Civic Intelligence

The Association for Challenge Course Technology

990 • Fiscal year 2023 • EIN 54-1685335

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 25, 2023

PO Box 19797Boulder, CO 80308

(303) 827-2432

Siviq Scores

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

Liabilities / Assets

80th percentile

0.32x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.18x

Higher debt load relative to revenue than 68% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Net Margin

19th percentile

-9.4%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$84,690

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Asset Growth

13th percentile

-15%

Faster asset growth than 13% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

24%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

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

Historical Trend

Balance Sheet Trend

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

2023

Assets$540,675
Liabilities$173,933
Net Assets$366,742

Operations Trend

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

2023

Revenue$965,590
Expenses$1,056,017
Net Income-$90,427
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 25, 2023
Return Version
2022v5.0
Gross Receipts
$965,590
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William ZimmermannExecutive DirectorFT$84,690$84,690

Board Members and Trustees

NameTitle
Carson RiversBoard Chair
Korey HamptonBOD & Secy., Chair, E.D.
Rohan ShahaniBOD & Vice Chair
Michael SmithBOD & Secretary
Erik MarterBOD & Treasurer
Bahman AzamBOD Member
Billy SimpsonBOD Member
Connor JamesBOD Member
Jason Ong Kian HengBOD Member
Keith JacobsBOD Member
Kennerly de ForestBOD Member
Leslie SohlBOD Member
Revenue and Support

Revenue Composition

Contributions and Grants
$205,923
Program Service Revenue
$756,045
Investment Income
$3,622
Other Revenue
$0
Change in Net Assets
$-90,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Filing and Contact Details

Filer

Filer Name
The Association for Challenge Course Technology
EIN
54-1685335
Phone
3038272432
Address
PO Box 19797, Boulder, CO 80308

Signing Officer

Name
Melissa Webb
Title
Executive Director
Phone
3038272432
Signed
2023-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Webb
Formed
1993
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
121

Preparer

Firm
Macrae Accounting Pc
Address
1759 OCEANSIDE BLVD STE C PMB 189, OCEANSIDE, CA 92054
Preparer
Catherine MacRae CPA
Phone
3034405365
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

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.

Pt VI, Line 7A

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.

Pt VI, Line 11B

The Executive Director reviews the tax return, then forwards to board members for review prior to filing.

Pt VI, Line 12C

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.

Pt VI, Line 15A

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.

Pt VI, Line 18

Some forms are viewable on IRS.gov. One can also obtain the documents by contacting the organization directly (upon request).

Pt VI, Line 19

Upon Request

Raw XML AppendixShowing 400 of 428 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/BOYAmt06650
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04633
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The 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/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt01399
IRS990/AdvertisingGrp/TotalAmt01399
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05691
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06802
IRS990/AllOtherExpensesGrp/TotalAmt012493
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Melissa Webb
IRS990/BooksInCareOfDetail/PhoneNum03038272432
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 19797
IRS990/BooksInCareOfDetail/USAddress/CityNm0Boulder
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080308
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0108162
IRS990/CashNonInterestBearingGrp/EOYAmt0144641
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt023405
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt093620
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0117025
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt011313
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0269586
IRS990/ConferencesMeetingsGrp/TotalAmt0280899
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0205923
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03622
IRS990/CYOtherExpensesAmt0701297
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0756045
IRS990/CYRevenuesLessExpensesAmt0-90427
IRS990/CYSalariesCompEmpBnftPaidAmt0354720
IRS990/CYTotalExpensesAmt01056017
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0965590
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0At 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/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt026076
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt026076
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt015411
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0-2475
IRS990/FeesForServicesLegalGrp/TotalAmt012936
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04277
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt099202
IRS990/FeesForServicesOtherGrp/TotalAmt0103479
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
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/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
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/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
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/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0William Zimmermann
IRS990/Form990PartVIISectionAGrp/PersonNm1Carson Rivers
IRS990/Form990PartVIISectionAGrp/PersonNm2Korey Hampton
IRS990/Form990PartVIISectionAGrp/PersonNm3Rohan Shahani
IRS990/Form990PartVIISectionAGrp/PersonNm4Erik Marter
IRS990/Form990PartVIISectionAGrp/PersonNm5Michael Smith
IRS990/Form990PartVIISectionAGrp/PersonNm6Bahman Azam
IRS990/Form990PartVIISectionAGrp/PersonNm7Keith Jacobs
IRS990/Form990PartVIISectionAGrp/PersonNm8Billy Simpson
IRS990/Form990PartVIISectionAGrp/PersonNm9Connor James
IRS990/Form990PartVIISectionAGrp/PersonNm10Jason Ong Kian Heng
IRS990/Form990PartVIISectionAGrp/PersonNm11Kennerly de Forest
IRS990/Form990PartVIISectionAGrp/PersonNm12Leslie Sohl
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt084690
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/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
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/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOD & Secy., Chair, E.D.
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOD & Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOD & Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOD & Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOD Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOD Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOD Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOD Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOD Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOD Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOD Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0965590
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt047721
IRS990/InformationTechnologyGrp/ProgramServicesAmt056096
IRS990/InformationTechnologyGrp/TotalAmt0103817
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt027934
IRS990/InsuranceGrp/ProgramServicesAmt01299
IRS990/InsuranceGrp/TotalAmt029233
IRS990/InvestmentIncomeGrp/ExclusionAmt03622
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03622
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0205923
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0457169
IRS990/NetAssetsOrFundBalancesEOYAmt0366742
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0457169
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0366742
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05445
IRS990/OccupancyGrp/ProgramServicesAmt020651
IRS990/OccupancyGrp/TotalAmt026096
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01982
IRS990/OfficeExpensesGrp/ProgramServicesAmt04012
IRS990/OfficeExpensesGrp/TotalAmt05994
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0886
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt017939
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018825
IRS990/OtherExpensesGrp/Desc0Bank & merchant fees
IRS990/OtherExpensesGrp/Desc1Printing & publication
IRS990/OtherExpensesGrp/Desc2Dues & subscriptions
IRS990/OtherExpensesGrp/Desc3Penalties (IRS)
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0667
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1106
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2595
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt35780
IRS990/OtherExpensesGrp/ProgramServicesAmt010855
IRS990/OtherExpensesGrp/ProgramServicesAmt14226
IRS990/OtherExpensesGrp/ProgramServicesAmt28879
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt011522
IRS990/OtherExpensesGrp/TotalAmt14332
IRS990/OtherExpensesGrp/TotalAmt29474
IRS990/OtherExpensesGrp/TotalAmt35780
IRS990/OtherInd0X
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013805
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0177610
IRS990/OtherSalariesAndWagesGrp/TotalAmt0191415
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03550
IRS990/PayrollTaxesGrp/ProgramServicesAmt023905
IRS990/PayrollTaxesGrp/TotalAmt027455
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Melissa Webb
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/Desc0Events
IRS990/ProgramServiceRevenueGrp/Desc1Certification/Accreditation
IRS990/ProgramServiceRevenueGrp/Desc2Publications/Standards
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0600541
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1136917
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218587
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0The 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/Desc0The 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/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0275702
IRS990/PYInvestmentIncomeAmt01489
IRS990/PYOtherExpensesAmt0583806
IRS990/PYProgramServiceRevenueAmt0503374
IRS990/PYRevenuesLessExpensesAmt0-160132
IRS990/PYSalariesCompEmpBnftPaidAmt0356891
IRS990/PYTotalExpensesAmt0940697
IRS990/PYTotalRevenueAmt0780565
IRS990/ReconcilationRevenueExpnssAmt0-90427
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0524957
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0396034
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership 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/ExplanationTxt1Members 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/ExplanationTxt2The Executive Director reviews the tax return, then forwards to board members for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Directors 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/ExplanationTxt4The 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/ExplanationTxt5Some forms are viewable on IRS.gov. One can also obtain the documents by contacting the organization directly (upon request).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Upon Request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0633119
IRS990/TotalAssetsEOYAmt0540675
IRS990/TotalAssetsGrp/BOYAmt0633119
IRS990/TotalAssetsGrp/EOYAmt0540675
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0205923
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0219768
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0836249
IRS990/TotalFunctionalExpensesGrp/TotalAmt01056017
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0175950
IRS990/TotalLiabilitiesEOYAmt0173933
IRS990/TotalLiabilitiesGrp/BOYAmt0175950
IRS990/TotalLiabilitiesGrp/EOYAmt0173933
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0457169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0366742
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0756045
IRS990/TotalReportableCompFromOrgAmt084690
IRS990/TotalRevenueGrp/ExclusionAmt03622
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0756045
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0965590
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0121
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0633119
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0540675
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt025124
IRS990/TravelGrp/ProgramServicesAmt042643
IRS990/TravelGrp/TotalAmt067767
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0169300
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0169300
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 19797
IRS990/USAddress/CityNm0Boulder
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080308
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.acctinfo.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Melissa Webb

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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