Civic Intelligence

The Association for Challenge Course Technology

990 • Fiscal year 2018 • EIN 54-1685335

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 12, 2018

Organization Profilewww.acctinfo.org
1079 S Hover StreetLongmont, CO 80501

(303) 827-2432

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

10th percentile

0.00x

Higher debt load relative to revenue than 10% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

46th percentile

2.6%

Higher net margin than 46% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

29th percentile

$74,592

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

63rd percentile

6.3%

Faster asset growth than 63% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

24th percentile

-4.1%

Faster revenue growth than 24% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$388,584

Up $23,028 (+6.3%) from 2017

Net Assets

Up

$388,223

Up $27,091 (+7.5%) from 2017

Liabilities

Down

$361

Down $4,063 (-92%) from 2017

Revenue And Expenses
Liabilities / Revenue10th percentileNet Margin46th percentile

Revenue

Down

$1,023,396

Down $43,726 (-4.1%) from 2017

Expenses

Up

$996,305

Up $162,256 (+19%) from 2017

Net Income

Down

$27,091

Down $205,982 (-88%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

2018

Assets$388,584
Liabilities$361
Net Assets$388,223
Open 2018 Filing

Operations Trend

Revenue Growth24th percentile

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

2018

Revenue$1,023,396
Expenses$996,305
Net Income$27,091
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 12, 2018
Return Version
2017v2.2
Gross Receipts
$1,023,396
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$200,002$250,162▲ $50,160
Cash and Non-Interest-Bearing Accounts$153,741$119,404▼ $34,337
Prepaid Expenses and Deferred Charges$11,813$19,017▲ $7,204
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$365,556$388,584▲ $23,028
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$4,424$361▼ $4,063
Total Liabilities$4,424$361▼ $4,063
Net Assets / Fund Balance
Unrestricted Net Assets$361,132$388,223▲ $27,091
Total Net Assets Fund Balance$361,132$388,223▲ $27,091
Total Liabilities and Net Assets / Fund Balance$365,556$388,584▲ $23,028
Compensation and Service Providers
Top Officer Pay29th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Shawn TierneyExecutive DirectorFT$74,592$74,592

Board Members and Trustees

NameTitle
Ben KoppChairman
Bahman AzarmVice Chairman
Dylan BurtDirector
Micah HendersonDirector
Michelle HeplerDirector
Ryan OlsonDirector
Sara BellDirector
Scott AndrewsSecretary
Carson RiversTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$212,559
Program Service Revenue
$794,677
Investment Income
$160
Other Revenue
$16,000
Change in Net Assets
$27,091
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$697,722
Salaries, Compensation, and Employee Benefits$298,583
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$385,027$13,222-$398,249
Other Salaries and Wages$184,415$20,490-$204,905
Current Officers, Directors, Trustees, and Key Employees-$74,592-$74,592
Fees for Services Management-$55,345-$55,345
Travel$15,345$13,794-$29,139
Fees for Services Other-$26,100-$26,100
All Other Expenses$18,733$4,116-$22,849
Payroll Taxes$17,177$1,909-$19,086
Insurance$14,630$1,626-$16,256
Fees for Services Accounting-$14,965-$14,965
Fees for Services Legal-$14,026-$14,026
Occupancy$9,635$1,071-$10,706
Advertising-$10,589-$10,589
Other Expenses$3,033$1,940-$4,973
Office Expenses$2,772$308-$3,080
Interest-$974-$974
Information Technology$180$20-$200
Total Functional Expenses$740,683$255,622$0$996,305
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Line 6: Explanation of Classes of Members or Shareholder

“MEMBERSHIP IS OPEN TO STAKEHOLDERS IN THE CHALLENGE COURSE/aerial adventure FIELD, SPECIFICALLY:1) Professional VendorS ACCREDITED BY ACCT2) VENDORS, SUPPLIERS, OR MANUFACTURERS OF RELATED SERVICES OR EQUIPMENT 3) organizationS offering challenge course programs or services to the public4) organizationS or entitIES that haVE interest or concern in THE FIELD5) PractitionerS, studentS, or interested partIES not directly affiliated with an organization DESCRIBED ABOVE”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Executive director reviews tax return and then distributes to board members for review prior to filing”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“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, Line 19: Other Organization Documents Publicly Available

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
The Association for Challenge Course
EIN
54-1685335
Phone
3038272432
Address
1079 S Hover Street, Longmont, CO 80501

Signing Officer

Name
Shawn Tierney
Title
Executive Director
Phone
3033285978
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Tierney
Formed
1993
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
119

Preparer

Firm
Kristi L Hattig CPA LLC
Address
710 TENACITY DRIVE STE 101, LONGMONT, CO 80504-7316
Preparer
Deborah L Rice CPA EA
Phone
3036789286
Raw XML AppendixShowing 400 of 414 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04424
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0361
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
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/ManagementAndGeneralAmt010589
IRS990/AdvertisingGrp/TotalAmt010589
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04116
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018733
IRS990/AllOtherExpensesGrp/TotalAmt022849
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0SHAWN TIERNEY
IRS990/BooksInCareOfDetail/PhoneNum03033285978
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04770 BASELINE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOULDER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080303
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0153741
IRS990/CashNonInterestBearingGrp/EOYAmt0119404
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt074592
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt074592
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt013222
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0385027
IRS990/ConferencesMeetingsGrp/TotalAmt0398249
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0212559
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0160
IRS990/CYOtherExpensesAmt0697722
IRS990/CYOtherRevenueAmt016000
IRS990/CYProgramServiceRevenueAmt0794677
IRS990/CYRevenuesLessExpensesAmt027091
IRS990/CYSalariesCompEmpBnftPaidAmt0298583
IRS990/CYTotalExpensesAmt0996305
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01023396
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
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/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014965
IRS990/FeesForServicesAccountingGrp/TotalAmt014965
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt014026
IRS990/FeesForServicesLegalGrp/TotalAmt014026
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt055345
IRS990/FeesForServicesManagementGrp/TotalAmt055345
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt026100
IRS990/FeesForServicesOtherGrp/TotalAmt026100
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
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/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/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/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0BEN KOPP
IRS990/Form990PartVIISectionAGrp/PersonNm1BAHMAN AZARM
IRS990/Form990PartVIISectionAGrp/PersonNm2SCOTT ANDREWS
IRS990/Form990PartVIISectionAGrp/PersonNm3CARSON RIVERS
IRS990/Form990PartVIISectionAGrp/PersonNm4MICAH HENDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5RYAN OLSON
IRS990/Form990PartVIISectionAGrp/PersonNm6SARA BELL
IRS990/Form990PartVIISectionAGrp/PersonNm7DYLAN BURT
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHELLE HEPLER
IRS990/Form990PartVIISectionAGrp/PersonNm9SHAWN 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/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt974592
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/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/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01023396
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt020
IRS990/InformationTechnologyGrp/ProgramServicesAmt0180
IRS990/InformationTechnologyGrp/TotalAmt0200
IRS990/InsuranceGrp/ManagementAndGeneralAmt01626
IRS990/InsuranceGrp/ProgramServicesAmt014630
IRS990/InsuranceGrp/TotalAmt016256
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0974
IRS990/InterestGrp/TotalAmt0974
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0160
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0160
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CO
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0212559
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Association for Challenge Course Technology (ACCT) establishes and promotes the standard of care and measure of excellence that defines professional practice and effective challenge course programs. ACCT develops, refines, and publishes standards for Installing, maintaining, and managing challenge courses; provides forums for education and professional development; and advocates for the challenge course and adventure industry.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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0361132
IRS990/NetAssetsOrFundBalancesEOYAmt0388223
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01071
IRS990/OccupancyGrp/ProgramServicesAmt09635
IRS990/OccupancyGrp/TotalAmt010706
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0308
IRS990/OfficeExpensesGrp/ProgramServicesAmt02772
IRS990/OfficeExpensesGrp/TotalAmt03080
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BANK AND MERCHANT FEES
IRS990/OtherExpensesGrp/Desc1CERTIFICATION COST TO PROVIDE
IRS990/OtherExpensesGrp/Desc2WORKGROUP
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0535
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11940
IRS990/OtherExpensesGrp/ProgramServicesAmt037791
IRS990/OtherExpensesGrp/ProgramServicesAmt133233
IRS990/OtherExpensesGrp/ProgramServicesAmt218712
IRS990/OtherExpensesGrp/ProgramServicesAmt33033
IRS990/OtherExpensesGrp/TotalAmt038326
IRS990/OtherExpensesGrp/TotalAmt133233
IRS990/OtherExpensesGrp/TotalAmt218712
IRS990/OtherExpensesGrp/TotalAmt34973
IRS990/OtherRevenueMiscGrp/Desc0sponsorships
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016000
IRS990/OtherRevenueTotalAmt016000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020490
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0184415
IRS990/OtherSalariesAndWagesGrp/TotalAmt0204905
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01909
IRS990/PayrollTaxesGrp/ProgramServicesAmt017177
IRS990/PayrollTaxesGrp/TotalAmt019086
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011813
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019017
IRS990/PrincipalOfficerNm0SHAWN TIERNEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CERTIFICATION/ACCREDITATI
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE/SYMPOSIA
IRS990/ProgramServiceRevenueGrp/Desc2PUBLICATIONS/STANDARDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0133929
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1625891
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt234857
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0133929
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1625891
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt234857
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/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/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0226304
IRS990/PYInvestmentIncomeAmt014
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0586425
IRS990/PYOtherRevenueAmt031657
IRS990/PYProgramServiceRevenueAmt0809147
IRS990/PYRevenuesLessExpensesAmt0233073
IRS990/PYSalariesCompEmpBnftPaidAmt0247624
IRS990/PYTotalExpensesAmt0834049
IRS990/PYTotalRevenueAmt01067122
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt027091
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0200002
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0250162
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS OPEN TO STAKEHOLDERS IN THE CHALLENGE COURSE/aerial adventure FIELD, SPECIFICALLY:1) Professional VendorS ACCREDITED BY ACCT2) VENDORS, SUPPLIERS, OR MANUFACTURERS OF RELATED SERVICES OR EQUIPMENT 3) organizationS offering challenge course programs or services to the public4) organizationS or entitIES that haVE interest or concern in THE FIELD5) PractitionerS, studentS, or interested partIES not directly affiliated with an organization DESCRIBED ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR REVIEWS TAX RETURN AND THEN DISTRIBUTES TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS 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/ExplanationTxt3THE 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/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0365556
IRS990/TotalAssetsEOYAmt0388584
IRS990/TotalAssetsGrp/BOYAmt0365556
IRS990/TotalAssetsGrp/EOYAmt0388584
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0212559
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0255622
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0740683
IRS990/TotalFunctionalExpensesGrp/TotalAmt0996305
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04424
IRS990/TotalLiabilitiesEOYAmt0361
IRS990/TotalLiabilitiesGrp/BOYAmt04424
IRS990/TotalLiabilitiesGrp/EOYAmt0361
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0361132
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0388223
IRS990/TotalProgramServiceRevenueAmt0794677
IRS990/TotalReportableCompFromOrgAmt074592
IRS990/TotalRevenueGrp/ExclusionAmt0160
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0810677
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01023396
IRS990/TotalVolunteersCnt0119
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0365556
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0388584
IRS990/TravelGrp/ManagementAndGeneralAmt013794
IRS990/TravelGrp/ProgramServicesAmt015345
IRS990/TravelGrp/TotalAmt029139
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0361132
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0388223
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.acctinfo.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHAWN TIERNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03033285978
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE ASSOCIATION FOR CHALLENGE COURSE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TECHNOLOGY
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0541685335
ReturnHeader/Filer/PhoneNum03038272432
ReturnHeader/Filer/USAddress/AddressLine1Txt01079 S Hover Street
ReturnHeader/Filer/USAddress/CityNm0Longmont
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$388,584
Liabilities
$361
Net assets
$388,223
Revenue
$1,023,396
Expenses
$996,305
Net income
$27,091
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