﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-11-21T10:16:26-08:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CHRISTIAN ACCOUNTANTS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8325 STENTON AVE STE 2E</AddressLine1>
        <City>PHILADELPHIA</City>
        <State>PA</State>
        <ZIPCode>191503434</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>263108238</EIN>
      <Name>
        <BusinessNameLine1>GAMBOA UNION MINISTRIES</BusinessNameLine1>
      </Name>
      <NameControl>GAMB</NameControl>
      <Phone>6105258786</Phone>
      <USAddress>
        <AddressLine1>258 S ROBERTS ROAD</AddressLine1>
        <City>BRYN MAWR</City>
        <State>PA</State>
        <ZIPCode>19010</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RICHARD TRACY</Name>
      <Title>BOARD CHAIRMAN</Title>
      <Phone>6105258786</Phone>
      <DateSigned>2013-11-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DONALD T FORREST JR</Name>
      <Phone>2152470340</Phone>
      <DatePrepared>2013-11-21</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>99587</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>99587</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>0</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>99587</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>98787</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>800</FeesAndOthPymtToIndContractors>
      <TotalExpenses>99587</TotalExpenses>
      <TotalAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Support Christian Ministry in Panama</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Support Christian ministries in Panama through Gamboa Union Church. Activities in Panama include religious education and edification; feeding the poor; providing free medical assistance and training Christian leaders.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>98787</GrantsAndAllocations>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>98787</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>98787</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICHARD TRACY</PersonName>
        <Title>Chairman</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICARDO GEORGE</PersonName>
        <Title>V. Chairman/Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DAVID WILBUR</PersonName>
        <Title>Financial Advisor</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>REBECCA TOMLET</PersonName>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DEBORAH J TRACY</PersonName>
        <Title>Missions Chairman</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BARBARA GORDON</PersonName>
        <Title>Financial Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>2.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SYDNEY CORBETT</PersonName>
        <Title>Asst Fin Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>SYDNEY CORBETT</NamePerson>
        <AddressUS>
          <AddressLine1>231 SE 45TH TERRACE</AddressLine1>
          <City>OCALA</City>
          <State>FL</State>
          <ZIPCode>34471</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3526242149</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="12000225">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>57006</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>48344</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>68363</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>70017</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>99587</CurrentTaxYear>
        <Total>343317</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>57006</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>48344</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>68363</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>70017</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>99587</CurrentTaxYear>
        <Total>343317</Total>
      </Total170>
      <AmountsSubstContributorsTotal>103746</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>239571</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>343317</TotalSupport>
      <PublicSupportPertcentage170>0.69780</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="00000004" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>SUPPORT CHRISTIAN MINISTRY ACTIVITIES IN PANAMA MINISTRY SUPPORT GAMBOA UNION CHURCH NONE 98787.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>