages
.rl...quickly, while it would take a missionary on foot much longer.
ant to reach more villages with
W the Good News? A bicyc le will
save a national missionary precious
When the mobile team arrives in a village , they 'll join the local Gospel
for Asia-supported pastor. Throughout their time in the area, the team
and the pastor will drive to each of the surrounding villages to tell
time so even more people wi ll get to them about Jesus' love and show them a film on His life. The vehicle
hear about Jesus. also takes the heavy load of the equipment off the missionaries, who
-----i----- would otherwise be carrying it all themselves. Furthermore, the team
of national missionaries and the vehicle give the pastor c redibility,
"Because of the bicycle, I was which encourages people to li sten to his message. Through the gift
able to go to far, distant villages
of a heavy-duty vehicle, many people will find freedom in Christ.
and tea estates and do ministry. "
-Pastor Dh iraj
-----+-----
-1010
Motorcycle ;
$1,200 -1012 (
r
)
U adios not only
.fihelp people
hear about Jesus,
but they also play
radio programs that
help listeners grow in
Him. In some cases ,
villagers gather around
a radio to listen to
the messages, and a
church is born!
-----+-----
"From the day when we started
hearing the radio, we got peace
in our lives, and we came to know
about Lord Jesus Christ." -Hansa
-----+-----
Go Tell It on the Mountain!

A n LCD projector kit enables a film team to show Man of Mercy, a South - ". (l
.1"1Asian film about the life of Jesus, to crowd after crowd of people in South
Asia. Countless people have found freedom in Christ after watching this film .
11 $4 0 - 1523 (
To offer more people the same opportunity, give an LCD projector kit.
Radio Broadcasts ~
ow do you show a movie if you're in a vil lage that doesn 't have ~ $45 for 15 minutes . (
H electricity? You bring a generator! This important gift al lows film teams $180 for 1 hour _2200 <
to share the love of Jesus through a movie.
A Gospel tract gives som eone the (

1
.1"1.opportunity to read the full message (
of what God did for them-over and over Generator
(
again. Oftentimes, that Gospel tract will be $1,800
read aloud to others who are illiterate or -1210 I
passed on to someone else who will read it
and pass it on to yet another person .
(
( G ospel for Asia Radio programs
share Christ's love and disciple
people in more than 100 of South
Asia's most common langu ages.
Each year, GFA Radio receives
about 2 million correspondences
from people who have listened
to the broad casts and want
to know more about Christ.
- ~:11'- ' Purchasing radio airtime
Gospel Tracts / will give many people,
200 tracts - $1 , even those in
1,000 tracts - $5 , ; unreached regions ,
the chance to
10,000 tracts - $50 1 . (
know Jesus .
.1 million tracts -.$5,000 '
-1100 i
"lX1hen you give a
A Livelihood and the Love of Christ \'\' sewing machine,
you change the
recipient's life. The
person who receives
A simple paddy-threshing your gift will be able
..1"1rnachine removes rice to supplement their
grains from the stalks. The family's income,
machine will help a farmer helping provide for
provide for his family. their basic necessities
and giving them a
lift out of the cycle
of poverty. The
( recipient of your
Paddy- ( sewing machine, like
Threshing I the recipients of all of
Machine ( these gifts , will get to
I hear the Good News
$85 that Jesus loves them
-1 533 I
and died for them .
A tool kit includes an ax, shovel,

.1"1.saw, plow, sickle and crowbar.
Having the right tools to plow, plant
Tool Kit
( and harvest increases a farmer's
$80 I productivity, giving him more to
- 1520 ( Motorized - $115
sell and therefore more income to

( provide food, clothing , shelter and -1522
a better life for his family. Manual-$85

.:1521
n some regions of South Asia, entire
I families make their living weaving cloth
and sewing it into garments, handbags,
hats and household items. With a sturdy
weaving loom, they can produce these
items faster, increase their profits and
provide for their family's needs.
Rescue People from an Eternity Give Hope and a Future to a Child

Apart from Christ Who Has Nothing
M issionaries are the ones

who survey villages to find
people in greatest need of a
D alit ("Untouchable") and
low-caste chi ldren are
told they are worthless to their
Christmas gift. They are the ones society. You can tell them Jesus
who distribute the gifts, who tell loves them. Gospel for Asia's
the recipients Jesus loves them Bridge of Hope centers give
and pray for them . They minister destitute children the opportunity
in multiple villages each week to learn how to read and write.
and live on only $7-$12 per day. They're taught academics and
They are working among some given a meal each day as well
of the most unreached peop le as much-needed medical care.
groups in the world , and they lay Above all, they learn the Creator
down their lives and sacrifice all of the universe loves them
so others can be helped. Give a deeply. You can give another
Christmas gift to Christ-and the child the same opportunity for
world-by sponsoring a national little more than $1 per day.
----+----
"People used to hit us
and scold us . ... {The
staff] accepted us. They
hugged us, they loved
us and they taught us."
-Prema and Neha
----+----
Send a Child
to Bridge of
Hope
$35monthly
Sp~msora
National
Missionary
$30monthly
Establish Believers in Their Faith

and Help More Come to Know Jesus
-r:;'or South Asian believers, a church is much more
..I:' than just a building .
A church building:
Allows people to gather for services despite
beating sun or monsoon rain.
Makes weekly prayer meetings and Women 's

Fellowship meetings possible when, as is
sometimes the case , they weren't possible
before.
Gives credibi lity to the believers and their God ,

which means vi ll agers are less likely to persecute
the church and more likely to listen to their
message.
Brings many more opportunities for ministry,

resulting in more people choosing to trust in the
grace of God.
-------------+-------------
"Since we built a permanent church building ... the opponents are not
creating problems anymore. They are coming to Sunday worship services."
- Pastor Haamid
-
- - - - - - - - - - - - - + -- -...,_._____ ____
~~ '/
~ e largest church
Church
..l_ buildings Gospel for Building (
Asia constructs can hold $10,000- $40,000 )
500 people. - 1Sso , (
- ;
J
Reading, Writing and Rhythmetic Ilris Christmas, Defend the

ow can you protect women , help keep
Fatherless and Plead for the Widow
H them and their children healthy, and give
them the opportunity to know Jesus more? A widow in South Asian society is viewed as a curse. She is often blamed
Through Gospel for Asia's Women's Literacy ~or her husband 's death and ostracized from family and society. Like
Fund. When women learn to read , they can widows, abandoned children are left to provide for their own livelihoods.
avoid harmful labor contracts , understand These children weave in and out of busy city traffic , begging for spare
warning labels and avoid being cheated change or searching for food in the garbage dump. The sidewalk is their
at the marketplace. But more than that, bed. These precious women and children are loved by God, but they need
through the class, women get to hear to hear it. The Widows and Abandoned Children Fund provides Gospel
about Christ's love for them. After for Asia missionaries with the means to help. It gives widows and children
they graduate, they're also able the opportunity to find new life and hear about the God who loves them so
to read God 's Word and grow much that He gave His only Son.
in their re lationship with Him .
So far, the literacy book and
literacy classes are available in "As a widow myself, I kn ow of the (
about 16 languages, and more struggles involved in providing for (
translations are in progress.
Today, you can help more
those I love. May my 'mite' help in a
small way to meet the needs of other
Abandoned t
women in Asia learn how to widows." -Susan S., Tupelo, MS Children Fund <
read and write, and in so doing , $75 (
- 4030
they'll find value in Christ.
~ Women's
J Literacy
Fund
$25
- 3321
) A t Vacation Bible
.1'1school, c hildren si ng ,
dance and learn about
Jesus! Purchase materials
that will allow kids to
hearaboutJesusforthe
very first time! Many will
go home and tell their
families what they learned.
~
)
Vacation (
~
Bible School \
$30
-2016
(
any rickshaw drivers

M can't afford to buy
their own rickshaws-they
must rent t hem and spend
a chunk of t heir earnings
doing so. With a rickshaw
of their own, they won't
have to spend valuable
ti me traveling to pick up
- 1528 ' their rental, and they get
to take home more of their
hard-earned money.
Give a Man a Fish and Feed Him

for a Day. Give Him a Net and
G ospel for Asia offers courses

in practical fields such as
fishing , welding and tailoring (
to both men and women . The Vocational (
courses help people get a better
job than they could get before,
Training I
and they can provide a better life
for their families . In addition, the \ Class
$30
(
(
C arts piled high with fruit , vegetables, clothing or
handcrafted items are a frequent sight in South
Asian cities . Working as a street vendor is a common
classes are taught in conjunction -3150 (
way to make a living . Your purchase of a large pull cart
with the local church , so trainees w ill enable a poor man or woman 's business to flourish .
also hear about the love of Jesus.
Help Them Know The Weather Outside Is Frightful,

and Worship the but This Blanket Is So Delightful
Savior elp families survive harsh winters with a
H cozy, warm blanket.
One Bible - $3
Eight New
Testaments - $4
-11 02
J One blanket - $12

M any believers in Asia are first-
generation believers who grew up
knowing nothing of God's ways, and they're
Two blankets - $,2 4
Five blankets - $60
hungry for His Word . Gi ve believers in Asia -1524
~~ <(
their own Bibles or New Testaments , and i
help them grow in their knowledge of God
and walk more closely with Him.
Musical (
Instruments \
') A winter clothing packet will keep a national
$27 ( .l""hissionary protected from the cold so he or she
-1410 can continue sharing God's love even in the winter,
ost Asian churches or it will show Christ 's love in a very practical way to
M don't have organs
or guitars or fan cy sound
someone who needs to be warmly clothed .
systems. Purchase a Winter clothing packets often include:

drum and tambourine
A blanket
for a c hurch and help
A jacket
believers make a joyful
A sweater
noise unto the Lord.
Depending on the region, a packet may also
include socks, gloves and other garments.
(
Winter (
Clothing I
~ Packet I
$40 t
-1401
A gift that keeps on giving and

ver their
ghing m1d giving <u1d ghing c.u1d
O lifespan , this
ojyiwr and ...., /"""< an<
oh in<r
pair of pigs will
:--.. ~
probably produce
several dozen
pig lets, each of
which can be
sold or raised
to produce
more pigs!
~ ey're furry. They're

_1_ cute. And they can
change someone's life.
A pair of rabbits will
quickly multiply,
providing a steady
diet of lean meat
and plenty of
bunnies to sell.
\ Rabbits
~ One pair - $11
Two pairs - $22 ,
Five pairs ~ $55
"T"'iese tricycles are operated
Let's Get Practical .1_ with the arms rather than
the legs, so those who can't
use their legs can sti ll get
where they need to go.
(
Adult t
(
Tricycle (
$100 (
~ Mosquito Net -1532
.J One net - $10 (

I
Two nets - $20 ,
Five nets - $50
-1531
alaria is transmitted through the bite of an infected mosquito. Offer

M people in Asia protection and a restful night's sleep, free from the sting
of infected mosquitoes. And because many families in Asia sleep in the same
bed , it 's likely that each net you give will provide protection for a whole family. T anterns
~re given
to families in
I
M illions of fami lies in South Asia have no choice but to go to the
bathroom out in the open. To avoid being seen , many women will relieve
themselves only before dawn or after dusk, but they risk assault as they go
regions that
have no electric ' Lantern (
power and to $25 I
out into an open field in the dark. Continually returning to communal waste
churches so
grounds also puts the family at risk of disease. You can help a family, and
especially vulnerab le women and girls, by giving them a private outdoor toilet.
be lievers can
-1001 1
I
hold nighttime 'I
activities.
any families
M can 't afford good
roofs for their homes.
Outdoor Purchase a lightweight
Toilet yet sturdy tin roof
for a fami ly in need .
$160
The roofs provide
- ,1537
reliable shelter during
- monsoon season.
+:: > The Gift Shop c:+ Stocking Stuffers

Dance Not for Time - $11
(continue d)
Hold in your hands a small book of K.P. Yohannan's poems that give perspectives
Know Christ More Deeply on love, friendship, forgiveness and many other joys and sorrows we come
across on this journey.
Broken for a Purpose - $11 Hardcover. - 810H
In thi s book written by Gisela Yohannan , find counsel and encouragement to

keep trusting the Lord as He leads you through "valleys of the shadow of death"
to victory.
Enter Their World
Softcover. - NBFP
Revolution in World Missions - $5.50
Touching Godliness - $11 Let the Lord catapult you into a life more dedicated to seeing His kingdom
come- in your own heart and around the globe.
Find the path of surrender that Jesus walked , and enter into a depth of godliness
and a closeness to God you may not have thought possible. Softcover. - B1
Softcover. - 8 7
No Longer a Slumdog - $5.50
Let Me Walk With You - $11 Journey through the slums and villages of South Asia and into the lives of the
In this volume of letters, originally addressed to women serving on the mission children living there.
field , Gisela Yohannan shares lessons from her own life and insights from God's 232 pages. Softcover. - 89
Word that wi ll fill your heart with faith and strength .
Softcover. - NLMW Veil of Tears DVD - $8
Walk into the plight of women in India and see how Christ is transforming their
lives.
Stocking Siuffers - DVDVOTS
Little Things That Make a Big Difference - $10 World Prayer Map - $3.50
A charming collection of quips-some delightful, some amusing and all
Engage yourself in prayer for the world .
insightful-that seems to belong on a coffee table or in a guest bathroom.
11 x18 inches. - MAPM
Hardcover. -811 H
Even Donkeys Speak - $8

Inspire your chi ldren, grandchildren or even your own heart with this collection of
stories taken straight from the mission fields of South Asia.
Softcover. - NEVD
A Life of Balance - $3.50

Gain scriptural in sights on the balance between things like faith and common
sense, submission and individual choice, and our sacrifice and God 's grace.
What does the mission ~~ -.. ;

Take Five Minutes to Change a Life
field need the most? Field
)
( Man.;"L:ves
;
e are often asked what t he mission fie ld
Ministries )
W needs the most. You can give our brot hers
$ _ __
( Visit gfa.org/gift to give your gifts.
and sisters on the mission field the flex ibi lit y
to use your gift for needs that they don't have
-4900
/ Fill out the order form on page 18,
enough f und s for by donating toward "Field
indicate your method of payment and
Ministries." You' ll meet high-priority needs, and
many will be blessed! \ drop the form in the mail.
--------------+------------- Call us at 1- 800-WIN-ASIA (946-2742).
"I am so happy for God providing me these two piglets . ... These two The best time to call is Monday through
good-breed piglets [are] going to be a great help for my family." -Laghuvi
Friday from 9 a.m. to 5 p.m . CST.
-------------+------------
Can't decide which cute little ~ o+

animals to give someone? Know someone who wouldn't want
'l'I/hYchoose? Bundle up a pair of rabbits , a pair of chickens, a lamb and a "just another gift"?
\'\' pair of pigs-and share Christmas with multiple fam ilies in South Asia .
Why not make that person's Christmas present a
gift th at will transform the life of a family in Asia?
( Give a donation as usual, and th en order a free
Junior I Ch ristmas card on the order form or download a
Barnyard ( card from gfa.org/gift/cards. The card shares that
( a fam ily in Asia will never be th e same because of
Bundle
~ $152
( this Christmas gift.
-1554 I
Order cards by December 9 to ensure that
your cards arrive in time for Christmas.

Adult Gitt Card Child Gift Card
"It is a great
blessing to me
every time I
make a donation,
knowing someone
else in great need
will be blessed."
-Craig L. ,
Loranger, LA
<~
- -~
VI E
<~ ~Ol
~ g $: ~
0U- :;;
~
(/)l[)
<1l l'-
Ex
ol-
_J E J: .
UJ g I- c
0- ~ ...; 5
.))z
VI rJJ C..
O.gE ,.- = <D (/)
\.9 ~ ;: $:
To give a gift to
"This .was our C1 a family in Asia,
scan this with
your smartphone.
preseht to Jesus this year."
-Michael G.,F.ult, MN
*.!~
EXHIBIT 3
suggesuons r
Like Comment ...,.
oe -s 2
EXHIBIT4
YOUR GIFT STATEMENT

Your Gift Summary Dec em her 31, 2012
Received ince January 02. 2012

pringdale AR 72762- Amount Received $8,922.00
Your Account 16812323
131
Gills received after December 3 lsl will be reOec1ed on your nexl s1a1emem
Dear Garland and Ph ylli ,
tarting out a new year is always exciting. Tt's a time to thank God for the ways He bles ed
us la t year and LO anticipate all the amazing thing He ~ ill do in the year ahead .
2012 Tax Deductible Total
$10~922.00
O ne thing we are d1ankful for is your partnership to help reach those who so desperately
need to hear of Jesu ' love. Through your praye r and generosity, many people in _A ia \\iU
have the oppornmity for a new yea r fu ]J of hope. 2 Minute to Make 2 X the
lrnpact
Yours for the unre:tched Find out if our em ployer
~
... ill match gift to GFA!
-Talk to your HR
K .P. Yoh;1nmn Department
Fowider & President -Go to gfa.org/match
-Call u at 1-800-946-2742
)GO.)rEL fuR _IA

- r ir t 11 ,.... l 11
..A. KEEP this portion for rax purpo cs I 800-WI N -ASIA (1-800-946-2742) M-F, 9 a.m.-5 p.m. Cenrral 1800 Golden Trail Cour[ Carrollcon. TX 750 IO
..... RETURN chis portion wirh your nexr gift www.gfo.org Make checks payable to Gospel far Asia. For credit card or bank debit, see hack .
Commitments as of December 31, 2012 Your Next Gift

Commitm ent Code A m ou nt Gift Preference Amount Enclosed
Ratan Swargiary 1519 11 $3Q l mo Pledged Amount- S485.00 $_ _ _ __
I" Bridge of Hope Chi ldren ummary $455 /mo $_ _ __
Where Most !ceded (7000)
2 Bridge of Hope Ch ildren Summary $840 /yr
C urrent Mo nth Total S485.00 13i yc le ( JOJ O)
Other (P lease Specify)
Total Gift E ncl osed
Garland and Phylli Murphy: 1681 2323
Please use the space ,1bove for :l Prayer Request or 0 Address Change
i . LAt~~~~nnnnn~nnnn4nnnnnnnn455nnn~5nn ooo ooooooooooooos

Account Activity January 02, 2012 - December 31, 2012 2012 Tax-Deductible Gifts
Da te Code Desc riptio n A mount Mo nth A mou nt G ive n

ummary 4000 10 National Miss ionary gifts 390.00 Januar) 336.00
Summary 1040 105579 156 Bridge of I lope gifts ~ 5.677.00 Feb ruary $852.00
Summary 1003 2 Bio and Wate r Fi lter g ifts $ 120.00 larch $888.00
Summary 1102 4 GFA Bible Society gift 620.00 April
ummary 4030 4 Widows and Abandoned Child ren $605 00 May 499.00
gifts
02/09/20 12 6 185 taff - Matt & Jenna Dickson $200.00 June $240.00
02109 0 12 1523 Batter Powered Rad ios $ 50.00 July $2,997.00
02109/20 12 2200 GFA Radio $ 50.00 August 559.00
07/04120 12 2710 Jesu We lls $ 1.000.00 September 549.00
09/21 /20 12 332 1 Wo men's L iteracy Progra m 50.00 October 499 .00
ll./29 0 12 1522 Moton zed ewmg Machines 85.00 ove mber 499.00
12/29/20 12 100 1 Kerosene Lanterns 75 .00 December $~ ,004.00
Yea r-to-Date T otal $ 10.922 .00
All concributions to Gospel for Asia arc income rax deductible

ro th~ c:xr.C!m allow~d by law, and arc made with the
undema ndi ng tha1 GFA has complete discretion and control
over the use of all donared funds. However, wc arc cornm iucd
to apply you r gifcs according 10 your preferences.
Other than rcAecred on rhis sraccmcm. no goods or services. in

part or in whole, were provided in exchange for these gifts.
1b e value of non-casb donations re nor included in this
state-mcnr.
Total Received $8,922.00
/ ~....
A indi ates an adjustmcnc from an earlier gift As a charter member of m e Evangelical Council fo r Financial Acco untability (ECFA), GFA ,: -~-~
, \ O.. ~ ,
N indicates rhe gi fr is OT cax-deducrible
P indicates the gift was paid by someone else
maintai rn the highest standards of financial integrity and C hristian ethics, and is governed
by a responsible board of d irectors. Our books are audi1ed an nual.ly by an independent \,0
accounting firm, and copies our 6nandal statements are available upon request. O ne h.u ndrcd pcra11-1 o( aJJ
<'OIU.ri!tutioDI giWHI for UK on
the 1n.Usioa Geld an .M:D t to the
Usi ng the electronic fun d tran fer payment opcion below will help reduce overhead expenses rclaced to processing gifcs. mito.-ficld.
Monthly or One-Time Gift from Credit/Debit Card Monthly Gift from Checking Account
W'e accept Visa, Mastercard, AmericanExpress and Discover Be mre to include a VOIDED BLANK CHECK (U.S. banks only)
I authorize Gospel for Asia co withd raw fro m my checking accounc

1 authorize Gospel for Asia co charge my credic card for the amount of
for t he amount of$ on or about the 0 3..i or 0 18.i.
$ _ _ _ __
of each month. Th is auchorizacion wi ll remain in effecc unril I no rify
0 One Time or ::J Mo nth ly
Gospel for A.sia in writing o ne week prior co che aucomacic withdrawal
Ca.rd Number: _ _ _ _ _ __ _
that I wish co change or d isco nrinue.
Expiration Date: __ I __
Print name as ir ap pears o n bank accou nt

Print name as ir appear on credic card
Aurhorized Signaru re
Autho rized ignarurc
rf monthly, ch is authorizacion will remai n in effect unril I nocify Gospel

fo r Asia in writi ng rwo weeks prior co the auromaric charge char I wish
to change o r discontinue. STATEMENT -825
EXHIBIT 5
ANNUAL GFA FUNDRAISING AND IN-INDIA EXPENDITURES
TOTALS Subtotals 2007 2008 2009 2010 2011 2012 2013 TOTAL
Field-Only 46,253,800 48,081,487 N/A 43,348,531 49,645,392 54,694,008 57,869,195 299,892,413*
General 8,524,471 9,738,581 N/A 14,108,455 23,914,237 12,432,012 32,556,437 101,274,193*
U.S. Donations No n-Revenue 296,200 224,279 N/A 185,631 186,018 181,042 185,017 1,258,187*
(per Detail) Subtotal 55,074,4 72 58,044,347 - 57,000,000 57,642,6 17 73,745,647 67,307,062 90,610,649 459,424,794
For Non -India Works 39,883 28,411 N/A 219,851 517,306 96,59 4 257,574 1,159,6 19*
U.S. Available to Send to
46,213,917 48,053,076 N/A 43,128,680 49,128,086 54,597,414 57,611,621 298,732,794*
India
U.S. Donations Field 43,588,387 47,842,880 N/A 42,94 1,514 49,272,834 54,151,725 57,403,111 295,200,451.
(per GFA Ge neral 9,566,376 10,405,706 N/A 15,044,840 24,452,099 14,493,653 33,086,364 107,049,038*
Audit) All Do natio ns 53,154,763 58,248,586 N/A 57,986,354 73,724,933 68,645,378 90,489,475 402,249,489*
Fro m U.S. 53,500,000 45,797,397 45,000,000 4 1,329,032 46,561,790 45,592,657 58,542,900 336,323,776
From UK, CAN, AUS 13,928,7 54 11,489,405 13,071,864 13,532,429 17,35 9,050 19,162,327 17,751,807 106,295,636
Sent to India Tota / Sent 67,428,75 4 57,286,802 58,071,865 54,861,461 63,920,840 64,754,984 76,294,707 442,619,413
% U.S. Availa ble to India
Sent to India 116% 95% N/A 96% 95% 84% 102% 98%*
+I nterest/Invest 6,644,850 8,371,813 9,782,675 9,244,139 14,604,76 2 16,178,624 14,358,444 79,185,307
Bank Open 50,564,673 64,851,922 78,255,136 119,256,136 152,521,2 40 169,925,527 170,824,591 50,564,673
Available in India 124,638,277 130,510,536 146,109,676 183,361,736 231,046,843 250,859,135 26 1,477,742 572,369,393
-Missing/No Report -15,218,46 1 -10,306,790 -6,367,432 +1,897,53 1 -9 ,041,147 -33,941,104 -42,689,894 -115,6 6 7,297
+/- Exchange 4,480,970 -15,242,531 12,409,787 -966,506 -19,593,060 -7,965,259 -14,935,483 -41 ,8 12,082
Bank Close 64,851,922 78,255 ,136 119,256,136 152,521,240 169,925,527 170,824,591 149,317,393 149,317,393
Util ized w ithin Tota l Utilized 49,048,864 26,706,080 32,895,895 31,771,521 32,487,108 38,128,18 1 54,534,972 265,575,62 1
India Spent on Believers
36,918,707 15,374,598 19,801,547 18,549,639 21,405,630 26,775,473 39,890,329 178,715,923
Church
Soent on GFA Mission 12,130,157 11,331,482 13,094,347 13,221,882 11,081,479 11,352,708 14,644,642 86,856,697
% Total Sent to India
18% 20% 23% 24% 17% 18% 19% 20%
Spent on GFA Mission
% U.S. Ava ilable to India
(prorated) Spent on GFA 21% 19% N/A 23% 16% 15% 20% 19%*
Mission
Fluctu a t io ns in cu rrency conversions (es pec ially t he Indian Ru p ee) may a lte r to ta ls, es p ecially across yea rs .
An* de n otes th at to tal/percentage does not in cl u de 20 0 9 da ta.
2014 nor 2015 fi n a n cial da ta for GFA not available.
EXHIBIT 6
ANNUAL AMOUNTS GFA IN-INDIA AFFILIATES DECLARED SPENT (PER FC-6 FORMS)
FC-6 FORM STANDARD DESCRIPTION 2007 2008 2009 2010 2011 2012 2013
WATER MINISTRY
Digging of bore wells. 635,459 567, 782 1,221,602 803,204 418,240 650,269 1,373,546
BRIDGE OF HOPE CHILD SPONSORSHIP
Welfare of children. 3,991,894 3,020,009 4,289,892 5,967,034 4,223,397 5,085,812 6,294,865
MISSIONARIES
Religious schools I education of priests and preachers. 5,202,834 4,490,027 4,150,261 5,346,623 5,752,524 4,855,549 5,554,641
EMPOWERING THE POOR
Income generation projects I schemes. 562,117 2,595,576 189,952 8,709 7,557 0 0
Welfare I Empowerment of women . 703,460 23,803 212,361 118,711 57,593 44,604 102,704
Conducting adult literacy programs. 1,116 50,399 69,735 18,838 0 0 0
Vocational training- tailoring, motor repairs, computers etc. 12,405 497 0 0 0 0 0
TOTAL 1,279,098 2,670,276 472,048 146,258 65,150 44,604 102,704
WELFARE
Grant of stipend I scholarship I assistance ... to poor .. . 86,840 64,094 97,861 95,769 279,135 358,829 32,080
Welfare of the aged I widows . 68,034 236 33,483 2,967 12,258 15,604 436
Provision of free clothing I food to the poor, needy ... destitute . 7,078 3,000 4,175 3,334 3,646 9,321 17,333
Welfare of the orphans. 639 0 0 0 0 0 0
Welfare of the physically and mentally challenged . 0 0 0 0 0 0 0
TOTAL 162,591 67,331 135,519 102,069 295,039 383,754 49,849
EDUCATION & AWARENESS
Awareness Camp/Seminar/Workshop/Meeting/Conference . 118,130 87,352 384,268 242,086 215,763 142,317 522,834
Non-formal education projects I coaching classes . 34,407 23,833 25,336 21,369 12,038 6,753 5,995
Purchase and supply of educational material - books ... 6,052 4,120 1,636 2,302 1,142 2,403 933
Awareness about AIDS/Treatment and rehabilitation ... 618 3,381 70 278 22 32 31
Education I Schools for the mentally challenged . 0 0 0 0 0 0 0
TOTAL 159,207 118,686 411,310 266,035 228,967 151,504 529,792
NATURAL DISASTER RELIEF
Relief I Rehabilitation of victims of natural calamities . 27,984 115,871 78,738 12,038 2,825 42,827 501,553
Help to the victims of riots I other disturbances. 0 0 2,188 302,120 1,056 3,020 0
TOTAL 27,984 115,871 80,926 314,158 3,881 45,846 501,553
CONSTRUCTION
Construction of community halls etc. 590,190 35,969 0 0 0 0 0
Construction and running of hostel for poor students . 0 0 0 0 0 0 0
Construction and Management of old age home. 0 0 0 0 0 0 0
TOTAL 590,190 35,969 0 0 0 0 0
MEDICAL & HEALTH TREATMENT

Supply of free medicine, and medica l aid, in cluding hearing ... 79,268 225,665 2,056,438 231,621 56,657 73,207 150,611
Treatment I Rehabilitation of persons suffering from leprosy. 1,552 19,594 276,352 44,879 37,624 62,162 82,745
Holding of free medical/hea lth/family welfare/immunization ... 79 271 0 0 0 0 4,337
Provision of aids such as Tricycles ... to the handicapped . 0 0 0 0 0 0 0
Treatment I Rehabilitation of drug addicts . 0 0 0 0 0 0 0
TOTA L 80,899 245,531 2,332,790 276,501 94,281 135,370 237,693
BELIEVERS CHU RCH HOSPITAL CONSTRUCTION & OPERATING COSTS
Construction I Running of hospita l I dispensa ry I clin ic. 14,153,892 917,436 317,234 1,021,202 863,524 5,125,470 14,746,551
BELIEVERS CHU RCH SCHOOLS & COLLEGES CONSTRUCTION & OPERATING COSTS
Construction and maintenance of school I college . 2,712,875 1,627,703 302,207 649,141 258,271 414,488 234,445
BELIEVERS CHURCH FIELD SALARIES & OVERHEAD
Maintenance of priests/preachers/other religiou s functionaries . 6,446,496 5,162,337 5,814,390 5,236,665 5,162,851 6,275,392 6,464,156
Construction I Repair I Maintenance of place s of worship. 4,873,524 2,818,995 4,989,962 4,939,351 5,186,475 5,953,970 8,339,577
Religious functions . 1,547,602 628,800 656,156 502,173 492,006 505,260 601,349
Publication and distribution of religiou s literature . 1,034,512 282,739 396,600 317,142 248,862 185,697 252,013
TO TAL 13,902,134 8,892,870 11,857,109 10,995,332 11,090,193 12,920,318 15,657,094
BELIEVE RS CH URCH FIELD ADM INISTRATION
Other expenses . 1,394,749 1,003,726 1,879,356 1,687,043 2,969,973 3,019,572 3,129,154
Activities other than tho se mentioned above 647,934 399,918 1,888,055 489,146 604,312 566,063 727,750
Payment of salarie s / honorarium . 720,128 1,391,305 1,666,449 722,126 2,194,782 2,701,483 2,926,182
Construction I Exten sion I Maintenance of office .. .buildings. 577,108 262,781 294,002 704,281 407,133 313,057 156,899
Establishment of Corpus Fund. 0 0 0 0 0 0 0
Pub lication of newsl etter I literature I books etc. 222 0 0 3,778 0 0 0
Purchase of land . 692,081 0 0 621,209 1,089,840 869 1,176
Celebration of national events (Independence/Republic day) ... 267,435 182,333 182,737 270,506 309,323 312,521 294,680
Theatre/Films 177,546 67,979 255,571 178,317 375,416 85,576 122,122
Rural Developm ent . 1,561,531 480,474 901,454 963,665 1,036,290 1,031,851 1,506,127
Animal hu sbandry projects . 58,021 68,535 89,030 92,653 70,395 94,688 122,966
Agricu ltu ra I activity. 15,371 18,618 44,483 42,706 25,180 33,773 52,362
Environmental programs . 37,679 60,920 123,860 108,534 110,997 155,744 212,822
TO TA L 6,149,806 3,936,589 7,324,997 5,883,963 9,193,642 8,315,197 9,252,239
SUB TOTA L GFA M ISSION 12,130,157 11,331,482 13,094,347 13,221,882 11,081 ,479 11,352,708 14,644,642
SUB TOTAL BELIEVERS CH URCH 36,918,707 15,374,598 19,80 1,547 18,549,639 21,405,630 26,775,473 39,890,329
GRAND ANNUAL TOTAL 49,048,864 26,706,080 32,895,895 31,771,521 32,487,108 38,128,181 54,534,972
EXHIBIT 7
Gospel For Asia, Inc.
lndependeni Auditors ' Report

and Financial Statements
Year Ended December 31, 2013

with Comparative Totals for the
Year Ended December 31 , 2012
GARVEY
A l.C: U f/ f'( T Jl>N t '\.II <""ON\\Jt fl\N I <;
INDEPENDENT AUDITORS ' REPORT
To the Board of Directors

Gospel for Asia, Inc.
Report on the Financial Statements
We have audited the accompanying financial statements of Gospel for Asia, lnc. (a nonprofit
organization), which comprise the statement of financial position as of December 31 2013. and
the related statements of activities and cash flows for the year then ended, and the related notes
to the financi al statements.
Management's Responsibility for tlze Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements
in accordance with accounting principles generally accepted in the United States of America this
includes the design, implementation, and maintenance of internal contrnl relevant to the
preparation and fair presentation of financial statements that arc free from material misstatement,
whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audits. We
conducted our audit in accordance with auditing standards general ly accepted in the United
States of America. Those standards require that we plan and perform the audit to obtain
reasonable assurance abo ut whether the financial statements are free from material misstatement.
An audit involves perfonning procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor' s
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the entity' s preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opiruon on the effectiveness of the entity's internal control.
Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant acc0tmting estimates made by
management, as well as evaluating the overall presentation of the financial statements.
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Page 2
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.
Opinion
In our opinion, the .financial statements referred to above present fairly, in all material respects,
the financial position of Gospel for Asia, Inc. as of December 31 , 2013, and the changes in net
assets and cash flows for the year then ended in accordance with accounting principles generally
accepted in the United States of America.
Report on Summarized Comparative Information
We have previously audited Gospel for Asia s 20 I 2 financial statements. and our report dated
June 18, 2013 , expressed an unmodified opinion on those audited financial statements. In our
opinion, the summarized comparative information presented herein as of and for the year ended
December 31 , 2012, is consistent, in all material respects, with the audited financial statements
from which it has been derived.
Richardson, Texas
June 13,2014
GOSPEL FOR ASIA, INC.

STATEMENTS or FINANCIAL POSITION
December 31, 2013 and 2012
ASSETS
2013 2012
CURRENT ASSETS
Cash $ 14, 112,769 $ 20,022,3 38
Contributions receivable (Note L) 3,025,953 3, 133,527
Short tenn gifts in kind (Note B) 347,030 329,218
Accounts receivabl e 6.465 l,633
Inventory (Note D) 489 534 535,786
Prepaid expenses (Note E) 120, 174 153,514
Current portion of note receivable (Note M) 57,281 52,891
TOTAL CURRENT ASSETS 18,159,206 24,228,907
PROPERTY AND EQUIPMENT (Note N)

Land , building and improvements 41 ,576,950 17,374,945
Furniture, fixtures and equipment 2,563,550 2,552, 129
Vehicles 59,305 65,622
44,199,805 19,992,696
Less accumulated depreciation 5,038, 118 4,634 913
39, 161 ,687 15,357,783
OTHER ASSETS
Deposits 7,504 6,554
Note receivable, net (Note M) 92,587 149,868
Long term gifts in kind (Note B) 1,412,840 1,347,090
Assets held in charitable remainder unitrust (Note f) 74,670 67,022
Assets held under charitable gift annuity (Note F) 21 ,248 19,595
Assets held under revocable intents to give (Note F) 286,255 275,063
1,895, 104 1,865,192
$ 59,215,997 $ 41 ,451 ,882
See independent auditors' report and accompanying notes to financial statements.

- 3-
GOSPEL FOR ASIA. INC.

STATEMENTS OF FINANCIAL POSITION
December 31 , 2013 and 2012
LIABILITIES AND NET ASSETS
2013 201 2
CURRENT LIABILITIES
Accounts payable $ 1,824,995 $ 719,340
Accrued field support (Note L) 5,455,256 10,085,807
Accrued liabilities 14,536 15,236
TOTAL CURR ENT LIABILITIES 7,294,787 10,820,383
LONG-TERM LIABILITIES (Note F)

Liability under charitable remainder unitrust agreement 27 422 29,400
Liability under charitable gift annuity 8,880 9,237
Liability for refundable advance under revocable intent
to give 286,255 275,063
322,557 313 ,700
COMMITMENTS AND CONTINGENCIES (Note J)
NET ASSETS
Unrestricted 43,643.074 19,051.802
Temporarily restricted 7,955 579 11 ,265,997
Permanently restricted
51 .598,653 30,317,799
$ 59,215,997 $ 41,451,882

-4-

STATEMENTS OF ACTIVITIES
For the Years Ended Decernber 3 1, 2013 and 20 .l 2
2013 2012
Temporarily Permanently Summarized
Unrestricted Restricted Restricted Total Total
SUPPORT
General donations s J 1,513,088 $ 20,968,232 s $ 32,48 J ,320 $ 12,437,245
Field donations 57,403 , 111 57,403 ,1 11 54 , 151 ,725
Gifts in kind 233,232 37 1,8 12 605,044 2,056,408
Interest income 14,740 14,740 21,445
Realized gain (loss) on sale of investments and assets 33,535 33,535 (9,325)
Other (3,087 ) (3,087) 6,532
Change in value of split-interest agreements (No te F) 11,635 J 1.635 8,744
Net assets released from restrictions through
satisfaction of program requirements 82,065,208 \82,065,208)
93,856,716 (3,310,418) 90,546.298 68,672.774
EXPENSES (Note K)
Program services (Note H) 61,573 ,959 61 ,573,959 58,872,729
Management and general 3,73 1,696 J ,731 696 3,580,722
Fund-raisin g 3,959,789 3,959,789 4,107.453
69,265,444 69,265,444 66,560,904
INCREASE (DECREASE) IN NET ASSETS 24,591 ,272 (3.310,418) 21 ,280,854 2,111,870
NET ASSETS AT BEGl1'<'NlNG OF YEAR 19,051 ,802 l 1,265,997 30,3 17,799 28.205,929
NET ASSETS AT END OF YEAR $ 43,643,074 $ 7,955,579 $ $ 51,598,653 $ 30,3171799
See independent auditor ' report and accompanying notes to financial statements.
-5-

STATEMENTS OF CASH FLOWS
for the Years Ended December 31, 2013 and 20 12
2013 2012
CASI f fLOWS FROM OPERATING ACTIVITIES

Increase in net assets $ 21,280,854 $ 2, 111.870
Adjustments to reconcile increase in net assets
to net cash provided by operating activities
Depreciation 532,301 522.640
Realized (gain) loss on sale of investments (41 ,204) 9,325
Realized loss on disposal of assets 7,669
Change in value of split-interest agreements (I l ,636) (8,520)
Contributions of gifts in kind (605,044) (2,056,408)
Gifts in kind transferred to operations 18.486
(Increase) decrease in contributions receivable I 07 574 (97,970)
(Increase) decrease in due from affiliate 9,000,000
(Increase) decrease in accounts receivable (4,832) (1,633)
(Increase) decrease in inventory 46,252 69.486
(Increase) decrease in prepaid expenses 33,340 58,617
(Increase) decrease in deposits (950) (240)
Increase (decrease) in accounts payable I, 105,655 (194,924)
Increase (decrease) in accrued field support (4,630,551) 5,780,867
Increase (decrease) in accrued liabilities (700) 5,196
Net cash provided by operating activities 17,818,728 15,216,792
CASH FLOWS FROM INVESTING ACTIVITIES

Purchases of property and equipment ( 148,954) (255,619)
Proceeds from sales of property and equipment 7,085
Increase in construction in progress (24,202,005) (3,958.564)
Proceeds from sales of gifts in kind 562,686 583,466
Proceeds from note receivable 52,891 79,036
Net cash used by investing activities (23 ,728,297) (3,551 ,681)

-6-

STATEMENTS Of CASH FLOWS
For the Years Ended December 31 , 20 I J and 2012
2013 201 2
NET INCREASE (DECREASE) IN CASH AND

EQUIVALENTS $ (5,909,569) $ I l,665.111
CASH AND EQUIVAL ENTS AT

BEGINNING OF YEAR 20,022,33 8 8,357,227
CASH AND EQUIVALENTS AT

END OF YEAR $14, 11 2,769 $ 20,022,338
SUPPL EM ENTAL CASH PLOW IN FORMATION

Interest paid $ $
Income taxes paid $ $

-7

NOTES TO FINANCIAL STATEMENTS
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The summary of significant accounting policies of Gospel for Asia Inc. (GFA) is presented to
assist in understanding the Organization' s financial statements. The financial statements and
notes are representations of GF A ' s management, who is responsible for their integrity and
objectivity. These accounting policies conform with accounting principles generally accepted in
the United States of America and have been consistently applied in the preparation of the
financial statements.
Organization
GFA is a non-denominational, evangelical mission organization dedicated to reaching the

most unreached peoples of Asia with the love of Jesus Christ. GF A recruits trains, sends
and supports thousands of national workers who are engaged in sharing God s love and
discipleship in l 0 Asian countries.
rn addition, OFA national workers share the love of Christ by helping more than 60,000
children enrolled in the GFA Bridge of Hope ministry, providing disaster relict~
broadcasting the Good News in 110 languages, and printing millions of pieces of Gospel
literature and Scriptures each year.
GF A informs Christians in the West of the progress, effectiveness and the needs of these
missionaries and provides opportunities for involvement through prayer, sponsorship,
volunteer help, project giving and vision/teaching tours to the mission field.
Basis of accounting
GFA prepares its financial statements on the accrual basis of accounting which reflects
all significant receivables, payables and other liabilities.
The financial statements were approved for issue by the Board of Directors on June 13 ,
2014, which is the date the financial statements were available to be issued.
Basis of presentation
GF A has adopted the current authoritative guidance, Financial Statements of Not-For-

Profit Organizations. Under this standard, the Organization is required to report
information regarding its financial position and activities according to three classes of net
assets: unrestricted, temporarily restricted and permanently restricted. Any earnings on
specific assets are considered unrestricted unless otherwise restricted by the donor.
-8-

NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLJClES
Recognition of support and revenue
For accounting purposes, GFA operates on a calendar year basis. Support c.md revenues
are recognized as received or earned. Donors may request their gifts be used for field
support, capital improvements, disasti;!r relief or on a ' where most needed" basis among
other designations. The support received related to the mission work is considered
temporarily restricted and is released from restriction when the contributions have been
sent to the Asian mission field or arc sent within a few months after the calendar year-
end. Any unspent contributions restricted to field support are classified as temporarily
restricted support. Contributions posunarked by December 3 1, or before and received
after year-end are recorded as a receivable and a corresponding field support expense is
accrued .
Donor-restricted support is reported ~s an increase in temporarily or pem1anently

restricted net assets depending on the nature of the restriction . GF A reports donor-
restricted contributions whose restrictions are met in the same reporting period as
unrestricted support. Temporarily restricted net assets consist of contributions that have
not yet been sent to the Asian mission field by year end or a few months after year end,
unspent contributions of cash that must be used to acquire property and equipment, and
the assets held in the charitable remainder unitrust, charitable gift annuity and revocable
intents to give, net of the related liabilities.
Comparative totals
The financial statements and related footnotes include certain prior year summarized
comparative information in total but not by net asset class. Such information does not
include sufficient detail to constitute a presentation in conformity with accounting
principles generally accepted in the United States of America. Accordingly, such
information should be read in conjunction with GF A's financial statements for the year
ended December 3 l, 2012, from which the summarized information was derived .
Financial instruments
The amounts reflected in the balance sheet for cash, receivables and accounts payable
approximate fair value due to the short maturity of those instruments. GFA 's debt
instruments carry interest at market rate; accordingly, carrying value approximates fa ir
value.
-9-
GOSPEL FOR AST A, INC.

December 31. 2013 and 2012
NOTE A- SUMMARY OF SJGNlFICANT ACCOUNTING POLICIES
Use of estimates
The preparation of financial statements in conformity with accounting principles

generally accepted in the United States of America requires management to make
estimated assumptions. This will affect the reported amounts of assets and liabilities,
disclosure of contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period. Actual
results could differ from these estimates.
Inventory
Inventory is valued and reported on an average cost basis.
Property and equipment
All acquisitions of property and equipment in excess of $1 ,000 and all expenditures for
repairs, maintenance, renewals and betterments that materiaJly prolong the uscful lives of
assets are capitalized. Property and equipment are canied al cost or, if donated, at the
approximate fair value at the date of donation. Such donations are reported as
unrestricted support unless the donor has restricted the donated asset to a specific
purpose. Assets donated with explicit restrictions regarding their use and contributions of
cash that must he used to acquire property and equipment are reported as restricted
support. Absent donor stipulations regarding how long those donated assets must be
maintained, GF A reports expirations of donor restrictions when the donated or acquired
assets arc placed in service as instructed by the donor. GFA reclassifies temporarily
restricted net assets to unrestricted net assets at that time. Property and equipment are
depreciated using the straight-line method over the estimated useful lives of the
individual assets. Estimated useful lives are as follows:
Estimated
Useful Life
Land NIA
Office building and improvements 10 to 40 years
Furniture. fixtures and equipment 3 to 10 years
Vehicles 3 years
Depreciation expense related to property and equipment amounted to $532.301 and

$522,640 for the years ended December 31, 2013 and 2012, respectively.
-10-
GOSPEL FOR ASIA, JNC.

NOTE A - SUMMARY Of SIGNIFTCANT ACCOUNTING POLICIES
Short term investments
Equity securities are classified as 'available-for-sale" as defined by the current

authoritative literature, Accounting for Certain Debt and Equity Securities. Available-
for-sale securities represent those securities tbat do not meet the classifications of held-to-
maturity or actively traded. Available-for-sale securities are carried at market value.
In accordance with this Statement, equity securities are reported at aggregate fair value
with unrealized gains and losses included in the statement of activities.
Assets held in the charitable remainder unitrust, charitable gift annuity and revocable
intents to give are classified as available-for-sale and valued at market value.
Investments in real estate are valued at their fair value, as determined by a current market
appraisal. Other investments are valued at their estimated market value based on resale
values.
The cost of securities sold was determined by the specific identification method.
Statement of cash flows
For the purpose of the statement of cash flows, GF A considers all unrestricted, highly-
liquid investments with an initial maturity of three months or Jess to be cash equivalents.
GF A uses the indirect method to present cash flows from operating activities. There
were no noncash investing or financing activities for the years ended December 31. 2013
and 2012.
Long-lived assets
GFA's policy is to periodically review the net realizable value of its long-lived assets
through an assessment of the estimated future cash flows related to such assets. In the
event that assets are found to be carried at amounts in excess of estimated undiscounted
future cash flows, then the assets will be adjusted for impairment to a level
commensurate with a discounted cash flow analysis of the underlying assets. The
Company believes no impairment of long-lived assets existed at December 3 J, 2013.
Fair value measurements
OF A has adopted the provisions of authoritative guidance which defines fair value as the
price that would be received to sell an asset or paid to transfer a liability (i.e., the exit
price) in an orderly transaction between market participants at the measurement date.
-11-

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Fair value measurements
In determining fair value, GFA uses various valuation approaches. A fair value hierarchy
for inputs is used in measuring fair value which maximizes the use of observable inputs
and minimizes the use of unobservable inputs by requiring that the most observable
inputs be used when available. Observable inputs arc those that market participants
would use in pricing the asset or liability based on market data obtained from sources
independent of tbc Organization. Unobservable inputs reflect the Organization ' s
assumptions about the inputs market participants would use in pricing the asset or
liability developed based on the best infornrntion available in the circumstances. The fair
value hierarchy is categorized into three levels based on the inputs as follows:
level I - Valuations based on unadjusted quoted prices in active markets for identical
assets or liabilities that the Organization has the ability to access. Valuation adjustments
and block discounts are not applied to Level I securities. Since valuations arc based on
quoted prices that are readily and regularly available in an active market, valuation of
these securities docs not entail a signi ft cant degree of judgment.
Level 2 - Valuations based on quoted prices in markets that are not active or for which all
significant inputs arc observable, either directly or indirectly.
Level 3 - Valuations based on inputs that are unobservable and significant to the overall
fair value measurement.
Accordingly, the degree of judgment exercised by the Organization in determining fair

value is greatest for investments categorized in Level 3. In certain cases, the inputs used
to measure fair value may fall into different levels of the fair value hierarchy. In such
cases, for disclosure purposes the level in the fair value hierarchy within which the fair
value measurement in .its entirety falls is determined based on the lowest level input that
is significant to the fair value measurement.
Federal income taxes
GFA is a not-for-profit organization exempt from federal income taxes under Internal
Revenue Code Section 501 (c)(3 ). Accordingly, no provision for federal incomc taxes has
been made.
-1 2-

NOTE A - SUMMARY OF SJGNlFICANT ACCOUNTJNG POLICIES
Federal income taxes
The Financial Accow1ting Standards Board (F ASB) issued authoritative guidance which
clarifies the accounting for uncertainty in income taxes recognized in an entity ' s financial
statements. This guidance requires the evaluation of tax positions taken or expected to be
taken in the course of preparing 1.he Organization's financial statements to determine
whether the tax positions are more likely than not of being sustained by the applicable tax
authority. Even an income tax provision of zero constitutes a tax position as defined by
the FASB. Tax positions not deemed to meet the more likely than not threshold would be
recorded as a tax benefit or expense in the current year. A reconciliation is not provided
herein, as the beginning and ending amounts of unrecognized benefits are zero, with no
interim additions, reductions, or settlements. l lowever, the conclusions regarding this
authoritative guidance will be subject to review and may be adjusted al a .later date based
on factors including, but not limited to, ongoing analysis of tax laws, regulations, and
interpretations thereof.
Reclassifications
Certain reclassifications have been made to the prior year balances to conform with
current year presentation. There was no effect on the change in net assets for the year
ended December 31, 2012.
NOTE B - INVESTMENTS
The gross unrealized gains (losses) and estimated fair values of investments at December 31,
2013 and 2012 , are as follows:
2013 2012
Gross Gross
Unrealized Fair Unrealized Fair
Gain (Loss) Value Gain (Loss) Value
Available-for-sale securities
Assets held in trust $ 65,750 $ 998,240 $ $ 932,490
Real estate 357,611 359,600
Miscellaneous 404,019 384,218
$ 65,750 $1 ,759,870 $ $1,676308
-13-

NOTE B - lNVESTMENTS
Marketable securities and other investments at December 31, 2013 and 2012, consist of gifts in
kind contributed at or near year end; thus there are no material unrealized gains or losses on
those investments as of December 31, 2013 and 2012. The unrealized gain of $65.750 on the
assets held in trust is included in unrestricted gifts in kind contributions at December 31, 2013 .
NOTR C - FAIR VALUE MEASUREMENTS
The following table sets forth the carrying amounts and estimated fair values by level , within the
fair value hierarchy, of the Organization ' s financial assets as of December 31 , 2013 and 2012.
Assets at Fair Value

as of December 31, 2013
Carrying
Amount Level 1 Lcvel2 Level 3
Financial assets
Cash and cash equivalents $14,112,769 $14, 112,769 $ $
Investments
Gifts in kind $ 1,759,870 $ $ 1.065,789 $ 694 081
Assets held under CRUT 74.670 74,670
Assets held under
charitable gift
annuities 21 ,248 21.248
Assets held under
revocable intents to
give 286,255 286!255
$ 2, 142,043 $ $ 1,447,962 $ 694,081
Financial liabilities
Liabilities related to split-
intcrest agreements $ 322,557 $ $ 322,557 $
-14-

NOTE C - FAIR VALUE MEASUREMENTS
Assets al Fair Value

as of December 31 , 2012
Canying
Amount Level 1 Level2 Level3
Financial assets
Cash and cash equivalents $20,022,338 $20,022,3 38 $ $
Investments
Gifts in kind $ l ,676,308 $ $ 869,565 $ 806,74)
Assets held under CRUT 67,022 67,022
Assets held under gift
annuities
] 9,595 19,595
Assets held under
revocable intents to
275,063 275,063
$ 2,037,988 $ $ 1,231,245 $ 806,743
Financial liabilities
Liabilities related to split-
interest agreements $ 313,700 $ $ 313,700 $
-15-

NOTE C- FAIR VALUE MEASUREMENTS
The following is a description of the valuation methodologies used for assets measured at fair
value. There have been no changes in the methodologies used as of December 31 2013.
Cash and cash equivalents arc reflected in the accompanying financial statements at amounts
which approximate fair value, primarily because of the short-term maturity of those instruments.
Assets held under CRUT, charitable gift annuities and revocable intents to give arc reflected in
the accompanying financial statements at the fair market value of the underlying investments
held in those specific accounts.
Gifls in Kind Investments consist of the following :

Value at Value at
December 3 1, December 3 I ,
2013 2012
10 acre tract of land given in 2008, valued by

independent appraisal and subsequent review
of market values in the area $ 214,600 $ 214,600
Tandem mausoleum crypt given in 2008, valued
at market 2,900 2,900
50 000 Iraqi Dinars given in 2009, valued at
market
Gold and silver coins, valued at market 141,295 141 ,295
40 acre tract of land given in 2012, valued by
of market values in the area 70,000
House and property in Maryland, valued by
of market values in the area 75,000 75,000
A Trust including Morgan Stanley investments,
alternative investments and 50% of an airplane
hangar 1.198,240 1.132,490
Half interest in 2 parcels of land in MS 68,011
Other 59,824 40,023
Total gifts in kind $ 1,759,870 $ 1,676,308
Liabilities Related to Split Interest Agreements are valued based on the present value of future
payments using various discount rates.
-I 6-

NOTE C - FAIR VALUE MEASUREMENTS
The methods described above may produce a fair value calculation that may not be indicative of
net realizable value or predictive of future fair values. Although the Organization believes its
valuation methods are appropriate, difforent. assumptions could result in a different fair value
measurement at the financial statement date .
NOTED - INVENTORY
Inventory consists of the following at December 31, 20 l3 and 20 I 2:
2013 2012
Books, videos CDs, and miscellaneous literature $ 225,080 $ 238,647

Prepaid supplies 264,454 297,139
Total inventory $ 489,534 $ 535 ,786
NOTE E - PREPAID EXPENSES
Prepaid expenses consist primarily of prepaid support and maintenance contracts and prepaid
booth costs at Dec.ember 31 , 2013 and 2012.
NOTE F - SPUT-INTEREST AGREEMENTS
GFA has the following split-interest agreements as of December 31, 20 l 3 and 2012:
Charitable remainder unitrust agreement
GF A administers a charitable remainder unitrust (CRUT) that provides for the payment
of distributions to the grantor or other designated beneficiary over the designated
beneficiary' s lifetime. At the end of the trust's term, the remaining assets arc available
for GFA ' s use. The portion of the trust attributable to the future interest of OF A was
recorded in the statement of activities as temporarily restricted contributions in the period
the trust was established. Assets held in the charitable remainder unitrust are recorded at
fair market value in GF /\' s statement of financial position.
-17-
GOSPEL FOR ASTA, JNC.

NOTE F - SPLIT-INTEREST AGREEMENTS
Charitable remainder unitrust agreement
On an annual basis, GFA revalues t11e liability to make distributions to the designated
beneficiary based on actuarial assumptions. The present value for the estimated future
payments is calculated using a discount rate of 7% and applicable mortality tables.
Subsequent changes in fair value for the charitable remainder unitrust will be recorded as
changes in the value of split-interest agreements in the temporarily restricted net assets
class in the accompanying statement of activities.
Charitable annuity
GFA is the administrator of a charitable gift annuity that provides for the payment of
distributions to the annujtant or other designated beneficiary over the designated
beneficiary ' s lifetime. At the end of the annuity ' s term, the remaining assets are
available for GFA' s use. The portion of the annuity attributable to the future interest of
GFA was recorded in the statement of activities as temporarily restricted contributions in
the period the annuity was established. Assets held in the gift annuity are recorded at fair
market value in GF A's statement of financial position. The present value for the
estimated future payments was calculated using a discount rate of 6% based on applicable
mortality tables creating a fixed annual payment of $900 to the annuitant. Subsequent
changes in fair value for the gift annuities will be recorded as changes in the value of
split-interest agreements in the temporarily restricted net assets class in the
accompanying statement of activities.
Revocable intents to give
GF A is the beneficiary of several revocable intents to give. The assets related to these
revocable agreements and the corresponding liabilities for refundable advances are
included in the statement of financial position at fair market value. These intents to give
are revocable at any time by the donors, in whole or in part, with 30 days written notice
to GFA.
NOTE G - DONATED SERVICES
No amounts have been reflected in the financial statements for donated services. GFA pays for
most services requiring specific expertise. However, many individuals volunteer their time to
perform a variety of tasks that assist GF A with its USA operations.
-18-
GOSPEL FOR ASTA, INC.

NOTE H - RELATED PARTY TRANSACTIONS
GF A made contributions to five related non-profit organizations: Gospel for Asia - India,
Gospel for Asia - Nepal, Gospel for Asia - Myanmar, Gospel for Asia - Sri Lanka and Gospel for
Asia - Bangladesh. The organizations are related through a common board member. The
contribution amounts at December 31 , 2013 and 2012, are as folJows:
2013 2012
Gospel for Asia - India $58,542,900 $45,592,657

Gospel for J\sia - Nepal 856,213 881 ,349
Gospel for Asia - Myanmar l,006,440 775,520
Gospel for Asia - Sri Lanka 304,650 364.100
Gospel for Asia - Bangladesh 192,455 167,000
$60,902,658 $47,780,626
GFA paid approximately $225,840 and $280,852 on behalf of Gospel for Asia - United
Kingdom, Gospel for Asia - Canada, Gospel for Asia - Germany, Gospel for Asia - New
Zealand, Gospel for J\sia - South Africa, Gospel for Asia - Australia and Gospel for Asia -
Korea - Gospel for Asia - Finland during 2013 and 2012, respectively, to assist them in their
operations. These amounts are not required to be repaid by the entities, but Gospel for Asia -
Canada is reimbursing Of A for payments made on their behalf.
The Organization began establishing LLCs in 2009 primarily to facilitate the transfer of funds to
the mission field. Each LLC has a separate bank account whereby funds arc transferred from
GF A and subsequently transferred from the LLC to the mission field. There were 12 of these
LL Cs as of December 31, 2013.
In August 2011 , GFA transferred $9,000,000 to GFA - India (an affiliate related through a
common board member) in anticipation of earning more favorable interest rates than those of a
domestic bank. These funds were temporarily restricted for the construction of a new home
office. Accordingly, GF A recorded a receivable due from affiliate of $9,000,000 at December
31 , 2011. GFA collected the balance due in 2012 .
NOTE I - FLEXIBLE BENEFITS PLJ\N
On January 1, I 994 OF A adopted a flexible benefits plan. The plan allows employees to use
pre-tax payroll deductions to fund optional medical, cancer, intensive care, hospital indemnity
and/or accident insurance, among others. An w1rcimbursed medical flexible spending account
option was added on January 16, 2001 . All staff are eligible to participate immediately upon
joining the organization.
-19-
GOSPEL FOR ASIA, rNC.

NOTE J - CONCENTRA TlON OF CREDIT RTSK
GF A maintains its cash in bank deposit accounts which, at times, may exceed federally insured
limits. At December 3 J, 2013 , GFA's bank balances exceeded federally iJlSurcd limits by
$11 ,286,742. At December 31, 2012, GFA ' s bank balances did not exceed these federally
insured Jim.its. GF A has not experienced any losses in such accounts and believes it is not
exposed to any significant credit risk on cash and cash equivalents.
During 2013, GF A received a temporarily restricted contribution from an anonymous donor in

the amount of $19 778,613 to be used for the construction of the new home office.
NOTE K - FUNCTIONAL EXPENSE ALLOCATION
Directly identifiable expenses are charged to program and support services. Expenses related to
more than one function are charged to program and support services on the basis of periodic lime
and expense studies. Management and general expenses include those expenses that are not
directly identifiable with any other specific function but provide for the overall support and
direction of the Organi zation.
The functional expense al location at December 31 , 2013 , is as follows:
Total Program Management Fund

Description Expenses Services and General Raising
Accounting and legal $ 41,443 $ $ 41 ,443 $

Automobile expense 22,779 22 779
Bank and creclit card fees 615,456 615,456
Building expenses 249,916 85 , 12 1 105,115 59,680
Cafe 8,232 r 8,232
Depreciation 532 301 181 ,302 223 ,886 127,113
Equipment repairs 20,498 6,982 8,621 4,895
I Iealth insurance 968,738 329,371 406,870 23 2.497
Membership fees 12 939 461 12,017 461
Ministry presentations 2,817,618 1,406,635 3,780 1.407,203
Field support 57,101,130 57,101 , 130
Office supplies and expense 404,011 134,597 I 75,046 94,368
Operating supplies 41 ,743 14,218 17,557 9,968
Other costs and expenses 226,486 226,486
Payroll taxes 19,228 6,549 8,087 4,592
Planned giving expenses 11 , 109 3,346 7,763
Postage and freight 1,366,509 482,334 347,291 536,884
Printing costs 1,055 ,283 421 ,916 52,283 581 ,084
Staff costs 3,267,052 I, 108,214 1,38 J ,787 777,051
-20-

NOTE K - FUNCTIONAL EXPENSE ALLOCA TlON

- --
Staff recruitment $ 1,213 $ $ 1,213 $
Storage 6,098 2,077 2,565 1,456
Telephone 129,991 44,275 54,674 31 ,042
Training 20,291 8,262 4,098 7,931
Travel expense 325,380 240,515 9,064 75,801
$ 69,265 ,444 $ 61 ,573,959 $ 3,731,696 $ 3,959,789
The functional expense allocation at December 31 , 20 J2, is as follows:

Accounting and legal $ 24,483 $ $ 24,483 $

Automobile expense 16,974 16,974
Bank and credit card fees 499,524 499,524
Building expenses 249,299 82,269 I 08,295 58,735
Cafe 11 ,518 11 ,518
Depreciation 522,640 172,472 227,034 123,134
Equipment repairs 4,076 1,345 l ,771 960
Health insurance 825 ,006 272,252 358,383 I 94,37 .1
Membership fees [4,027 1,877 10,273 l.877
Ministry presentations 2,854,452 1,406.287 50,133 1.,398,032
Field support 54,407,632 54,407,632
Office supplies and expense 483 ,504 159,441 210,232 113 ,831
Operating supp.lies 46,723 15,421 20,294 11,008
Other costs and expenses 147,819 147,819
Payroll taxes 12,220 4,033 5,308 2.879
Planned giving expenses 24,233 24,233
Postage and freight 1,679,357 589,129 415,761 674,467
Printing costs l ,244,458 524,089 46,643 673, 726
Staff costs 3, I 15,588 1.025,365 1,358,174 732,049
Staff recruitment 2,917 2,917
-2 l-

NOTES TO FINANCIAL STA TEMENTS
NOTE K - FUNCTIONAL EXPENSE ALLOCATION

Storage $ 15,279 $ 5,042 $ 6,637 $ 3,600

Telephone 105,636 34,860 45,888 24,888
Training 12 200 5,377 1,805 5 018
Travel expense 241,339 165,838 10 856 64,6~~
$ 66,560,904 $ 58,872,729 $ 3,580,722 $ 4.107.453
NOTE L - CONTRIBUTJONS RECEIVABLE AND ACCRUED FIELD SUPPORT
Subsequent to December 31 2013 and 2012, a significant amount of contributions were received
with a postmark date of December 31 or prior. lt is GF A's policy to include such contributions
as current year revenue. Due to a large amount of cash received subsequent to December 31.
2013 and 2012, with a postmark of December 31 or prior but not yet recorded as cash, a
receivable in the amount of $3 ,025 ,953 and $3,133.527 has been recorded as of December 31 ,
2013 and 2012, respectively . Consequently, since these contributions are not included in cash
until a few days after December 31 , 2013 and 2012, the field portion of these amounts is
included in the accrued field support balances of $5 ,455,256 and $10,085,807, as of December
31, 2013 and 2012, respectively. The accrued field support amount represents 2013 and 2012
revenue received that was not disbursed to the field on or before December 31, 2013 and 2012.
No allowance for doubtful accounts is necessary at December 31 , 2013 and 2012.
NOTE M - NOTE RECEIVABLE
In December 20 I 0, GF A sold real estate located in Kingman, /\.Z, that had been received as a gift
in kind contribution in July 2010. GFA received a note receivable in the amount of $324,000 in
conjunction with the sale with an annual interest rate of 8%. The term of the note is 5.5 years and
matures in June 2016. GFA receives monthly payments of $5 ,600 on the note. GF A recorded
interest income of $14 ,309 and $18,564 related to this note receivable as of December 31 , 2013
and 2012, respectively.
-22-
GOSPEL FOR ASIA INC.

NOTE N - CONSTRUCTION OF NEW HOME OFFICE
The Organization is constructing a new home office in East Texas. Land for the new office in
the amount of $1, l 04,398 is included in land buildings and improvements at December 31 , 20 J3
and 2012. Construction in progress costs totaling $29,217.499 and $5 015 495 arc included in
land, buildings and improvements at December 31, 2013 and 2012, respectively. Temporarily
restricted net assets restricted to the new home office totaled $7,301,819 and $10,660,781 at
December 31 , 2013 and 2012 .
NOTE 0 - SUBSEQUENT EVENTS
Subsequent to December 31 , 2013 , GFA incurred costs totaling approximately $6,578,326

related to the construction of the new home office (Note N).
The Organization has evaluated and disclosed subsequent events up to and including June 13.
2014, which is the date the financial statements were approved and available for issuance.
-23-

Gospel For Asia Lawsuit With Exhibits

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Case 5:17-cv-05035-TLB Document 1 Filed 02/16/17 Page 1 of 43 PageID #: 1

PLAINTIFFS' ORIGINAL CLASS ACTION COMPLAINT

Plaintiffs Garland D. Murphy, III, M .D . and Phyllis A. Murphy, individually and

on behalf of a Class of similarly situated donors, allege:

1. Soliciting charitable donations to benefit the poorest of the poor while

covertly diverting the money to a multi-million dollar personal empire is reprehensible;

of dollars from tens of thousands of well-intentioned donors throughout the country;

businesses; to build an expensive, secluded headquarters and personal residences; to

about ending this egregious abuse.

II. JURISDICTION AND VENUE

2. This Court has jurisdiction pursuant to 28 U.S.C. 1332(d) because the

3. Venue is proper in this District pursuant to 28 U.S.C. 1391 because a

4. Plaintiffs Garland D. Murphy, III, M.D. and Phyllis A. Murphy are

Murphy bring this action individually and as representatives of a Class of similarly

5. Defendant Gospel for Asia, Inc. (also known as "GFA" or "GFA-USA") is

incorporated in the Indian State of Kerala. Believers Church is presented to be an

and purpose, and each is ultimately controlled by the same individual.

6. Defendant Gospel for Asia-International (or "GF A-International") is

7. Defendant Yohannan Kadappiliaril Punnose (also known as "K.P."

Yohannan) is an individual who resides in Wills Point, Texas. Yohannan founded GF A in

misrepresentations and engaging in the fraud described in this Complaint, as Yohannan

role as Metropolitan Bishop of Believers Church, all Church property is titled in

out under Yohannan's name and signature.

8. Defendant Gisela Punnose (also known as Gisela Yohannan) is an

in multiple countries and through four well-known books.

9. Defendant Daniel Punnose is an individual who resides in Wills Point,

extensively worldwide on behalf of GF A, including frequent speaking appearances

within the United States at conferences and churches.

10. Defendant David Carroll is an individual who resides in Wills Point,

Carroll has appeared on behalf of GF A in the media.

11 . Defendant Pat Emerick is an individual and a United States citizen who

GF A. Emerick is an ordained minister of Believers Church and has represented GF A on

numerous speaking engagements in the United States and internationally.

12. Defendants Gisela Punnose, Daniel Punnose, Carroll , Emerick, and GF A-

set forth in this Complaint.

13. Defendants are sometimes referred to collectively throughout this

14. Defendants conduct substantial business within Arkansas and throughout

designed to promote GF A and solicit and collect donations.

IV. GENERAL ALLEGATIONS

15. GF A is a global Christian missionary organization that operates in South

donations, GF A represents to potential donors that it funds indigenous community

organizations that solicit charitable donations, decertified GFA in September of2015

after investigating its finances . See generally Exhibit 1 hereto.

A. GF A solicits money by promising to use 100% of it for donor-specified

16. GF A solicits donations through its website(www.GFA.org), mailed

solicitations, radio programming, and at in-person presentations. In its solicitations, GF A

projects or items and GF A 's commitment to honor the donor's designations.

stamp-like emblems boasting "100% Guarantee" throughout GFA solicitations, as

illustrated in the following examples:

100% of I do atio s pre erenoed for use o

18. As GF A explains on its website, "the Field" for which GF A solicits

to enable "critical" and "emergency" projects.6 Missionaries "have the opportunity to

fellowships among the unreached in Asia. 7 Hundreds of children are "awaiting"

illustrated in the following examples:

997 children awaiting

~~ GO)PEL FOR ASIA Fllldusoo.l'JC ,_ ,I s.arc11