The Circuit FY2024 filing

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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.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-1511754) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$56K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · 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
$56K
to officers and key staff · 14% of spending
Pay to officers and key staff is 14% of spending.
Part VII, Section A
13.1 mo
of spending, in cash
13.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$582K
+37% vs prior year
Spent
$391K
Net assets
$440K
By yearFY2020–FY2025
Revenue
$582K
FY2024▲ +37%
Tap a bar for its year
Revenue by fiscal year
FY2020$121K
FY2021$95K
FY2022$345K
FY2023$424K
FY2024$582K
FY2025$423K
Expenses
$391K
FY2024▲ +27%
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
$440K
FY2024▲ +77%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

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

12 people listed on the 990; $56K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Exectuive Director
$55,925Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$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 · FY2023
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.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-1511754) · Dispute this line
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 FY2024 990, line by line.

1The main four
Money inPt VIII
$582K
Ln 12
Fees for servicesLn 2g$564K
Investment incomeLn 3$18K
Other incomeLn 4–11$104
Money outPt IX
$391K
Ln 25
Owns and owesPt X
$440K
net assets · Ln 32
Cash and savingsLn 1–2$428K
Total assetsLn 16$447K
LiabilitiesLn 26$7K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$564K
Investment incomeLn 3$18K
Other incomeLn 4–11$104
Total revenueLn 12$582K
Assets in detailPt X, end of year
CashLn 1$190K
SavingsLn 2$238K
Cash and savings togetherLn 1–2$428K
Accounts receivableLn 4$19K
Total assetsLn 16$447K
LiabilitiesLn 26$7K
Net assetsLn 32$440K
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 FY24End FY24
Cash and savingsLn 1–2$360K$428K
Total assetsLn 16$406K$447K
LiabilitiesLn 26$158K$7K
Net assetsLn 32$248K$440K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$104
Pay of officers and key staff (Part IX, line 5)Ln 5$56K
Other salaries and wagesLn 7$54K
Payroll taxesLn 10$9K
Legal feesLn 11b$2K
Accounting feesLn 11c$13K
Other fees for servicesLn 11g$2K
Advertising and promotionLn 12$17K
Office expensesLn 13$12K
Information technologyLn 14$10K
TravelLn 17$3K
Other expenses (24a–d)Ln 24$213K
All other expensesLn 24e$295
Total functional expensesLn 25$391K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 14, 2026 $423K$437K−$14K$411K 990 PDF
FY2024 ViewingFiled 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

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $582,306 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $421,919$564,003
I-10 Investment incomePrior year $0$18,199
I-11 Other revenuePrior year $2,210$104
I-12 Total revenuePrior year $424,129$582,306
I-13 Grants and similar amounts paidPrior year $2,210$104
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $106,803$119,110
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $199,561$271,395
I-18 Total expensesPrior year $308,574$390,609
I-19 Revenue less expensesPrior year $115,555$191,697
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $582,306 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $564,003$564,003
VIII-3 Investment incomeExcluded from tax $18,199$18,199
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $104$104
VIII-12 Total revenueRelated to mission $564,107 · Unrelated business $0 · Excluded from tax $18,199$582,306
Part IX · Statement of functional expenses $390,609 across 13 lines filed
IX-1 Grants to domestic organizations$104
IX-5 Pay of officers and key staff (Part IX, line 5)$55,925
IX-7 Other salaries and wages$54,361
IX-10 Payroll taxes$8,824
IX-11b Legal fees$1,836
IX-11c Accounting fees$12,733
IX-11g Other fees for services$2,269
IX-12 Advertising and promotion$16,512
IX-13 Office expenses$11,529
IX-14 Information technology$10,189
IX-17 Travel$3,488
IX-24 Other expenses (24a–d)$212,544
IX-24e All other expenses$295
IX-25 Total functional expenses$390,609
Part X · Balance sheet $447,260 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $359,726$190,043
X-2 Savings and temporary cash investmentsStart of year $0$237,792
X-4 Accounts receivableStart of year $40,575$19,425
X-9 Prepaid expenses and deferred chargesStart of year $5,500$0
X-16 Total assetsStart of year $405,801$447,260
X-17 Accounts payable and accrued expensesStart of year $14,829$3,848
X-19 Deferred revenueStart of year $141,453$0
X-25 Other liabilitiesStart of year $1,244$3,440
X-26 Total liabilitiesStart of year $157,526$7,288
X-27 Net assets without donor restrictionsStart of year $248,275$439,972
X-32 Total net assets or fund balancesStart of year $248,275$439,972
X-33 Total liabilities and net assetsStart of year $405,801$447,260
Part XI · Reconciliation of net assets $439,972 net assets at year end
XI-1 Total revenue$582,306
XI-2 Total expenses$390,609
XI-3 Revenue less expenses$191,697
XI-4 Net assets at start of year$248,275
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$439,972

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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