Great Comfort Ministries, Inc.
Governance & 501(c)(3) Institutional Proof
Fiduciary Transparency, Legal Compliance & Grantmaker Verification Portal
Fiduciary Commitment & Board Oversight
Great Comfort Ministries, Inc. operates under the strict oversight of an independent Board of Directors. We maintain full legal and financial separation between corporate governance in the United States and on-the-ground operational execution in Nigeria. All public contributions, grants, and corporate sponsorships are deployed exclusively for exempt charitable purposes in accordance with IRS Code Section 501(c)(3).
1. Corporate & Tax Identification Credentials
Legal Corporate Name
Great Comfort Ministries, Inc.
Incorporated as a Non-Profit Entity in the State of Texas
IRS Tax-Exempt Status
501(c)(3) Public Charity
IRC Sections 170(b)(1)(A)(vi) & 509(a)(1)
Federal Tax ID (EIN)
Available Upon Verification
Verified on IRS Tax-Exempt Organization Search (TEOS)
SAM.gov Federal Registration
Registered Entity
Eligible for US Federal Grants & International Assistance
2. Dual-Continent Cross-Border Compliance
Legal Binding Cross-Border Memorandum of Understanding (MOU)
Great Comfort Ministries, Inc. (US 501c3) maintains direct governance over international field operations conducted by Hand of Comfort Kingdom Outreach (Nigeria NGO). To ensure compliance with IRS Revenue Ruling 68-489:
- Earmarked Funds & Control: The US Board retains full discretion, control, and final decision-making authority over all grant funds allocated overseas.
- Audit & Receipts: Hand of Comfort NGO provides itemized field receipts, photographic verification, and beneficiary rosters for 100% of disbursed capital.
- Anti-Terrorism Compliance: All international wire transfers comply with US Department of the Treasury Anti-Terrorism Financing Guidelines and OFAC checks.
3. Adopted Governance Policies
Conflict of Interest Policy
Mandates annual written disclosures from all Officers and Directors to prevent self-dealing and unapproved insider transactions.
Whistleblower Protection Policy
Provides confidential channels for reporting financial irregularities or ethics violations without fear of retaliation.
Document Retention & Destruction
Establishes strict schedules for preserving corporate records, tax filings, financial audits, and legal agreements.
Executive Compensation Policy
Board service is uncompensated. Any future executive compensation is determined via independent comparability data.
4. Official Compliance Document Vault
Grant Officers, CSR Managers, and Institutional Donors can view or download official documentation directly below:
For formal institutional grant requests, CRA compliance audits, or wire transfer instructions, contact leadership directly at:
info@greatcomfortministries.com • Phone: 713-280-8967