The Circuit

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The Circuit is the non-profit information technology (IT) association for the greater cincinnati area. We aspire to create a community of IT professionals that will enhance and accelerate the technology iq of the region while also bringing awareness to the unique depth of technology leadership, talent and resources. The Circuit facilitates education, connection and fosters collaboration among technology professionals.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 14 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $93K a year · 21% of revenue · last 4 filings
A surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Pay to officers and key staff
$61K
to officers and key staff · 14% of spending
Pay to officers and key staff is 14% of spending.
Part VII, Section A
11.5 mo
of spending, in cash
11.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$423K
-27% vs prior year
Spent
$437K
Net assets
$411K
By yearFY2020–FY2025
Revenue
$423K
FY2025▼ -27%
Tap a bar for its year
Revenue by fiscal year
FY2020$121K
FY2021$95K
FY2022$345K
FY2023$424K
FY2024$582K
FY2025$423K
Expenses
$437K
FY2025▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$266K
FY2023$309K
FY2024$391K
FY2025$437K
Net assets
$411K
FY2025▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$55K
FY2021$54K
FY2022$133K
FY2023$248K
FY2024$440K
FY2025$411K

From the FY2025 Form 990 (year ending June 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

15 people listed on the 990; $61K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Exectuive Director
$60,925Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee (thru 12/2024)
$0Pt VII · Sec A
Trustee (thru 8/2024)
$0Pt VII · Sec A
Trustee (thru 12/2024)
$0Pt VII · Sec A
$0Pt VII · Sec A

Tracy Ruberg’s $61K as Exectuive Director is at the 38th percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022
Tracy Ruberg$60,925$55,925$50,521$48,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Circuit executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Connects Greater Cincinnati's IT professionals through education and collaboration.

Questions for The Circuit

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Your first name shows with your question. The Circuit answers here, for everyone.

1 program · in their own filed words · FY2024
01

The circuit exists to raise the profile of greater cincinnati and southwest ohio as a leading hub of technology expertise, innovation, and collaboration in the midwest.

Pt IX · Ln 25 · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $6K · 2024–2024
Unitemized GrantFY2024$6,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$423K
Ln 12
Fees for servicesLn 2g$406K
Investment incomeLn 3$18K
Money outPt IX
$437K
Ln 25
Owns and owesPt X
$411K
net assets · Ln 32
Cash and savingsLn 1–2$419K
Total assetsLn 16$419K
LiabilitiesLn 26$9K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$406K
Investment incomeLn 3$18K
Total revenueLn 12$423K
Assets in detailPt X, end of year
CashLn 1$165K
SavingsLn 2$254K
Cash and savings togetherLn 1–2$419K
Total assetsLn 16$419K
LiabilitiesLn 26$9K
Net assetsLn 32$411K
OperationsPt I, VI
EmployeesI 54
VolunteersI 614
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$428K$419K
Total assetsLn 16$428K$419K
LiabilitiesLn 26$3K$9K
Net assetsLn 32$424K$411K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$6K
Pay of officers and key staff (Part IX, line 5)Ln 5$61K
Other salaries and wagesLn 7$75K
Payroll taxesLn 10$11K
Legal feesLn 11b$8K
Accounting feesLn 11c$19K
Other fees for servicesLn 11g$3K
Advertising and promotionLn 12$2K
Office expensesLn 13$13K
Information technologyLn 14$22K
TravelLn 17$4K
Other expenses (24a–d)Ln 24$213K
All other expensesLn 24e$744
Total functional expensesLn 25$437K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 14, 2026 $423K$437K−$14K$411K 990 PDF
FY2024Filed with the IRS May 13, 2025 $582K$391K$192K$440K 990 PDF
FY2023Filed with the IRS May 9, 2024 $424K$309K$116K$248K 990 PDF
FY2022Filed with the IRS May 8, 2023 $345K$266K$79K$133K 990 PDF
FY2021Filed with the IRS Mar 9, 2022 $95K$54K 990 PDF
FY2020Filed with the IRS Mar 24, 2021 $121K$55K 990 PDF

Schedules filed Part IV

C · Political and lobbying D · Assets and endowments I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $423,289 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $554,228$405,581
I-10 Investment incomePrior year $18,199$17,708
I-11 Other revenuePrior year $104$0
I-12 Total revenuePrior year $572,531$423,289
I-13 Grants and similar amounts paidPrior year $104$6,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $119,110$146,747
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $281,842$284,253
I-18 Total expensesPrior year $401,056$437,000
I-19 Revenue less expensesPrior year $171,475−$13,711
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $423,289 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $405,581$405,581
VIII-3 Investment incomeExcluded from tax $17,708$17,708
VIII-12 Total revenueRelated to mission $405,581 · Unrelated business $0 · Excluded from tax $17,708$423,289
Part IX · Statement of functional expenses $437,000 across 13 lines filed
IX-2 Grants to domestic individuals$6,000
IX-5 Pay of officers and key staff (Part IX, line 5)$60,925
IX-7 Other salaries and wages$75,141
IX-10 Payroll taxes$10,681
IX-11b Legal fees$8,244
IX-11c Accounting fees$18,750
IX-11g Other fees for services$2,565
IX-12 Advertising and promotion$2,355
IX-13 Office expenses$12,806
IX-14 Information technology$22,307
IX-17 Travel$3,888
IX-24 Other expenses (24a–d)$212,594
IX-24e All other expenses$744
IX-25 Total functional expenses$437,000
Part X · Balance sheet $419,291 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $190,006$165,431
X-2 Savings and temporary cash investmentsStart of year $237,792$253,860
X-16 Total assetsStart of year $427,798$419,291
X-25 Other liabilitiesStart of year $3,440$8,644
X-26 Total liabilitiesStart of year $3,440$8,644
X-27 Net assets without donor restrictionsStart of year $424,358$410,647
X-32 Total net assets or fund balancesStart of year $424,358$410,647
X-33 Total liabilities and net assetsStart of year $427,798$419,291
Part XI · Reconciliation of net assets $410,647 net assets at year end
XI-1 Total revenue$423,289
XI-2 Total expenses$437,000
XI-3 Revenue less expenses−$13,711
XI-4 Net assets at start of year$424,358
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$410,647

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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