Civic Intelligence

The Association for Challenge Course Technology

990 • Fiscal year 2019 • EIN 54-1685335

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 03, 2020

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

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

87th percentile

21%

Higher net margin than 87% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

31st percentile

$81,154

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

96th percentile

60%

Faster asset growth than 96% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

60th percentile

6.0%

Faster revenue growth than 60% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

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

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

2019

Assets$620,201
Liabilities$4,168
Net Assets$616,033

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

2019

Revenue$1,085,097
Expenses$857,287
Net Income$227,810
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 3, 2020
Return Version
2018v3.1
Gross Receipts
$1,085,097
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shawn TierneyExecutive DirectorFT$81,154$81,154

Board Members and Trustees

NameTitle
Ben KoppChairman
Bahman AzarmVice Chairman
Cameron AnnasDirector
Paul CummingsDirector
Rohan ShahaniDirector
Victor GalloDirector
Mandy StewartSecretary
Carson RiversTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$197,618
Program Service Revenue
$882,803
Investment Income
$4,676
Other Revenue
$0
Change in Net Assets
$227,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Subject to proxy tax
No
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 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

Governance Explanations

Form 990, Part VI, Section A, Line 6

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

Form 990, Part VI, Section A, Line 7A

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.

Form 990, Part VI, Section B, Line 11B

Line 11b explanation - executive director reviews tax return and then distributes to board members for review prior to filing

Form 990, Part VI, Section B, 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 is presented to the ethics committee and resolved accordingly.

Form 990, Part VI, Section B, Line 15A

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.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Association for Challenge Course
EIN
54-1685335
Phone
3038272432
Address
PO BOX 19797, BOULDER, CO 80308

Signing Officer

Name
Shawn Tierney
Title
Executive Director
Phone
3038272432
Signed
2020-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Tierney
Formed
1993
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
120

Preparer

Firm
Kristi L Hattig CPA LLC
Address
710 TENACITY DR STE 101, LONGMONT, CO 80504
Preparer
Deborah L Rice CPA Ea Sr Tax Accoun
Phone
3036789286
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

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.

Raw XML Appendix374 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0361
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04168
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE 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/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt01006
IRS990/AdvertisingGrp/TotalAmt01006
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04302
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05085
IRS990/AllOtherExpensesGrp/TotalAmt09387
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SHAWN TIERNEY
IRS990/BooksInCareOfDetail/PhoneNum03038272432
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01079 HOVER ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0LONGMONT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080501
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0119404
IRS990/CashNonInterestBearingGrp/EOYAmt0140397
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt081154
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt081154
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0291261
IRS990/ConferencesMeetingsGrp/TotalAmt0291261
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0197618
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04676
IRS990/CYOtherExpensesAmt0571240
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0882803
IRS990/CYRevenuesLessExpensesAmt0227810
IRS990/CYSalariesCompEmpBnftPaidAmt0286047
IRS990/CYTotalExpensesAmt0857287
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01085097
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0AT 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/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0411211
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt012665
IRS990/FeesForServicesAccountingGrp/TotalAmt012665
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03100
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0275
IRS990/FeesForServicesLegalGrp/TotalAmt03375
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt05256
IRS990/FeesForServicesManagementGrp/TotalAmt05256
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02669
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt055693
IRS990/FeesForServicesOtherGrp/TotalAmt058362
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
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/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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/PersonNm0BEN KOPP
IRS990/Form990PartVIISectionAGrp/PersonNm1BAHMAN AZARM
IRS990/Form990PartVIISectionAGrp/PersonNm2MANDY STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm3CARSON RIVERS
IRS990/Form990PartVIISectionAGrp/PersonNm4PAUL CUMMINGS
IRS990/Form990PartVIISectionAGrp/PersonNm5VICTOR GALLO
IRS990/Form990PartVIISectionAGrp/PersonNm6ROHAN SHAHANI
IRS990/Form990PartVIISectionAGrp/PersonNm7CAMERON ANNAS
IRS990/Form990PartVIISectionAGrp/PersonNm8SHAWN TIERNEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt881154
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/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01085097
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt025657
IRS990/InsuranceGrp/TotalAmt025657
IRS990/InvestmentIncomeGrp/ExclusionAmt04676
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04676
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0197618
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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.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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0388223
IRS990/NetAssetsOrFundBalancesEOYAmt0616033
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt028994
IRS990/OccupancyGrp/TotalAmt028994
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02854
IRS990/OfficeExpensesGrp/ProgramServicesAmt03998
IRS990/OfficeExpensesGrp/TotalAmt06852
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TECHNOLOGY/SOFTWARE LIC
IRS990/OtherExpensesGrp/Desc1BANK AND MERCHANT FEES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3PAYROLL PROCESSING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012620
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt115154
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2443
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33155
IRS990/OtherExpensesGrp/ProgramServicesAmt013764
IRS990/OtherExpensesGrp/ProgramServicesAmt14
IRS990/OtherExpensesGrp/ProgramServicesAmt213144
IRS990/OtherExpensesGrp/TotalAmt026384
IRS990/OtherExpensesGrp/TotalAmt115158
IRS990/OtherExpensesGrp/TotalAmt213587
IRS990/OtherExpensesGrp/TotalAmt33155
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0185589
IRS990/OtherSalariesAndWagesGrp/TotalAmt0185589
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05471
IRS990/PayrollTaxesGrp/ProgramServicesAmt013833
IRS990/PayrollTaxesGrp/TotalAmt019304
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019017
IRS990/PrincipalOfficerNm0SHAWN TIERNEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE/EVENTS
IRS990/ProgramServiceRevenueGrp/Desc1CERTIFICATION/ACCREDIT
IRS990/ProgramServiceRevenueGrp/Desc2PUBLICATIONS/STANDARDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0724150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1132967
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225686
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0724150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1132967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225686
IRS990/ProgSrvcAccomActy2Grp/Desc0THE 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/ExpenseAmt0142385
IRS990/ProgSrvcAccomActy3Grp/Desc0THE 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/ExpenseAmt081735
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0212559
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0160
IRS990/PYOtherExpensesAmt0586425
IRS990/PYOtherRevenueAmt016000
IRS990/PYProgramServiceRevenueAmt0794677
IRS990/PYRevenuesLessExpensesAmt0189347
IRS990/PYSalariesCompEmpBnftPaidAmt0247624
IRS990/PYTotalExpensesAmt0834049
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01023396
IRS990/ReconcilationRevenueExpnssAmt0227810
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0250162
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0479804
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 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/ExplanationTxt1LINE 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/ExplanationTxt2LINE 11B EXPLANATION - EXECUTIVE DIRECTOR REVIEWS TAX RETURN AND THEN DISTRIBUTES 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 IS PRESENTED TO THE ETHICS COMMITTEE AND RESOLVED ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEALS: 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0388584
IRS990/TotalAssetsEOYAmt0620201
IRS990/TotalAssetsGrp/BOYAmt0388584
IRS990/TotalAssetsGrp/EOYAmt0620201
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0197618
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0221956
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0635331
IRS990/TotalFunctionalExpensesGrp/TotalAmt0857287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0361
IRS990/TotalLiabilitiesEOYAmt04168
IRS990/TotalLiabilitiesGrp/BOYAmt0361
IRS990/TotalLiabilitiesGrp/EOYAmt04168
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0388223
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0616033
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0635331
IRS990/TotalProgramServiceRevenueAmt0882803
IRS990/TotalReportableCompFromOrgAmt081154
IRS990/TotalRevenueGrp/ExclusionAmt04676
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0882803
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01085097
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0388584
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0620201
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt018462
IRS990/TravelGrp/ProgramServicesAmt051679
IRS990/TravelGrp/TotalAmt070141
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0388223
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0616033
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 19797
IRS990/USAddress/CityNm0BOULDER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080308
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ACCTINFO.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHAWN TIERNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03038272432
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION FOR CHALLENGE COURSE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TECHNOLOGY
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0541685335
ReturnHeader/Filer/PhoneNum03038272432
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 19797
ReturnHeader/Filer/USAddress/CityNm0BOULDER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080308
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B75D151D96096969C62692EF5CAD57381AED3DF1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.131.239.189
ReturnHeader/FilingSecurityInformation/IPDt02020-02-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm011:41:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201838699
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRISTI L HATTIG CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0710 TENACITY DR STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONGMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080504
ReturnHeader/PreparerPersonGrp/PhoneNum03036789286
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH L RICE CPA EA SR TAX ACCOUN
ReturnHeader/ReturnTs02020-02-03T11:41:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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