2024-05-10T15:16:18-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 475 REGENCY PARK SUITE 175 OFALLON IL 62269 990 2022-07-01 431016961 OATS INC OATS 5734434516 2501 MAGUIRE BLVD COLUMBIA MO 65201 DOROTHY YEAGER EXECUTIVE DIRECTOR 5734434516 2024-05-08 1 DOROTHY YEAGER 999009999 0 JEFF PARKER P00970069 6182331200 2024-05-08 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z OATS TRANSIT DOROTHY YEAGER 2501 MAGUIRE BLVD COLUMBIA MO 65201 36429960 0 X WWW.OATSTRANSIT.ORG X 1971 MO ENHANCING QUALITY OF LIFE BY PROVIDING SAFE, CARING AND RELIABLE TRANSPORTATION SERVICES. OUR GOAL IS TO ENSURE EVERY OATS TRANSIT COMMUNITY RECEIVES SUPERIOR TRANSPORTATION SERVICES.OATS TRANSIT SERVES INDIVIDUALS OF ALL AGES IN RURAL COMMUNITIES, AND SENIORS AND INDIVIDUALS WITH DISABILITIES IN URBAN AREAS. A MAJORITY OF THE RIDERS ARE CLASSIFIED AS LOW-INCOME, HANDICAPPED OR ELDERLY. WITHOUT THIS SERVICE MANY INDIVIDUALS WOULD NOT BE ABLE TO LIVE IN THEIR OWN HOMES, WORK, SEE A DOCTOR OR ATTEND AN EDUCATIONAL INSTITUTION. THE AGENCY IS A DEMAND-RESPONSE, DOOR-TO-DOOR TRANSPORTATION PROVIDER, PLUS OPERATES DEVIATED-FIXED ROUTES IN A FEW SMALL TOWNS, AS WELL AS INTERCITY EXPRESS ROUTES. 14 13 730 1600 0 0 15851289 19119502 13493190 16946856 202902 324557 40090 39045 29587471 36429960 0 0 0 0 17602240 19469066 0 0 0 13366879 14146934 30969119 33616000 -1381648 2813960 38750581 42956765 5409257 6801481 33341324 36155284 X ENHANCING QUALITY OF LIFE BY PROVIDING SAFE, CARING, AND RELIABLE TRANSPORTATION SERVICES. 0 0 30347925 0 17009018 OATS TRANSIT IS GENERAL PUBLIC TRANSPORTATION SYSTEM SERVING 87 COUNTIES IN THE STATE OF MISSOURI. ANNUALLY, THE AGENCY PROVIDES ONE MILLION ONE-WAY TRIPS, AND TRAVELS MORE THAN 10.8 MILLION MILES WITH A FLEET OF OVER 700 VEHICLES. NORMAL OPERATING HOURS ARE MONDAY THROUGH FRIDAY, 6:00 AM-6:00 PM. MANY TIMES THE AGENCY OPERATES OUTSIDE OF THOSE HOURS DUE TO THE NATURE OF THE TRANSPORTATION SUCH AS DIALYSIS TREATMENTS, MEDICAL APPOINTMENTS AND LONG-DISTANCE TRAVEL. IN ADDITION TO ITS OPERATING EXPENSES, REPLACEMENT OF VEHICLES IS A TOP PRIORITY FOR THE AGENCY TO ENSURE ITS FLEET IS SAFE AND OPERATES EFFICIENTLY. OATS TRANSIT RAISES FUNDS THROUGH DONATIONS AND GRANTS TO PURCHASE NEW VEHICLES. WHILE FEDERAL GRANTS PAY FOR A PORTION OF ITS FLEET, A 20% LOCAL MATCH IS REQUIRED FOR EACH NEW VEHICLE. THIS IS A CHALLENGE AND TAKES YEARS TO GET FUNDS TO BE ABLE TO MATCH ONE VEHICLE. THE AGENCY HAS AN EXTENSIVE FLEET PLAN WHICH INCLUDES FUTURE EXPANSION NEEDS AND MAJOR REPAIRS ON EACH VEHICLE. OUR LONG-TERM GOAL IS TO PROVIDE THE MOST TRANSPORTATION SERVICE FOR THE DOLLARS RECEIVED AND LOOK FOR OTHER MEANS OF SUPPORT TO CONTINUE OUR MISSION. A QUARTERLY NEWSLETTER IS MAILED TO MORE THAN 20,000 PEOPLE AND ALSO SHARED ON THE AGENCY'S VARIOUS SOCIAL MEDIA SITES. THE AGENCY WEBSITE PROVIDES GENERAL INFORMATION, AS WELL AS BUS SCHEDULES FOR ALL 87 COUNTIES IT SERVES. 30347925 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 730 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X DOROTHY YEAGER 5734434516 2501 MAGUIRE BLVD SUITE 101 COLUMBIA MO 65201 X DARLEEN RAPP PRESIDENT 2.00 X X 0 0 0 TAMMY NADLER VICE-PRESIDENT 1.00 X X 0 0 0 JEFF LEEMAN SECRETARY/TREASURER 1.00 X X 0 0 0 KRISSY SINOR BOARD MEMBER 1.00 X 0 0 0 MEL SUNDERMEYER BOARD MEMBER 1.00 X 0 0 0 ANGIE CROWDER BOARD MEMBER 1.00 X 0 0 0 JOHN GRIESHEIMER BOARD MEMBER 1.00 X 0 0 0 ANDREW WARLEN BOARD MEMBER 1.00 X 0 0 0 PATRICIA MEFFORD BOARD MEMBER 1.00 X 0 0 0 ESSENCE MONTGOMERY BOARD MEMBER 1.00 X 0 0 0 JULIE RODGERS BOARD MEMBER 1.00 X 0 0 0 REX SCOTT BOARD MEMBER 1.00 X 0 0 0 STACEY STEFFENS BOARD MEMBER 1.00 X 0 0 0 SCOTT KOSKY BOARD MEMBER / PAST EMPLOYEE 1.00 X 17280 0 0 EDNA FOSTER BOARD MEMBER (TERM ENDED 10/22) 1.00 X 0 0 0 DOROTHY YEAGER EXECUTIVE DIRECTOR 50.00 X 132631 0 8238 STEVE DURBEN FINANCE DIRECTOR 45.00 X 91065 0 108 JILL STEDEM ADMINISTRATIVE DIRECTOR 45.00 X 120068 0 9883 DION KNIPP OPERATION DIRECTOR 40.00 X 104539 0 108 PAM KNOX REGIONAL DIRECTOR - EAST 40.00 X 112962 0 9883 BETH LANGLEY REGINAL DIRECTOR - NW 40.00 X 100076 0 9377 TRACY WALKUP REGIONAL DIRECTOR - MW 40.00 X 103219 0 9377 STEVE WEEKLEY IT DIRECTOR 40.00 X 135322 0 8238 917162 0 55212 8 0 0 0 0 18583307 536195 19119502 TRANSPORTATION REVENUE 480000 16946856 16946856 16946856 301440 301440 23117 0 23117 23117 23117 FEDERAL FUEL TAX CREDIT 480000 37309 37309 2% WH INCOME 480000 1736 1736 39045 36429960 17009018 0 301440 341518 341518 15680655 14772725 907930 273083 273083 1972361 1861741 110620 1201449 1098943 102506 111995 60282 51713 83146 24940 58206 23992 23992 300688 252469 48219 777700 652444 125256 547143 446827 100316 6241383 6191538 49845 2830215 2168888 661327 2152140 2150198 1942 DRIVER EXPENSES 320722 320722 BAD DEBT 300000 300000 MAINTENANCE AND REPAIRS 161601 124400 37201 LEASE/RENTAL 97467 96877 590 198742 124931 73811 33616000 30347925 3268075 0 116500 6100182 13273330 6792984 5521082 1220635 466168 974696 414686 58738631 42354275 18710302 16384356 2218998 3462680 2732784 3317963 38750581 42956765 2010661 2710312 84518 94706 3314078 3996463 5409257 6801481 X 32465873 34425995 875451 1729289 33341324 36155284 38750581 42956765 2813960 0 X X 0 1 X 1 1 1 X 15850662 19561131 14040634 15851289 19119502 84423218 15850662 19561131 14040634 15851289 19119502 84423218 84423218 160167 147347 -164893 118991 301440 563052 500242 296317 226487 70974 39045 1133065 86119335 71047970 0.98030 0.97560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FEDERAL FUEL TAX CREDIT - 2018 AMOUNT: $ 237,678. 2019 AMOUNT: $ 93,098. 2020 AMOUNT: $ 94,187. 2021 AMOUNT: $ 69,300. 2022 AMOUNT: $ 37,309. 2 WITHHOLDING INCOME - 2021 AMOUNT: $ 1,674. 2022 AMOUNT: $ 1,736. STATE FUEL TAX CREDIT - 2018 AMOUNT: $ 262,564. 2019 AMOUNT: $ 203,219. 2020 AMOUNT: $ 132,300. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1972001 1972001 18680026 11091195 7588831 66503 66503 0 38020101 31196577 6823524 16384356 COMPANY OWNED LIFE INSURANCE 3056531 RIGHT OF USE ASSET 261432 3317963 DEFERRED EMPLOYEE COMPENSATION LIABILITY 3733159 LEASE LIABILITY 263304 3996463 X 36429960 0 36429960 0 36429960 33616000 0 33616000 0 33616000 PART X, LINE 2: BASED ON EVALUATION OF OATS'S TAX POSITIONS FOR THE OPEN TAX YEARS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD AND THEREFORE, NO PROVISION HAS BEEN MADE FOR THE YEAR ENDED JUNE 30, 2023. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR & FINANCE DIRECTOR WILL REVIEW THE DRAFT VERSION OF THE 990 PRIOR TO IT BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT MONITORS FOR POTENTIAL CONFLICTS AND ADDRESSES AND RESOLVES THEM AS THEY OCCUR. ALL NEWLY HIRED EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT-OF-INTEREST FORM. BOARD MEMBERS AND OATS EXECUTIVE STAFF COMPLETE A CONFLICT-OF-INTEREST FORM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THERE ARE THREE APPROACHES USED TO REVIEW COMPENSATION PLAN AND SALARY SCHEDULE: 1) JOB ANALYSIS IS THE SYSTEMATIC STUDY OF JOBS TO DETERMINE WHAT ACTIVITIES AND RESPONSIBILITIES THEY INCLUDE, THEIR RELATIVE IMPORTANCE IN COMPARISON WITH OTHER JOBS, THE PERSONAL QUALIFICATIONS NECESSARY FOR PERFORMANCE OF THE JOBS AND THE CONDITIONS UNDER WHICH THE WORK IS PERFORMED. AN IMPORTANT CONCEPT IN JOB ANALYSIS IS THAT AN EVALUATION IS CONDUCTED OF THE JOB, NOT THE PERSON DOING THE JOB. 2) JOB EVALUATION IS THE SYSTEMATIC DETERMINATION OF THE RELATIVE WORTH AND VALUE OF JOBS WITHIN AN ORGANIZATION. THE JOB EVALUATION PROCESS DETERMINES THE RELATIVE WORTH OF EACH JOB BY ESTABLISHING A HIERARCHY OF JOBS WITHIN AN ORGANIZATION. JOB EVALUATION IS CONDUCTED FOLLOWING THE COMPLETION OF A FORMAL JOB ANALYSIS, WHICH FOCUSES ON THE DELINEATION OF JOB DUTIES AND RESPONSIBILITIES AND ESSENTIAL KNOWLEDGE, SKILLS AND ABILITIES (I.E. JOB SPECIFICATIONS), AFTER ALL PERTINENT JOB REQUIREMENTS HAVE BEEN DEFINED. 3) MARKET PRICING IS THE PROCESS OF SETTING PAY STRUCTURES ALMOST EXCLUSIVELY BY COLLECTING, ANALYZING AND MATCHING JOB SALARY SURVEY DATA WITH RATES PAID IN THE EXTERNAL MARKET. AN ORGANIZATION MAY ELECT TO USE THIS METHOD FOR PROFESSIONS THAT ARE MARKET DRIVEN (I.E., INFORMATION SYSTEMS, ENGINEERING) OR AS A COMPENSATION PHILOSOPHY ACROSS THE BOARD. OATS TRANSIT USES THE U.S. DEPT. OF LABOR BUREAU OF LABOR STATISTICS FOR MARKET ANALYSIS. FORM 990, PART VI, SECTION C, LINE 18 AUDIT UPLOADED TO THE FEDERAL AUDIT CLEARINGHOUSE FORM 990 POSTED ON GUIDESTAR: HTTPS://WWW.GUIDESTAR.ORG/PROFILE/43-1016961 OUR DATA IS POSTED TO THE NATIONAL TRANSIT DATABASE THAT IS OPEN TO THE PUBLIC: HTTPS://WWW.TRANSIT.DOT.GOV/NTD/TRANSIT-AGENCY-PROFILES/OATS-INC ELIGIBILITY TO DO BUSINESS WITH THE FEDERAL GOVERNMENT UPDATED EACH YEAR AT SAM.GOV: HTTPS://SAM.GOV/WORKSPACE/EM/ENTITIES/NON-FEDERAL/UPDATE AUTHORIZATION OF DOT NUMBER UPDATED EACH YEAR WITH FEDERAL MOTOR CARRIER: HTTPS://SAFER.FMCSA.DOT.GOV/QUERY.ASP FORM 990, PART VI, SECTION C, LINE 19 OATS TRANSIT PUBLISHES AN ANNUAL REPORT IN ITS QUARTERLY NEWSLETTER (THE WHEEL) WHICH IS MAILED TO OVER 20,000 PEOPLE AND SHARED ON ITS SOCIAL MEDIA SITES PLUS POSTED ON THE COMPANY WEBSITE. THE ANNUAL REPORT CONTAINS THE REVENUE AND EXPENSES AND HIGHLIGHTS OF THE PAST YEAR. PART VII, SECTION A THE COMPENSATION LISTED IN COLUMN D FOR BOARD MEMBER SCOTT KOSKY REPRESENTS PAYMENTS MADE THROUGH THE 457(B) RETIREMENT PLAN ESTABLISHED WHEN HE WAS EMPLOYED AT OATS. KOSKY RETIRED 7/1/2013 AND JOINED THE BOARD OF DIRECTORS ON 1/22/2019 AS A VOLUNTEER MEMBER. NO MEMBER OF THE BOARD RECEIVES COMPENSATION FOR THEIR SERVICE. PAGE 12, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.