Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
990 • Fiscal year 2024 • EIN 54-1685335
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
65th percentile
Higher top officer pay than 65% of similar nonprofits.
Top officer pay equals 10.9% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Assets
Down$498,180
Down $42,495 (-7.9%) from 2023
Net Assets
Down$316,341
Down $50,401 (-14%) from 2023
Liabilities
Up$181,839
Up $7,906 (+4.5%) from 2023
Revenue
Down$811,854
Down $153,736 (-16%) from 2023
Expenses
Down$863,234
Down $192,783 (-18%) from 2023
Net Income
Up-$51,380
Up $39,047 (+43%) from 2023
Establishes and promotes the standard of performance and measure
The association for challenge course technology (acct) is an international trade association dedicated to standards, government relations, credentialing, professional development, and advancement of its members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $396,034 | $404,975 | ▲ $8,941 |
| Cash and Non-Interest-Bearing Accounts | $144,641 | $88,114 | ▼ $56,527 |
| Prepaid Expenses and Deferred Charges | - | $5,091 | - |
| Total Assets | $540,675 | $498,180 | ▼ $42,495 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $169,300 | $167,790 | ▼ $1,510 |
| Accounts Payable and Accrued Expenses | $4,633 | $14,049 | ▲ $9,416 |
| Total Liabilities | $173,933 | $181,839 | ▲ $7,906 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $366,742 | $316,341 | ▼ $50,401 |
| Total Net Assets Fund Balance | $366,742 | $316,341 | ▼ $50,401 |
| Total Liabilities and Net Assets / Fund Balance | $540,675 | $498,180 | ▼ $42,495 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Melissa a Webb | Executive Director | FT | $85,228 | $3,043 | $88,271 |
| Name | Title |
|---|---|
| Korey Hampton | Board Chair |
| Rohan Shahani | Vice Chair |
| Alicia Bourke | Board Member |
| Billy Simpson | Board Member |
| Conner James | Board Member |
| Jason on Kiaan Heng | Board Member |
| Kennerly De Forest | Board Member |
| Leslie Sohl | Board Member |
| Loren Stover | Board Member |
| Michael Smith | Secretaru |
| Erik Marter | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $579,358 |
| Salaries, Compensation, and Employee Benefits | $283,876 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $0 | $0 | $0 | $343,484 |
| Current Officers, Directors, Trustees, and Key Employees | $0 | $0 | $0 | $148,462 |
| Other Salaries and Wages | $0 | $0 | $0 | $97,845 |
| Information Technology | $0 | $0 | $0 | $39,697 |
| Travel | $0 | $0 | $0 | $32,853 |
| Fees for Services Other | $0 | $0 | $0 | $30,811 |
| Fees for Services Accounting | $0 | $0 | $0 | $25,175 |
| Insurance | $0 | $0 | $0 | $24,542 |
| Payroll Taxes | $0 | $0 | $0 | $21,680 |
| Fees for Services Legal | $0 | $0 | $0 | $21,479 |
| Other Employee Benefits | $0 | $0 | $0 | $15,889 |
| Occupancy | $0 | $0 | $0 | $14,645 |
| Advertising | $0 | $0 | $0 | $7,477 |
| Office Expenses | $0 | $0 | $0 | $2,873 |
| Other Expenses | $0 | $0 | $0 | $1,176 |
| Total Functional Expenses | $0 | $0 | $0 | $863,234 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The executive director reviews a draft of the tax return, then forwards to board members for review and comment prior to filing.”
“Directors are required to complete a conflict of interest form annually. The form is maintained and monitored by the executive director. Any potential conflict of interest is presented to the ethics committee and resolved accordingly.”
“The board of directors determines 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.”
“AVAILABLE UPON REQUEST.”
“AVAILABLE UPON REQUEST.”
“Membership is open to stakeholders in the challenge course/aerial adventure field, specifically: 1) professional vendors accredited by acct; 2) vendors, suppliers, or manufacturers of related services or equipment; 3) organizations offering challenge course programs or services to the public; 4) organizations or entities that have interest or concern in the field; 5) practitioners, students, or interested parties not directly affiliated with an organization described in 1-4.”
“Members elect the governing body. Accredited professional members select a designated number of the people serving on the board of directors. Other member categories select people to serve on the remainder of the board.”
“Meals & entertainment 97.”
“MISCELLANEOUS 414.”
“Payroll processing fees 4850.”
“POSTAGE & SHIPPING 3144.”
“Printing and publication 4503.”
“Conference serv provider 65330.”
“SPEAKER FEES 2628.”
“VENUE FEES 262518.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4633 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 14049 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION FOR CHALLENGE COURSE TECHNOLOGY (ACCT) IS AN INTERNATIONAL TRADE ASSOCIATION DEDICATED TO STANDARDS, GOVERNMENT RELATIONS, CREDENTIALING, PROFESSIONAL DEVELOPMENT, AND ADVANCEMENT OF ITS MEMBERS. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7477 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 343484 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MELISSA A WEBB |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3038272432 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 19797 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOULDER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80308 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 144641 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 88114 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 148462 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 162508 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 579358 |
| IRS990/CYOtherRevenueAmt | 0 | 5780 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 643566 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -51380 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 283876 |
| IRS990/CYTotalExpensesAmt | 0 | 863234 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 811854 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | ANNUAL CONFERENCE: INFORMATION IS PRESENTED AND DISSEMINATED THROUGH WORKSHOPS REGARDING INDUSTRY DEVELOPMENTS IN THE AREAS OF TECHNICAL INFORMATION, FACILITATION, MANAGEMENT, AND INDUSTRY-WIDE STANDARDS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25175 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 21479 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 30811 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 3043 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KOREY HAMPTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROHAN SHAHANI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ERIK MARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LESLIE SOHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JASON ON KIAAN HENG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KENNERLY DE FOREST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ALICIA BOURKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LOREN STOVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CONNER JAMES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | BILLY SIMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MELISSA A WEBB |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 85228 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 811854 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 39697 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24542 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 162508 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ASSOCIATION FOR CHALLENGE COURSE TECHNOLOGY (ACCT) IS AN INTERNATIONAL TRADE ASSOCIATION DEDICATED TO STANDARDS, GOVERNMENT RELATIONS, CREDENTIALING, PROFESSIONAL DEVELOPMENT, AND ADVANCEMENT OF ITS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 366742 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 316341 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 366742 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 316341 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 14645 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2873 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 15889 |
| IRS990/OtherExpensesGrp/Desc | 0 | BANK AND MERCHANT FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTINUING EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES, TAXES & FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 24693 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 108 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10345 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1176 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713990 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REFUNDS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5780 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5780 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 5780 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 97845 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21680 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5091 |
| IRS990/PrincipalOfficerNm | 0 | MELISSA A WEBB |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 979 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE/EVENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STANDARDS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OAP |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | ICP |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | VAP |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 3 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 4 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 452187 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 15906 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 23347 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 59894 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 78759 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 3 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 4 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | INSPECTOR CERTIFICATION PROGRAM: THE INSPECTOR CERTIFICATION PROGRAM WAS CREATED BY ACCT TO SPECIFICALLY ADDRESS NORTH AMERICAN REGULATORY DEMANDS. ACCT IS A NON-PROFIT TRADE ORGANIZATION SERVING CHALLENGE COURSE PROFESSIONALS WORLDWIDE. THE ASSOCIATION SERVES TO PROMOTE THE USE OF CHALLENGE COURSES AND TO SET MINIMUM STANDARDS FOR COURSE INSTALLATION, OPERATION, AND INSPECTION. ACCT ALSO DEVELOPED AN ACCREDIDATION PROCESS FOR PARKS, PROGRAMS, AND VENDORS, INVOLVING REVIEW OF APPLICANTS TO DETERMINE THEIR ADHERENCE TO ACCT ACCREDITATION POLICIES AND PROCEDURES, AND ITS GOOD FAITH COMMITMENT TO ACCT STANDARDS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ACCT STANDARDS: THE ACCT STANDARDS ADDRESS DESIGN, PERFORMANCE, INSPECTION, OPERATIONS, TRAINING, AND CERTIFICATION FOR THE CHALLENGE COURSE, INE TOUR, AND AERIAL TREKKING COMMUNITY. ACCT HAS BEEN DEVELOPING STANDARDS FOR THE CHALLENGE COURSE INDUSTRY SINCE 1994. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 205923 |
| IRS990/PYInvestmentIncomeAmt | 0 | 3622 |
| IRS990/PYOtherExpensesAmt | 0 | 701297 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 756045 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -90427 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 354720 |
| IRS990/PYTotalExpensesAmt | 0 | 1056017 |
| IRS990/PYTotalRevenueAmt | 0 | 965590 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -51380 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 396034 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 404975 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE DIRECTOR REVIEWS A DRAFT OF THE TAX RETURN, THEN FORWARDS TO BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. THE FORM IS MAINTAINED AND MONITORED BY THE EXECUTIVE DIRECTOR. ANY POTENTIAL CONFLICT OF INTEREST IS PRESENTED TO THE ETHICS COMMITTEE AND RESOLVED ACCORDINGLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS DETERMINES 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/ExplanationTxt | 3 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MEMBERSHIP IS OPEN TO STAKEHOLDERS IN THE CHALLENGE COURSE/AERIAL ADVENTURE FIELD, SPECIFICALLY: 1) PROFESSIONAL VENDORS ACCREDITED BY ACCT; 2) VENDORS, SUPPLIERS, OR MANUFACTURERS OF RELATED SERVICES OR EQUIPMENT; 3) ORGANIZATIONS OFFERING CHALLENGE COURSE PROGRAMS OR SERVICES TO THE PUBLIC; 4) ORGANIZATIONS OR ENTITIES THAT HAVE INTEREST OR CONCERN IN THE FIELD; 5) PRACTITIONERS, STUDENTS, OR INTERESTED PARTIES NOT DIRECTLY AFFILIATED WITH AN ORGANIZATION DESCRIBED IN 1-4. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MEMBERS ELECT THE GOVERNING BODY. ACCREDITED PROFESSIONAL MEMBERS SELECT A DESIGNATED NUMBER OF THE PEOPLE SERVING ON THE BOARD OF DIRECTORS. OTHER MEMBER CATEGORIES SELECT PEOPLE TO SERVE ON THE REMAINDER OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MEALS & ENTERTAINMENT 97. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MISCELLANEOUS 414. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | PAYROLL PROCESSING FEES 4850. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | POSTAGE & SHIPPING 3144. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | PRINTING AND PUBLICATION 4503. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | CONFERENCE SERV PROVIDER 65330. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | SPEAKER FEES 2628. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | VENUE FEES 262518. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990, Part IX, Line 24e |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 540675 |
| IRS990/TotalAssetsEOYAmt | 0 | 498180 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 540675 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 498180 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 162508 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 863234 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 173933 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 181839 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 173933 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 181839 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 366742 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 316341 |
| IRS990/TotalOtherCompensationAmt | 0 | 3043 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 13473 |
| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 643566 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 85228 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 649346 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 811854 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 130 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 540675 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 498180 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 32853 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.