Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
990 • Fiscal year 2023 • EIN 54-1685335
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 8.8% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Down$540,675
Down $92,444 (-15%) from 2022
Net Assets
Down$366,742
Down $90,427 (-20%) from 2022
Liabilities
Down$173,933
Down $2,017 (-1.1%) from 2022
Revenue
Up$965,590
Up $185,025 (+24%) from 2022
Expenses
Up$1,056,017
Up $115,320 (+12%) from 2022
Net Income
Up-$90,427
Up $69,705 (+44%) from 2022
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 | $524,957 | $396,034 | ▼ $128,923 |
| Cash and Non-Interest-Bearing Accounts | $108,162 | $144,641 | ▲ $36,479 |
| Total Assets | $633,119 | $540,675 | ▼ $92,444 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $169,300 | $169,300 | → $0 |
| Accounts Payable and Accrued Expenses | $6,650 | $4,633 | ▼ $2,017 |
| Total Liabilities | $175,950 | $173,933 | ▼ $2,017 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $457,169 | $366,742 | ▼ $90,427 |
| Total Net Assets Fund Balance | $457,169 | $366,742 | ▼ $90,427 |
| Total Liabilities and Net Assets / Fund Balance | $633,119 | $540,675 | ▼ $92,444 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| William Zimmermann | Executive Director | FT | $84,690 | $84,690 |
| Name | Title |
|---|---|
| Carson Rivers | Board Chair |
| Korey Hampton | BOD & Secy., Chair, E.D. |
| Rohan Shahani | BOD & Vice Chair |
| Michael Smith | BOD & Secretary |
| Erik Marter | BOD & Treasurer |
| Bahman Azam | BOD Member |
| Billy Simpson | BOD Member |
| Connor James | BOD Member |
| Jason Ong Kian Heng | BOD Member |
| Keith Jacobs | BOD Member |
| Kennerly de Forest | BOD Member |
| Leslie Sohl | BOD Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $701,297 |
| Salaries, Compensation, and Employee Benefits | $354,720 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $269,586 | $11,313 | $0 | $280,899 |
| Other Salaries and Wages | $177,610 | $13,805 | $0 | $191,415 |
| Current Officers, Directors, Trustees, and Key Employees | $93,620 | $23,405 | $0 | $117,025 |
| Information Technology | $56,096 | $47,721 | $0 | $103,817 |
| Fees for Services Other | $99,202 | $4,277 | $0 | $103,479 |
| Travel | $42,643 | $25,124 | $0 | $67,767 |
| Insurance | $1,299 | $27,934 | $0 | $29,233 |
| Payroll Taxes | $23,905 | $3,550 | $0 | $27,455 |
| Occupancy | $20,651 | $5,445 | $0 | $26,096 |
| Fees for Services Accounting | $0 | $26,076 | $0 | $26,076 |
| Other Employee Benefits | $17,939 | $886 | $0 | $18,825 |
| Fees for Services Legal | $-2,475 | $15,411 | $0 | $12,936 |
| All Other Expenses | $6,802 | $5,691 | $0 | $12,493 |
| Office Expenses | $4,012 | $1,982 | $0 | $5,994 |
| Other Expenses | $0 | $5,780 | $0 | $5,780 |
| Advertising | $1,399 | $0 | $0 | $1,399 |
| Total Functional Expenses | $836,249 | $219,768 | $0 | $1,056,017 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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 entitites 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.”
“The Executive Director reviews the tax return, then forwards to board members for review 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.”
“Some forms are viewable on IRS.gov. One can also obtain the documents by contacting the organization directly (upon request).”
“Upon Request”
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 | 6650 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4633 |
| 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 | 1399 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1399 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5691 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6802 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 12493 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Melissa 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 | 108162 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 144641 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 23405 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 93620 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 117025 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 11313 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 269586 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 280899 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 205923 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3622 |
| IRS990/CYOtherExpensesAmt | 0 | 701297 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 756045 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -90427 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 354720 |
| IRS990/CYTotalExpensesAmt | 0 | 1056017 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 965590 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | At the 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 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 26076 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 26076 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 15411 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | -2475 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 12936 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 4277 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 99202 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 103479 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| 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 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| 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/IndividualTrusteeOrDirectorInd | 11 | 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/OfficerInd | 5 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | William Zimmermann |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Carson Rivers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Korey Hampton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Rohan Shahani |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Erik Marter |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Michael Smith |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Bahman Azam |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Keith Jacobs |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Billy Simpson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Connor James |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Jason Ong Kian Heng |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Kennerly de Forest |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Leslie Sohl |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 84690 |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| 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/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOD & Secy., Chair, E.D. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOD & Vice Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOD & Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOD & Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOD Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOD Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOD Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOD Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOD Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOD Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOD Member |
| 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 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 965590 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 47721 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 56096 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 103817 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 27934 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1299 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 29233 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3622 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3622 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| 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 | 205923 |
| 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) 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 457169 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 366742 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 457169 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 366742 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5445 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 20651 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 26096 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1982 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4012 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5994 |
| 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 | 886 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 17939 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 18825 |
| IRS990/OtherExpensesGrp/Desc | 0 | Bank & merchant fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Printing & publication |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues & subscriptions |
| IRS990/OtherExpensesGrp/Desc | 3 | Penalties (IRS) |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 667 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 106 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 595 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 5780 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 10855 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4226 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8879 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 11522 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4332 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9474 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5780 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 13805 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 177610 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 191415 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3550 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 23905 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 27455 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Melissa Webb |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Events |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Certification/Accreditation |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Publications/Standards |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 600541 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 136917 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 18587 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The vendor accreditation program exists to identify service providers whose business practices and vended services have a history of meeting the ACCT standards as well as aligning with accepted business practices in the challenge course, aerial adventure, trekking parks, zip line, and canopy tour industry. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | 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. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 275702 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1489 |
| IRS990/PYOtherExpensesAmt | 0 | 583806 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 503374 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -160132 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 356891 |
| IRS990/PYTotalExpensesAmt | 0 | 940697 |
| IRS990/PYTotalRevenueAmt | 0 | 780565 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -90427 |
| 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 | 524957 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 396034 |
| 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 | 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 entitites 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 | 1 | 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 | 2 | The Executive Director reviews the tax return, then forwards to board members for review prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 4 | 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 | 5 | Some forms are viewable on IRS.gov. One can also obtain the documents by contacting the organization directly (upon request). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Upon Request |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 633119 |
| IRS990/TotalAssetsEOYAmt | 0 | 540675 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 633119 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 540675 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 205923 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 219768 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 836249 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1056017 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 175950 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 173933 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 175950 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 173933 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 457169 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 366742 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 756045 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 84690 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 3622 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 756045 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 965590 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 121 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 633119 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 540675 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 25124 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 42643 |
| IRS990/TravelGrp/TotalAmt | 0 | 67767 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 169300 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 169300 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO Box 19797 |
| IRS990/USAddress/CityNm | 0 | Boulder |
| IRS990/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/USAddress/ZIPCd | 0 | 80308 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | www.acctinfo.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Melissa Webb |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.