Miami Valley Community Action Partnership

What it reported doing in 2024

Energy assistance programs: the home energy assistance program provides a one-time emergency payment per season applied directly to the customer's utility or bulk fuel bill. The winter crisis program helps income-eligible customers threatened with disconnection, have been disconnected, or have less than a 25 percent supply of bulk fuel in their tank to maintain their utility service. The summer crisis program assists low-income households or those that have a disconnection notice, have been shut off, are trying to establish new service on their electric bill, require air conditioning, or those with an elderly household member (60 years or older) who can provide physician documentation that cooling assistance is needed for their health. Qualifying medical conditions can include lung disease, chronic obstructive pulmonary disease, asthma, and others. Income eligibility for both the winter and summer crisis programs is 175% of the federal poverty level. Percentage of income payment plan (pipp) is a program providing a reduced monthly energy payment for homeowners and renters based on a percentage of income for households with an income at or below 150% of the federal poverty guidelines and have utility service from an electric or natural gas company regulated by the public utility commission of Ohio. In 2024, approximately 21,005 households were served by these utility assistance programs.

Financial Efficiency

• Mission deployment rate: 82.2%; rating input score 82
• Program expense ratio: 85.5%; rating input score 85
• Fundraising efficiency: $70.88 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
• Pay-setting controls: 1 of 6 controls in place; rating input score 17
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Missing
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: 99.9%; rating input score 100; 38th percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Yes; rating input score 100

Accountability

• Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
• Governance controls: 9 of 9 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 4.4%; rating input score 52; 52nd percentile among comparable filings
• Total-asset coverage ratio: 0.91; rating input score 33; 33rd percentile among comparable filings
• Liabilities to assets ratio: 0.72; rating input score 17; 17th percentile among comparable filings
• Officer compensation ratio: 2.7%; rating input score 71; 71st percentile among comparable filings

Growth

• Program expense growth: 5.9% per year; rating input score 100; 49th percentile among comparable filings
• Revenue growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings
• Asset growth: 5.1% per year; rating input score 100; 36th percentile among comparable filings