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PeerBasis
Compensation Comparability Determination

The Circuit

Executive Director / CEO

EIN 311511754
OH · NTEE S41
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tracy Ruberg, Executive Director / CEO ($50,521) against every comparable organization that fit the selection criteria — 534 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tracy Ruberg — reported title “EXECTUIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

534 organizations qualified on sector, size, and geography 534 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $389,437 $50,521
$29,44810th
$56,43025th
$81,301Median
$117,58375th
$170,40990th
$50,521This org · 21st
p10$29,448
p25$56,430
p50$81,301
p75$117,583
p90$170,409
$50,521

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Usa Sprinkler Fitter Business FL$424,274 Director - Past $500 $431 2024
Lawrence County Tourist Promotion Agency Inc PA$425,020 Executive Director $77,185 $70,588 2024
90 Minds Inc CA$425,280 Executive Director $94,300 $74,675 2024
Medical Staff Of Newark Beth Israel NJ$421,376 President $12,500 $10,235 2024
Gbx Global CA$421,070 Executive Di $37,394 $30,486 2023
Airport Restaurant & Retail Association IL$421,000 Executive Director $249,874 $225,281 2024
495 Metrowest Corridor Partnership Inc MA$427,385 Executive Director $125,699 $106,647 2023
Anderson County Chamber Of Commerce Inc TN$427,412 President Non Voting $42,708 $41,169 2024
Lower Bucks County Chamber Of Commerce PA$427,438 Executive Dir. $57,243 $52,350 2024
Esports Trade Association IL$428,000 Chairman $20,749 $18,707 2024
International Serum Industry Association CA$420,217 Ceo $124,615 $98,681 2024
Construction Industry Progress Fund AK$419,504 Executive Director $33,091 $29,870 2023
Greater Pocatello Convention & ID$419,333 Chair $97,644 $95,258 2024
American Association Of Dental MO$429,238 Executive Director $49,056 $46,420 2025
Angier Chamber Of Commerce NC$429,638 Executive Di $51,621 $50,359 2023
Association Of Official Seed GA$430,379 Ceo $137,891 $127,148 2024
De Soto Chamber Of Commerce Inc KS$417,821 President $61,959 $61,385 2024
Air And Expedited Motor Carriers Association KY$430,500 Executive Director $125,322 $123,476 2024
Isri Services Corporation DC$417,617 Isri President Designee $43,055 $34,649 2024
Ingleside Chamber Of Commerce TX$417,508 Director $50,000 $45,868 2024
Georgia Association Of School Business Officials GA$430,889 Po Box 192, Fitzgerald, Ga 31750 $30,500 $28,954 2023
International Thriller Writers Inc OH$416,901 Exec Directo $103,615 $100,642 2024
Bothell Kenmore Chamber Of Commerce WA$416,609 Former Exec $68,125 $57,586 2023
East Parker County Chamber Of Commerce TX$416,219 President/ceo $88,610 $81,286 2024
Mendota Area Chamber Of Commerce IL$432,381 President And Ceo $41,669 $37,568 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to OH cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default21st
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted18th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Tracy Ruberg) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 534 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,521 is reasonable (approximately the 21st percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.