Civic Intelligence

The Association for Challenge Course Technology

990 • Fiscal year 2017 • EIN 54-1685335

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 21, 2017

Organization ProfileN/A
4770 Baseline RdBoulder, CO 80303

(303) 328-5978

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

19th percentile

0.01x

Higher debt load relative to assets than 19% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

88th percentile

22%

Higher net margin than 88% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Revenue Growth

75th percentile

12%

Faster revenue growth than 75% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$365,556

Up $365,556 from 2016

Net Assets

Up

$361,132

Up $361,132 from 2016

Liabilities

Up

$4,424

Up $4,424 from 2016

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin88th percentile

Revenue

Up

$1,067,122

Up $118,135 (+12%) from 2016

Expenses

Up

$834,049

Up $9,043 (+1.1%) from 2016

Net Income

Up

$233,073

Up $109,092 (+88%) from 2016

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $244,253Liabilities 2010: $0Net Assets 2010: $244,2532010Assets 2011: $238,619Liabilities 2011: $0Net Assets 2011: $238,6192011Assets 2012: $274,765Liabilities 2012: $0Net Assets 2012: $274,7652012Assets 2013: $266,659Liabilities 2013: $0Net Assets 2013: $266,6592013Assets 2014: $168,845Liabilities 2014: $0Net Assets 2014: $168,8452014Assets 2015: $72,568Liabilities 2015: $0Net Assets 2015: $72,5682015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $365,556Liabilities 2017: $4,424Net Assets 2017: $361,1322017Assets 2018: $388,584Liabilities 2018: $361Net Assets 2018: $388,2232018Assets 2019: $620,201Liabilities 2019: $4,168Net Assets 2019: $616,0332019Assets 2020: $709,754Liabilities 2020: $9,036Net Assets 2020: $700,7182020Assets 2021: $685,312Liabilities 2021: $68,011Net Assets 2021: $617,3012021Assets 2022: $633,119Liabilities 2022: $175,950Net Assets 2022: $457,1692022Assets 2023: $540,675Liabilities 2023: $173,933Net Assets 2023: $366,7422023Assets 2024: $498,180Liabilities 2024: $181,839Net Assets 2024: $316,3412024Assets 2025: $486,812Liabilities 2025: $180,685Net Assets 2025: $306,1272025

Highlighted filing

2017

Assets$365,556
Liabilities$4,424
Net Assets$361,132
Open 2017 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $584,3072010Expenses 2011: $610,8602011Expenses 2012: $708,6442012Revenue 2013: $869,152Expenses 2013: $883,287Net Income 2013: -$14,1352013Revenue 2014: $814,115Expenses 2014: $906,892Net Income 2014: -$92,7772014Revenue 2015: $768,764Expenses 2015: $866,768Net Income 2015: -$98,0042015Revenue 2016: $948,987Expenses 2016: $825,006Net Income 2016: $123,9812016Revenue 2017: $1,067,122Expenses 2017: $834,049Net Income 2017: $233,0732017Revenue 2018: $1,023,396Expenses 2018: $996,305Net Income 2018: $27,0912018Revenue 2019: $1,085,097Expenses 2019: $857,287Net Income 2019: $227,8102019Revenue 2020: $273,377Expenses 2020: $957,563Net Income 2020: -$684,1862020Revenue 2021: $518,249Expenses 2021: $601,666Net Income 2021: -$83,4172021Revenue 2022: $780,565Expenses 2022: $940,697Net Income 2022: -$160,1322022Revenue 2023: $965,590Expenses 2023: $1,056,017Net Income 2023: -$90,4272023Revenue 2024: $811,854Expenses 2024: $863,234Net Income 2024: -$51,3802024Revenue 2025: $793,246Expenses 2025: $792,458Net Income 2025: $7882025

Highlighted filing

2017

Revenue$1,067,122
Expenses$834,049
Net Income$233,073
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 21, 2017
Return Version
2016v3.0
Gross Receipts
$1,067,122
Mission and Program Overview

Mission

Establishes and promotes the standard of performance and measure

The Association for Challenge Course Technology (ACCT) establishes and promotes the standard of care and measure of excellence that defines professional practice and effective challenge course programs. ACCT develops, refines, and publishes standards for Installing, maintaining, and managing challenge courses; provides forums for education and professional development; and advocates for the challenge course and adventure industry.Statement of Values:SAFETY - ACCT promotes a culture of safety for members, their clients, and the INdustry overall.FUN - ACCT fosters fun, a key element of experiential learning, recreation, and adventure.INTEGRITY - ACCT holds integrity as a key value; ethical, responsible behavior is essential for its success.LEADERSHIP - ACCT leads to achieve the best outcomes for members, stakeholders, and the industry.QUALITY - ACCT seeks quality in all it does.PROFESSIONALISM - ACCT is professional in its activities and dealings, and represents its members as profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$36,737$200,002▲ $163,265
Cash and Non-Interest-Bearing Accounts$100,295$153,741▲ $53,446
Accounts Receivable$68,491$0▼ $68,491
Prepaid Expenses and Deferred Charges$218$11,813▲ $11,595
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$205,741$365,556▲ $159,815
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$9,191$4,424▼ $4,767
Total Liabilities$9,191$4,424▼ $4,767
Net Assets / Fund Balance
Unrestricted Net Assets$196,550$361,132▲ $164,582
Total Net Assets Fund Balance$196,550$361,132▲ $164,582
Total Liabilities and Net Assets / Fund Balance$205,741$365,556▲ $159,815
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Shawn TierneyExecutive DirectorFT$69,800$69,800

Board Members and Trustees

NameTitle
Ben KoppChairman
Bahman AzarmVice Chairman
Dylan BurtDirector
Micah HendersonDirector
Michelle HeplerDirector
Ryan OlsonDirector
Sara BellDirector
Scott AndrewsSecretary
Carson RiversTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$226,304
Program Service Revenue
$809,147
Investment Income
$14
Other Revenue
$31,657
Change in Net Assets
$233,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$586,425
Salaries, Compensation, and Employee Benefits$247,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$329,841$6,330-$336,171
Other Salaries and Wages$109,472$12,164-$121,636
Current Officers, Directors, Trustees, and Key Employees-$69,800-$69,800
Fees for Services Management-$62,617-$62,617
Payroll Taxes$50,569$5,619-$56,188
Travel$22,649$10,688-$33,337
All Other Expenses$11,638$8,574-$20,212
Fees for Services Accounting-$15,969-$15,969
Insurance$11,334$1,259-$12,593
Fees for Services Legal-$9,850-$9,850
Occupancy$8,421$936-$9,357
Other Expenses$5,945$3,222-$9,167
Advertising-$6,623-$6,623
Fees for Services Other$5,477$609-$6,086
Office Expenses$3,795$422-$4,217
Total Functional Expenses$618,152$215,897$0$834,049
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“MEMBERSHIP IS OPEN TO STAKEHOLDERS IN THE CHALLENGE COURSE/aerial adventure FIELD, SPECIFICALLY:1) Professional VendorS ACCREDITED BY ACCT2) VENDORS, SUPPLIERS, OR MANUFACTURERS OF RELATED SERVICES OR EQUIPMENT 3) organizationS offering challenge course programs or services to the public4) organizationS or entitIES that haVE interest or concern in THE FIELD5) PractitionerS, studentS, or interested partIES not directly affiliated with an organization DESCRIBED ABOVE”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Executive director reviews tax return and then distributes to board members for review prior to filing”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Directors are required to complete a conflict of interest form annually. The form is maintained and monitored by the executive director. Any potential conflict is presented to the ethics committee and resolved accordingly.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The board of directors determines the compensation of the executive director after research of comparable compensation packages. The executive committee reviews and approves the comparability data and recommends the salary. Final approval is decided by the board of directors.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
The Association for Challenge Course
EIN
54-1685335
Phone
3033285978
Address
4770 BASELINE RD, BOULDER, CO 80303

Signing Officer

Name
Shawn Tierney
Title
Executive Director
Signed
2017-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Tierney
Formed
1993
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
119

Preparer

Firm
Kristi L Hattig CPA LLC
Address
710 TENACITY DRIVE STE 101, LONGMONT, CO 80504-7316
Preparer
Deborah L Rice CPA EA
Phone
3036789286
Raw XML AppendixShowing 400 of 418 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09191
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04424
IRS990/AccountsReceivableGrp/BOYAmt068491
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Association for Challenge Course Technology (ACCT) establishes and promotes the standard of care and measure of excellence that defines professional practice and effective challenge course programs. ACCT develops, refines, and publishes standards for Installing, maintaining, and managing challenge courses; provides forums for education and professional development; and advocates for the challenge course and adventure industry.Statement of Values:SAFETY - ACCT promotes a culture of safety for members, their clients, and the INdustry overall.FUN - ACCT fosters fun, a key element of experiential learning, recreation, and adventure.INTEGRITY - ACCT holds integrity as a key value; ethical, responsible behavior is essential for its success.LEADERSHIP - ACCT leads to achieve the best outcomes for members, stakeholders, and the industry.QUALITY - ACCT seeks quality in all it does.PROFESSIONALISM - ACCT is professional in its activities and dealings, and represents its members as profession
IRS990/AdvertisingGrp/ManagementAndGeneralAmt06623
IRS990/AdvertisingGrp/TotalAmt06623
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08574
IRS990/AllOtherExpensesGrp/ProgramServicesAmt011638
IRS990/AllOtherExpensesGrp/TotalAmt020212
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0SHAWN TIERNEY
IRS990/BooksInCareOfDetail/PhoneNum03033285978
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04770 BASELINE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOULDER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080303
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0100295
IRS990/CashNonInterestBearingGrp/EOYAmt0153741
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt069800
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt069800
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt06330
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0329841
IRS990/ConferencesMeetingsGrp/TotalAmt0336171
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0226304
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt014
IRS990/CYOtherExpensesAmt0586425
IRS990/CYOtherRevenueAmt031657
IRS990/CYProgramServiceRevenueAmt0809147
IRS990/CYRevenuesLessExpensesAmt0233073
IRS990/CYSalariesCompEmpBnftPaidAmt0247624
IRS990/CYTotalExpensesAmt0834049
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01067122
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0AT THE ANNUAL CONFERENCE, INFORMATION IS PRESENTED AND DISSEMINATED THROUGH WORKSHOPS ABOUT INDUSTRY DEVELOPMENTS IN THE AREAS OF TECHNICAL INFORMATION, FACILITATION, MANAGEMENT, AND INDUSTRY WIDE STANDARDS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0329841
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015969
IRS990/FeesForServicesAccountingGrp/TotalAmt015969
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt09850
IRS990/FeesForServicesLegalGrp/TotalAmt09850
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt062617
IRS990/FeesForServicesManagementGrp/TotalAmt062617
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0609
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05477
IRS990/FeesForServicesOtherGrp/TotalAmt06086
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0BEN KOPP
IRS990/Form990PartVIISectionAGrp/PersonNm1BAHMAN AZARM
IRS990/Form990PartVIISectionAGrp/PersonNm2SCOTT ANDREWS
IRS990/Form990PartVIISectionAGrp/PersonNm3CARSON RIVERS
IRS990/Form990PartVIISectionAGrp/PersonNm4MICAH HENDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5RYAN OLSON
IRS990/Form990PartVIISectionAGrp/PersonNm6SARA BELL
IRS990/Form990PartVIISectionAGrp/PersonNm7DYLAN BURT
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHELLE HEPLER
IRS990/Form990PartVIISectionAGrp/PersonNm9SHAWN TIERNEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt969800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01067122
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01259
IRS990/InsuranceGrp/ProgramServicesAmt011334
IRS990/InsuranceGrp/TotalAmt012593
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt014
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CO
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0226304
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Association for Challenge Course Technology (ACCT) establishes and promotes the standard of care and measure of excellence that defines professional practice and effective challenge course programs. ACCT develops, refines, and publishes standards for Installing, maintaining, and managing challenge courses; provides forums for education and professional development; and advocates for the challenge course and adventure industry.Statement of Values:SAFETY - ACCT promotes a culture of safety for members, their clients, and the INdustry overall.FUN - ACCT fosters fun, a key element of experiential learning, recreation, and adventure.INTEGRITY - ACCT holds integrity as a key value; ethical, responsible behavior is essential for its success.LEADERSHIP - ACCT leads to achieve the best outcomes for members, stakeholders, and the industry.QUALITY - ACCT seeks quality in all it does.PROFESSIONALISM - ACCT is professional in its activities and dealings, and represents its members as profession
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0196550
IRS990/NetAssetsOrFundBalancesEOYAmt0361132
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0936
IRS990/OccupancyGrp/ProgramServicesAmt08421
IRS990/OccupancyGrp/TotalAmt09357
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0422
IRS990/OfficeExpensesGrp/ProgramServicesAmt03795
IRS990/OfficeExpensesGrp/TotalAmt04217
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CERTIFCATION COSTS TO PROVIDE
IRS990/OtherExpensesGrp/Desc1BANK AND MERCHANT FEES
IRS990/OtherExpensesGrp/Desc2STANDARDS DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01215
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13222
IRS990/OtherExpensesGrp/ProgramServicesAmt027906
IRS990/OtherExpensesGrp/ProgramServicesAmt117210
IRS990/OtherExpensesGrp/ProgramServicesAmt213895
IRS990/OtherExpensesGrp/ProgramServicesAmt35945
IRS990/OtherExpensesGrp/TotalAmt027906
IRS990/OtherExpensesGrp/TotalAmt118425
IRS990/OtherExpensesGrp/TotalAmt213895
IRS990/OtherExpensesGrp/TotalAmt39167
IRS990/OtherRevenueMiscGrp/Desc0SPONSORSHIPS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt031657
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt031657
IRS990/OtherRevenueTotalAmt031657
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012164
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0109472
IRS990/OtherSalariesAndWagesGrp/TotalAmt0121636
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05619
IRS990/PayrollTaxesGrp/ProgramServicesAmt050569
IRS990/PayrollTaxesGrp/TotalAmt056188
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0218
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011813
IRS990/PrincipalOfficerNm0SHAWN TIERNEY
IRS990/PriorPeriodAdjustmentsAmt0-68491
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CERTIFICATION/ACCREDITATI
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE/SYMPOSIA
IRS990/ProgramServiceRevenueGrp/Desc2PUBLICATIONS/STANDARDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0130320
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1654627
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0130320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1654627
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224200
IRS990/ProgSrvcAccomActy2Grp/Desc0THE INSPECTOR CERTIFICATION PROGRAM WAS CREATED BY THE ASSOCIATION FOR CHALLENGE COURSE TECHNOLOGY (ACCT) TO SPECIFICALLY ADDRESS NORTH AMERICAN REGULATORY DEMANDS AND TO SET MINIMUM STANDARDS FOR CHALLENGE COURSE INSTALLATION, OPERATION, AND INSPECTION. ACCT ALSO DEVELOPED AN ACCEDITATION PROCESS FOR PARKS, PROGRAMS, AND VENDORS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0273494
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0130492
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ACCT STANDARDS ADDRESS DESIGN, PERFORMANCE, INSPECTION, OPERATIONS, TRAINING, AND CERTIFICATION FOR THE CHALLENGE COURSE, CANOPY/ZIP LINE TOUR, AND AERIAL TREKKING COMMUNITY. The ACCT has been developing standards for the challenge course industry since 1994. Between 1994 and 2012, the ACCT published eight editions of the ACCT Standards. The ANSI/ACCT 03-2016 Challenge Course and Canopy/Zip Line Tour Standard received final approval January 11, 2016 from the ANSI Board of Standards Review. It is now an approved American National Standard (ANS)
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014817
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt024933
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0546952
IRS990/PYOtherRevenueAmt055208
IRS990/PYProgramServiceRevenueAmt0893764
IRS990/PYRevenuesLessExpensesAmt0123981
IRS990/PYSalariesCompEmpBnftPaidAmt0278054
IRS990/PYTotalExpensesAmt0825006
IRS990/PYTotalRevenueAmt0948987
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0233073
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0654627
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt036737
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200002
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS OPEN TO STAKEHOLDERS IN THE CHALLENGE COURSE/aerial adventure FIELD, SPECIFICALLY:1) Professional VendorS ACCREDITED BY ACCT2) VENDORS, SUPPLIERS, OR MANUFACTURERS OF RELATED SERVICES OR EQUIPMENT 3) organizationS offering challenge course programs or services to the public4) organizationS or entitIES that haVE interest or concern in THE FIELD5) PractitionerS, studentS, or interested partIES not directly affiliated with an organization DESCRIBED ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR REVIEWS TAX RETURN AND THEN DISTRIBUTES TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. THE FORM IS MAINTAINED AND MONITORED BY THE EXECUTIVE DIRECTOR. ANY POTENTIAL CONFLICT IS PRESENTED TO THE ETHICS COMMITTEE AND RESOLVED ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR AFTER RESEARCH OF COMPARABLE COMPENSATION PACKAGES. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE COMPARABILITY DATA AND RECOMMENDS THE SALARY. FINAL APPROVAL IS DECIDED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0205741
IRS990/TotalAssetsEOYAmt0365556
IRS990/TotalAssetsGrp/BOYAmt0205741
IRS990/TotalAssetsGrp/EOYAmt0365556
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0226304
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0215897
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0618152
IRS990/TotalFunctionalExpensesGrp/TotalAmt0834049
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09191
IRS990/TotalLiabilitiesEOYAmt04424
IRS990/TotalLiabilitiesGrp/BOYAmt09191
IRS990/TotalLiabilitiesGrp/EOYAmt04424
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196550
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0361132
IRS990/TotalProgramServiceExpensesAmt0618152
IRS990/TotalProgramServiceRevenueAmt0809147
IRS990/TotalReportableCompFromOrgAmt069800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0840818
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01067122
IRS990/TotalVolunteersCnt0119
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0205741
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0365556
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt010688
IRS990/TravelGrp/ProgramServicesAmt022649
IRS990/TravelGrp/TotalAmt033337
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0196550
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0361132
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHAWN TIERNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE ASSOCIATION FOR CHALLENGE COURSE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TECHNOLOGY
ReturnHeader/Filer/BusinessNameControlTxt0ASSO

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$365,556
Liabilities
$4,424
Net assets
$361,132
Revenue
$1,067,122
Expenses
$834,049
Net income
$233,073
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.18$0.31$0.79$0.79$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.50$0.18$0.32$0.81$0.86$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.17$0.37$0.97$1.06$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.18$0.46$0.78$0.94$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.07$0.62$0.52$0.60$0.08
2020Summary only. Only limited summary data is available for this year.$0.71$0.01$0.70$0.27$0.96$0.68
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$1.09$0.86$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$1.02$1.00$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.36$1.07$0.83$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.95$0.83$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.77$0.87$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.81$0.91$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.87$0.88$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.58