Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
990 • Fiscal year 2025 • EIN 54-1685335
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 13.9% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Assets
Down$486,812
Down $11,368 (-2.3%) from 2024
Net Assets
Down$306,127
Down $10,214 (-3.2%) from 2024
Liabilities
Down$180,685
Down $1,154 (-0.6%) from 2024
Revenue
Down$793,246
Down $18,608 (-2.3%) from 2024
Expenses
Down$792,458
Down $70,776 (-8.2%) from 2024
Net Income
Up$788
Up $52,168 (+102%) from 2024
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 | $404,975 | $409,332 | ▲ $4,357 |
| Cash and Non-Interest-Bearing Accounts | $88,114 | $77,015 | ▼ $11,099 |
| Prepaid Expenses and Deferred Charges | $5,091 | $465 | ▼ $4,626 |
| Total Assets | $498,180 | $486,812 | ▼ $11,368 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $167,790 | $175,182 | ▲ $7,392 |
| Accounts Payable and Accrued Expenses | $14,049 | $5,503 | ▼ $8,546 |
| Total Liabilities | $181,839 | $180,685 | ▼ $1,154 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $316,341 | $306,127 | ▼ $10,214 |
| Total Net Assets Fund Balance | $316,341 | $306,127 | ▼ $10,214 |
| Total Liabilities and Net Assets / Fund Balance | $498,180 | $486,812 | ▼ $11,368 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Melissa a Webb | Executive Director | FT | $106,050 | $3,837 | $109,887 |
| Name | Title |
|---|---|
| Korey Hampton | Board Chair |
| Alicia Bourke | Vice Chair |
| Jason on Kian Heng | Board Member |
| Jj Stapleton | Board Member |
| Kennerly De Forest | Board Member |
| Leslie Sohl | Board Member |
| Lori Stover | Board Member |
| Michael Smith | Secretary |
| Erik Marter | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $456,913 |
| Salaries, Compensation, and Employee Benefits | $335,545 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $208,045 | $0 | $0 | $208,045 |
| Other Salaries and Wages | $163,017 | $0 | $0 | $163,017 |
| Current Officers, Directors, Trustees, and Key Employees | $126,405 | $0 | $0 | $126,405 |
| Information Technology | $49,312 | $0 | $0 | $49,312 |
| Travel | $49,223 | $0 | $0 | $49,223 |
| Fees for Services Other | $40,167 | $0 | $0 | $40,167 |
| Insurance | $24,862 | $0 | $0 | $24,862 |
| Other Employee Benefits | $23,175 | $0 | $0 | $23,175 |
| Payroll Taxes | $22,948 | $0 | $0 | $22,948 |
| Fees for Services Accounting | $18,095 | $0 | $0 | $18,095 |
| Occupancy | $12,639 | $0 | $0 | $12,639 |
| Interest | $4,595 | $0 | $0 | $4,595 |
| Office Expenses | $4,373 | $0 | $0 | $4,373 |
| Advertising | $4,331 | $0 | $0 | $4,331 |
| Fees for Services Legal | $2,867 | $0 | $0 | $2,867 |
| Fees for Services Lobbying | $2,000 | $0 | $0 | $2,000 |
| Other Expenses | $640 | $0 | $0 | $640 |
| Total Functional Expenses | $792,458 | $0 | $0 | $792,458 |
| 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 146. 146.”
“MISCELLANEOUS 152. 152.”
“Payroll processing fees 5173. 5173.”
“Postage & shipping 4192. 4192.”
“Printing and publication 6109. 6109.”
“Conference serv provider 29437. 29437.”
“SPEAKER FEES 7150. 7150.”
“Telecommunications 1739. 1739.”
“Venue fees 153947. 153947.”
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 | 14049 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5503 |
| 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 | 4331 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4331 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 208045 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 208045 |
| 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 | 88114 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 77015 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 126405 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 126405 |
| 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 | 184830 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5226 |
| IRS990/CYOtherExpensesAmt | 0 | 456913 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 603190 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 788 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 335545 |
| IRS990/CYTotalExpensesAmt | 0 | 792458 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 793246 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | ANNUAL CONFERENCE: AN ANNUAL GATHERING OF CHALLENGE COURSE AND AERIAL ADVENTURE PROFESSIONALS TO SHARE KNOWLEDGE AND INDUSTRY DEVELOPMENT. INFORMATION IS PRESENTED THROUGH WORKSHOPS ON TECHNICAL TOPICS, FACILITATION, MANAGEMENT, OPERATIONS, TRAINING, AND STANDARDS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | ACCT INTERNATIONAL |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 4 |
| 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 | 18095 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 18095 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 2867 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2867 |
| IRS990/FeesForServicesLobbyingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 2000 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 2000 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 40167 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 40167 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| 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 | 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/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 | 3837 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KOREY HAMPTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALICIA BOURKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ERIK MARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LESLIE SOHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JASON ON KIAN HENG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KENNERLY DE FOREST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LORI STOVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JJ STAPLETON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | 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 | 106050 |
| 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/TitleTxt | 0 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| 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 | 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 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 793246 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 49312 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 49312 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 24862 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24862 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 4595 |
| IRS990/InterestGrp/TotalAmt | 0 | 4595 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5226 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5226 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 184830 |
| 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 | 316341 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 306127 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 316341 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 306127 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 12639 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 12639 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4373 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4373 |
| 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 | 23175 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 23175 |
| 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 | 25377 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 678 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9709 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 640 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25377 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 678 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9709 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 640 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 163017 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 163017 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 22948 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22948 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5091 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 465 |
| IRS990/PrincipalOfficerNm | 0 | MELISSA A WEBB |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -11002 |
| 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 - NET |
| 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 | 421937 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10485 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 20974 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 67726 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 82068 |
| 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 | ACCT PROGRAMS: ACCT IS A NONPROFIT TRADE ORGANIZATION SERVING AERIAL ADVENTURE AND CHALLENGE COURSE PROFESSIONALS WORLDWIDE. WE PROVIDE INSPECTOR CERTIFICATION FOR INDIVIDUALS CONDUCTING COURSE INSPECTIONS AND VENDOR ACCREDITATION FOR ORGANIZATIONS OFFERING DESIGN, INSTALLATION, INSPECTION, AND TRAINING SERVICES THAT MEET ACCT STANDARDS. OPERATION ACCREDITATION RECOGNIZES OPERATORS WHO DEMONSTRATE COMPLIANCE WITH ANSI/ACCT STANDARDS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ACCT STANDARDS: FOUNDED IN 1993, ACCT IS AN ANSI-ACCREDITED STANDARDS DEVELOPER SERVING THE CHALLENGE COURSE, AERIAL ADVENTURE PARK, CANOPY TOUR, AND ZIP LINE INDUSTRY. ACCT PUBLISHED THE FIRST INDUSTRY STANDARDS IN 1994 AND CONTINUES TO DEVELOP STANDARDS ADDRESSING DESIGN, PERFORMANCE, INSPECTION, OPERATIONS, TRAINING, AND CERTIFICATION. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 162508 |
| IRS990/PYOtherExpensesAmt | 0 | 579358 |
| IRS990/PYOtherRevenueAmt | 0 | 5780 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 643566 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -51380 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 283876 |
| IRS990/PYTotalExpensesAmt | 0 | 863234 |
| IRS990/PYTotalRevenueAmt | 0 | 811854 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 788 |
| 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 | 404975 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 409332 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| 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 146. 146. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MISCELLANEOUS 152. 152. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | PAYROLL PROCESSING FEES 5173. 5173. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | POSTAGE & SHIPPING 4192. 4192. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | PRINTING AND PUBLICATION 6109. 6109. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | CONFERENCE SERV PROVIDER 29437. 29437. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | SPEAKER FEES 7150. 7150. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | TELECOMMUNICATIONS 1739. 1739. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | VENUE FEES 153947. 153947. |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | 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 | 498180 |
| IRS990/TotalAssetsEOYAmt | 0 | 486812 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 498180 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 486812 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 184830 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 792458 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 792458 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 181839 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 180685 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 181839 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 180685 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 316341 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 306127 |
| IRS990/TotalOtherCompensationAmt | 0 | 3837 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 603190 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 106050 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 5226 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 603190 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 793246 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 130 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 498180 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 486812 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 49223 |
| IRS990/TravelGrp/TotalAmt | 0 | 49223 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 167790 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 175182 |
| 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 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.