Mountain Community Action Program Corporation

Mountain Community Action Program Corporation, doing business as Open Door Community Action, is a tax-exempt nonprofit community development corporation based in Wytheville, Virginia, that serves as a prime recipient of federal grants focused on volunteer income tax assistance and community services for low-to-moderate-income populations. The organization operates as a subsidiary of Helping Overcome Poverty's Existence Inc., a parent nonprofit community development corporation at the same address.

Open Door Community Action's federal footprint centers on the Internal Revenue Service Volunteer Income Tax Assistance (VITA) Matching Grant Program (CFDA 21.009), under which it has received five consecutive annual project grants since 2021. The most recent award, effective October 1, 2025, through September 30, 2026, carries a $115 thousand grant to deliver free tax return preparation and electronic filing services to low- and moderate-income populations across Virginia, including persons with disabilities, non-English speakers, Native Americans, rural residents, military families, and elderly individuals. As a matching grant recipient, the organization must provide non-federal matching funds equal to the federal award amount and ensure that at least ninety percent of prepared returns serve individuals whose earned income does not exceed Earned Income Tax Credit thresholds. The organization is expected to achieve one hundred percent electronic filing of eligible returns, meet annual return production goals, and demonstrate incremental increases in return preparation capacity year-over-year. Prior VITA grants from the Internal Revenue Service ran through fiscal years 2022, 2023, 2024, and 2025 under identical program structures and performance requirements.

Open Door Community Action also receives federal funding as a subrecipient through the Virginia Department of Social Services under the Community Services Block Grant program. Three sub-awards spanning 2022 through 2024 funded CSBG projects, with the most recent sub-award flowing from the state social services agency in July 2024. Across all federal sources, the organization has received fourteen awards with a combined obligation of $27.4 million over more than two decades. The Internal Revenue Service accounts for eight awards (all VITA grants); the Department of Health and Human Services Administration for Children and Families accounts for six awards (three prime grants and three sub-awards). Activity has remained steady at one to two awards annually over the past five years, with one award reaching ultimate completion in the next twenty-four months.