Liabilities / Assets
17th percentile
Higher debt load relative to assets than 17% of similar nonprofits.
990 • Fiscal year 2019 • EIN 54-1685335
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
17th percentile
Higher debt load relative to assets than 17% of similar nonprofits.
Liabilities / Revenue
13th percentile
Higher debt load relative to revenue than 13% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 7.5% of source-year revenue.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Assets
Up$620,201
Up $231,617 (+60%) from 2018
Net Assets
Up$616,033
Up $227,810 (+59%) from 2018
Liabilities
Up$4,168
Up $3,807 (+1055%) from 2018
Revenue
Up$1,085,097
Up $61,701 (+6.0%) from 2018
Expenses
Down$857,287
Down $139,018 (-14%) from 2018
Net Income
Up$227,810
Up $200,719 (+741%) from 2018
Establishes and promotes the standard of performance and measure
The association for challenge course technology (acct) establishes and promotes the standard of care and measure of excellence that defines professional practice and effective challenge course programs. Acct develops, refines, and publishes standards for installing, maintaining, and managing challenge courses; provides forums for education and professional development; and advocates for the challenge course and adventure industry.statement of values:safety - acct promotes a culture of safety for members, their clients, and the industry overall.fun - acct fosters fun, a key element of experiential learning, recreation, and adventure.integrity - acct holds integrity as a key value; ethical, responsible behavior is essential for its success.leadership - acct leads to achieve the best outcomes for members, stakeholders, and the industry.quality - acct seeks quality in all it does.professionalism - acct is professional in its activities and dealings, and represents its members as profession
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $250,162 | $479,804 | ▲ $229,642 |
| Cash and Non-Interest-Bearing Accounts | $119,404 | $140,397 | ▲ $20,993 |
| Prepaid Expenses and Deferred Charges | $19,017 | - | - |
| Total Assets | $388,584 | $620,201 | ▲ $231,617 |
| Other Assets Total | $1 | $0 | ▼ $1 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $361 | $4,168 | ▲ $3,807 |
| Total Liabilities | $361 | $4,168 | ▲ $3,807 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $388,223 | $616,033 | ▲ $227,810 |
| Total Net Assets Fund Balance | $388,223 | $616,033 | ▲ $227,810 |
| Total Liabilities and Net Assets / Fund Balance | $388,584 | $620,201 | ▲ $231,617 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Shawn Tierney | Executive Director | FT | $81,154 | $81,154 |
| Name | Title |
|---|---|
| Ben Kopp | Chairman |
| Bahman Azarm | Vice Chairman |
| Cameron Annas | Director |
| Paul Cummings | Director |
| Rohan Shahani | Director |
| Victor Gallo | Director |
| Mandy Stewart | Secretary |
| Carson Rivers | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $571,240 |
| Salaries, Compensation, and Employee Benefits | $286,047 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $291,261 | - | - | $291,261 |
| Other Salaries and Wages | $185,589 | - | - | $185,589 |
| Current Officers, Directors, Trustees, and Key Employees | - | $81,154 | - | $81,154 |
| Travel | $51,679 | $18,462 | - | $70,141 |
| Fees for Services Other | $55,693 | $2,669 | - | $58,362 |
| Occupancy | - | $28,994 | - | $28,994 |
| Insurance | - | $25,657 | - | $25,657 |
| Payroll Taxes | $13,833 | $5,471 | - | $19,304 |
| Fees for Services Accounting | - | $12,665 | - | $12,665 |
| All Other Expenses | $5,085 | $4,302 | - | $9,387 |
| Office Expenses | $3,998 | $2,854 | - | $6,852 |
| Fees for Services Management | - | $5,256 | - | $5,256 |
| Fees for Services Legal | $275 | $3,100 | - | $3,375 |
| Other Expenses | $13,144 | $3,155 | - | $3,155 |
| Advertising | $1,006 | - | - | $1,006 |
| Total Functional Expenses | $635,331 | $221,956 | $0 | $857,287 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Line 6 explanation - 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 above”
“Line 7a explanation - members elect the governing body. Accredited professional vendor members select a designated number of the people serving on the board of directors. Other member categories select people to serve on the rest of the board.”
“Line 11b explanation - executive director reviews tax return and then distributes 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 is presented to the ethics committee and resolved accordingly.”
“The board of directors determines the compensation of the executive director after research of comparable compensation packages. The executive committee reviews and approves the comparability data and recommends the salary. Final approval is decided by the board of directors.”
“UPON REQUEST”
“Meals: program service expenses 1,505. Management and general expenses 1,375. Fundraising expenses 0. Total expenses 2,880. Postage: program service expenses 1,369. Management and general expenses 439. Fundraising expenses 0. Total expenses 1,808. Printing: program service expenses 1,262. Management and general expenses 162. Fundraising expenses 0. Total expenses 1,424. Telephone/internet: program service expenses 481. Management and general expenses 888. Fundraising expenses 0. Total expenses 1,369. Licenses and permits: program service expenses 0. Management and general expenses 1,345. Fundraising expenses 0. Total expenses 1,345. Misc: program service expenses 468. Management and general expenses 93. Fundraising expenses 0. Total expenses 561.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 361 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4168 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 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.STATEMENT OF VALUES:SAFETY - ACCT PROMOTES A CULTURE OF SAFETY FOR MEMBERS, THEIR CLIENTS, AND THE INDUSTRY OVERALL.FUN - ACCT FOSTERS FUN, A KEY ELEMENT OF EXPERIENTIAL LEARNING, RECREATION, AND ADVENTURE.INTEGRITY - ACCT HOLDS INTEGRITY AS A KEY VALUE; ETHICAL, RESPONSIBLE BEHAVIOR IS ESSENTIAL FOR ITS SUCCESS.LEADERSHIP - ACCT LEADS TO ACHIEVE THE BEST OUTCOMES FOR MEMBERS, STAKEHOLDERS, AND THE INDUSTRY.QUALITY - ACCT SEEKS QUALITY IN ALL IT DOES.PROFESSIONALISM - ACCT IS PROFESSIONAL IN ITS ACTIVITIES AND DEALINGS, AND REPRESENTS ITS MEMBERS AS PROFESSION |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1006 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1006 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4302 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5085 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9387 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SHAWN TIERNEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3038272432 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1079 HOVER ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LONGMONT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80501 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 119404 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 140397 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 81154 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 81154 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 291261 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 291261 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 197618 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4676 |
| IRS990/CYOtherExpensesAmt | 0 | 571240 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 882803 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 227810 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 286047 |
| IRS990/CYTotalExpensesAmt | 0 | 857287 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1085097 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | AT THE ANNUAL CONFERENCE, INFORMATION IS PRESENTED AND DISSEMINATED THROUGH WORKSHOPS ABOUT INDUSTRY DEVELOPMENTS IN THE AREAS OF TECHNICAL INFORMATION, FACILITATION, MANAGEMENT, AND INDUSTRY WIDE STANDARDS |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 411211 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12665 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12665 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 3100 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 275 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3375 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 5256 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 5256 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 2669 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 55693 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 58362 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 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/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | BEN KOPP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BAHMAN AZARM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MANDY STEWART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CARSON RIVERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PAUL CUMMINGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | VICTOR GALLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROHAN SHAHANI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CAMERON ANNAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SHAWN TIERNEY |
| 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 | 81154 |
| 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/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1085097 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 25657 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 25657 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4676 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4676 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 197618 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| 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.STATEMENT OF VALUES:SAFETY - ACCT PROMOTES A CULTURE OF SAFETY FOR MEMBERS, THEIR CLIENTS, AND THE INDUSTRY OVERALL.FUN - ACCT FOSTERS FUN, A KEY ELEMENT OF EXPERIENTIAL LEARNING, RECREATION, AND ADVENTURE.INTEGRITY - ACCT HOLDS INTEGRITY AS A KEY VALUE; ETHICAL, RESPONSIBLE BEHAVIOR IS ESSENTIAL FOR ITS SUCCESS.LEADERSHIP - ACCT LEADS TO ACHIEVE THE BEST OUTCOMES FOR MEMBERS, STAKEHOLDERS, AND THE INDUSTRY.QUALITY - ACCT SEEKS QUALITY IN ALL IT DOES.PROFESSIONALISM - ACCT IS PROFESSIONAL IN ITS ACTIVITIES AND DEALINGS, AND REPRESENTS ITS MEMBERS AS PROFESSION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 388223 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 616033 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 28994 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 28994 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2854 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3998 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6852 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TECHNOLOGY/SOFTWARE LIC |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK AND MERCHANT FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | PAYROLL PROCESSING |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12620 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 15154 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 443 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 3155 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 13764 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13144 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 26384 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15158 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13587 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3155 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 185589 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 185589 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5471 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13833 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19304 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 19017 |
| IRS990/PrincipalOfficerNm | 0 | SHAWN TIERNEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE/EVENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CERTIFICATION/ACCREDIT |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PUBLICATIONS/STANDARDS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 724150 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 132967 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 25686 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 724150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 132967 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 25686 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE ACCT STANDARDS ADDRESS DESIGN, PERFORMANCE, INSPECTION, OPERATIONS, TRAINING, AND CERTIFICATION FOR THE CHALLENGE COURSE, CANOPY/ZIP LINE TOUR, AND AERIAL TREKKING COMMUNITY. THE ACCT HAS BEEN DEVELOPING STANDARDS FOR THE CHALLENGE COURSE INDUSTRY SINCE 1994. BETWEEN 1994 AND 2012, THE ACCT PUBLISHED EIGHT EDITIONS OF THE ACCT STANDARDS. THE ANSI/ACCT 03-2016 CHALLENGE COURSE AND CANOPY/ZIP LINE TOUR STANDARD RECEIVED FINAL APPROVAL JANUARY 11, 2016 FROM THE ANSI BOARD OF STANDARDS REVIEW. IT IS NOW AN APPROVED AMERICAN NATIONAL STANDARD (ANS) |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 142385 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE INSPECTOR CERTIFICATION PROGRAM WAS CREATED BY THE ASSOCIATION FOR CHALLENGE COURSE TECHNOLOGY (ACCT) TO SPECIFICALLY ADDRESS NORTH AMERICAN REGULATORY DEMANDS AND TO SET MINIMUM STANDARDS FOR CHALLENGE COURSE INSTALLATION, OPERATION, AND INSPECTION. ACCT ALSO DEVELOPED AN ACCEDITATION PROCESS FOR PARKS, PROGRAMS, AND VENDORS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 81735 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 212559 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 160 |
| IRS990/PYOtherExpensesAmt | 0 | 586425 |
| IRS990/PYOtherRevenueAmt | 0 | 16000 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 794677 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 189347 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 247624 |
| IRS990/PYTotalExpensesAmt | 0 | 834049 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1023396 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 227810 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 250162 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 479804 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LINE 6 EXPLANATION - 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 ABOVE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LINE 7A EXPLANATION - MEMBERS ELECT THE GOVERNING BODY. ACCREDITED PROFESSIONAL VENDOR MEMBERS SELECT A DESIGNATED NUMBER OF THE PEOPLE SERVING ON THE BOARD OF DIRECTORS. OTHER MEMBER CATEGORIES SELECT PEOPLE TO SERVE ON THE REST OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LINE 11B EXPLANATION - EXECUTIVE DIRECTOR REVIEWS TAX RETURN AND THEN DISTRIBUTES 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 IS PRESENTED TO THE ETHICS COMMITTEE AND RESOLVED ACCORDINGLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR AFTER RESEARCH OF COMPARABLE COMPENSATION PACKAGES. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE COMPARABILITY DATA AND RECOMMENDS THE SALARY. FINAL APPROVAL IS DECIDED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MEALS: PROGRAM SERVICE EXPENSES 1,505. MANAGEMENT AND GENERAL EXPENSES 1,375. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,880. POSTAGE: PROGRAM SERVICE EXPENSES 1,369. MANAGEMENT AND GENERAL EXPENSES 439. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,808. PRINTING: PROGRAM SERVICE EXPENSES 1,262. MANAGEMENT AND GENERAL EXPENSES 162. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,424. TELEPHONE/INTERNET: PROGRAM SERVICE EXPENSES 481. MANAGEMENT AND GENERAL EXPENSES 888. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,369. LICENSES AND PERMITS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,345. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,345. MISC: PROGRAM SERVICE EXPENSES 468. MANAGEMENT AND GENERAL EXPENSES 93. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 561. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 388584 |
| IRS990/TotalAssetsEOYAmt | 0 | 620201 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 388584 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 620201 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 197618 |
| IRS990/TotalEmployeeCnt | 0 | 10 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 221956 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 635331 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 857287 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 361 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4168 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 361 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4168 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 388223 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 616033 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 635331 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 882803 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 81154 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 4676 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 882803 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1085097 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 120 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 388584 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 620201 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 18462 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 51679 |
| IRS990/TravelGrp/TotalAmt | 0 | 70141 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 388223 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 616033 |
| 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 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.ACCTINFO.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHAWN TIERNEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3038272432 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-02-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ASSOCIATION FOR CHALLENGE COURSE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | TECHNOLOGY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ASSO |
| ReturnHeader/Filer/EIN | 0 | 541685335 |
| ReturnHeader/Filer/PhoneNum | 0 | 3038272432 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 19797 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOULDER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 80308 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | B75D151D96096969C62692EF5CAD57381AED3DF1 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 209.131.239.189 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-02-03 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | MS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 11:41:11 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201838699 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KRISTI L HATTIG CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 710 TENACITY DR STE 101 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LONGMONT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80504 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3036789286 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DEBORAH L RICE CPA EA SR TAX ACCOUN |
| ReturnHeader/ReturnTs | 0 | 2020-02-03T11:41:14-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-06-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.