Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
990 • Fiscal year 2021 • EIN 54-1685335
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 17.4% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Assets
Down$685,312
Down $24,442 (-3.4%) from 2020
Net Assets
Down$617,301
Down $83,417 (-12%) from 2020
Liabilities
Up$68,011
Up $58,975 (+653%) from 2020
Revenue
Up$518,249
Up $244,872 (+90%) from 2020
Expenses
Down$601,666
Down $355,897 (-37%) from 2020
Net Income
Up-$83,417
Up $600,769 (+88%) from 2020
Establishes and promotes the standard of performance and measure
The Association for Challenge Course Technology (ACCT) is an international trade association dedicated to standards, government relations, credentialing, professional development, and advancement of its members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $482,226 | $485,300 | ▲ $3,074 |
| Cash and Non-Interest-Bearing Accounts | $227,527 | $200,012 | ▼ $27,515 |
| Total Assets | $709,754 | $685,312 | ▼ $24,442 |
| Other Assets Total | $1 | - | - |
| Liabilities | |||
| Unsecured Notes Loans Payable | $0 | $61,400 | ▲ $61,400 |
| Accounts Payable and Accrued Expenses | $9,036 | $6,611 | ▼ $2,425 |
| Total Liabilities | $9,036 | $68,011 | ▲ $58,975 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $700,718 | $617,301 | ▼ $83,417 |
| Total Net Assets Fund Balance | $700,718 | $617,301 | ▼ $83,417 |
| Total Liabilities and Net Assets / Fund Balance | $709,754 | $685,312 | ▼ $24,442 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Shawn Tierney | Executive Director | FT | $90,000 | $90,000 |
| Name | Title |
|---|---|
| Carson Rivers | BOD Chair |
| Rohan Shahani | BOD Vice Chair |
| Bahman Azarm | Director |
| Bill Simpson | Director |
| Connor James | Director |
| Keith Jacobs | Director |
| Victor Gallo | Director |
| Korey Hampton | Secretary |
| Cameron Annas | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $383,438 |
| Other Expenses | $218,228 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $227,523 | $8,575 | $0 | $236,098 |
| Current Officers, Directors, Trustees, and Key Employees | $72,000 | $18,000 | $0 | $90,000 |
| Information Technology | $48,796 | $15,012 | $0 | $63,808 |
| Fees for Services Other | $55,295 | $0 | $0 | $55,295 |
| Other Employee Benefits | $26,548 | $3,281 | $0 | $29,829 |
| Insurance | $3,092 | $25,469 | $0 | $28,561 |
| Payroll Taxes | $24,932 | $2,579 | $0 | $27,511 |
| Occupancy | $17,428 | $3,722 | $0 | $21,150 |
| All Other Expenses | $5,842 | $3,105 | $0 | $8,947 |
| Other Expenses | $8,125 | $332 | $0 | $8,457 |
| Fees for Services Legal | $6,440 | $1,900 | $0 | $8,340 |
| Fees for Services Accounting | $0 | $5,795 | $0 | $5,795 |
| Travel | $5,513 | $228 | $0 | $5,741 |
| Office Expenses | $1,680 | $833 | $0 | $2,513 |
| Advertising | $247 | $0 | $0 | $247 |
| Conferences and Meetings | $-1,500 | $0 | $0 | $-1,500 |
| Total Functional Expenses | $512,405 | $89,261 | $0 | $601,666 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Membership is open to stakeholders in the challenge course / aerial adventure field, specifically: 1) Professional vendors accredited by ACCT; 2) Vendors, suppliers, or manufacturers of related services or equipment; 3) Organizations offering challenge course programs or services to the public; 4) Organizations or entitites that have interest or concern in the field; 5) Practitioners, students, or interested parties not directly affiliated with an organization described in 1-4.”
“Members elect the governing body. Accredited professional members select a designated number of the people serving on the Board of Directors. Other member categories select people to serve on the remainder of the board.”
“The Executive Director reviews the tax return, then forwards onto 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 of interest is presented to the Ethics Committee and resolved accordingly.”
“The Board of Directors determines compensation of the Executive Director after research of comparable compensation packages. The Executive Committee reviews and approves the comparability data and recommends the salary. Final approval is decided by the Board of Directors.”
“Upon Request”
“See attachments to 990 for Penalty Relief Request-For Reasonable Cause, as relates to Late Filing / Paper vs. E-filing.”
“Vendor Program = $54,633 54633.”
“Standards Program = $28,409 28409.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 9036 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6611 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The Association for Challenge Course Technology (ACCT) is an international trade association dedicated to standards, government relations, credentialing, professional development, and advancement of its members. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 247 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 247 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3105 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5842 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8947 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | William Zimmermann |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3038272432 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 19797 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Boulder |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80308 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 227527 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 200012 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 18000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 72000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 90000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | -1500 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | -1500 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 317676 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3148 |
| IRS990/CYOtherExpensesAmt | 0 | 218228 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 197425 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -83417 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 383438 |
| IRS990/CYTotalExpensesAmt | 0 | 601666 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 518249 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | At the annual conference, information is presented and disseminated through workshops regarding industry developments in the areas of technical information, facilitation, management, and industry-wide standards. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 191234 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5795 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5795 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1900 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 6440 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8340 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 55295 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 55295 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Shawn Tierney |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Carson Rivers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Rohan Shahani |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Cameron Annas |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Korey Hampton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Bahman Azarm |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Connor James |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Victor Gallo |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Keith Jacobs |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Bill Simpson |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 90000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOD Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOD Vice Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 61400 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 518249 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 15012 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 48796 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 63808 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 25469 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3092 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28561 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3148 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3148 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 256276 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The Association for Challenge Course Technology (ACCT) is an international trade association dedicated to standards, government relations, credentialing, professional development, and advancement of its members. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 700718 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 617301 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 700718 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 617301 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3722 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 17428 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 21150 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 833 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1680 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2513 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3281 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 26548 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 29829 |
| IRS990/OtherExpensesGrp/Desc | 0 | Bank & merchant fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Printing & publication |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues & subscriptions |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 430 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 332 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 9625 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 819 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8125 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 10055 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 819 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8457 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 8575 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 227523 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 236098 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2579 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 24932 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 27511 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | William J Zimmermann |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| 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/Accreditation |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Publications/Standards |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 125496 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 58118 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 13811 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Membership - ACCT addresses the needs and interests of the challenge course industry. ACCT's diverse global membership of owners, operators, builders, installers, college educators, camp directors, practitioners, students, researchers, and other stakeholders receive many member-only products, support, and services. Examples are industry updates, technical and safety notices, a bi-monthly newsletter, voting rights to elect the ACCT Board of Directors, discounted registration and exhibitor fees to the ACCT international conference, professional development opportunities, etc. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 159313 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | The inspector certification program was created by ACCT to specifically address North American regulatory demands. ACCT is a non-profit trade organization serving challenge course professionals worldwide. The Association serves to promote the use of challenge courses and to set minimum standards for course installation, operation, and inspection. ACCT also developed an accreditation process for parks, programs, and vendors. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 78816 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | Vendor Program = $54,633 The vendor program involves a review process of all vendor applicants to determine their adherence to ACCT Accreditation Policies and Procedures and its good faith commitment to ACCT standards. Successful completion of this review distinguishes a vendor member from other vendors, identifying them as having been found highly experienced and competent. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 1 | Standards Program = $28,409 The ACCT standards address design, performance, inspection, operations, training, and certification for the challenge course, canopy/zip line tour, and aerial trekking community. ACCT has been developing standards for the challenge course industry since 1994. |
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| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 1 | 28409 |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Membership is open to stakeholders in the challenge course / aerial adventure field, specifically: 1) Professional vendors accredited by ACCT; 2) Vendors, suppliers, or manufacturers of related services or equipment; 3) Organizations offering challenge course programs or services to the public; 4) Organizations or entitites that have interest or concern in the field; 5) Practitioners, students, or interested parties not directly affiliated with an organization described in 1-4. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Members elect the governing body. Accredited professional members select a designated number of the people serving on the Board of Directors. Other member categories select people to serve on the remainder of the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Executive Director reviews the tax return, then forwards onto 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 of interest is presented to the Ethics Committee and resolved accordingly. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Board of Directors determines compensation of the Executive Director after research of comparable compensation packages. The Executive Committee reviews and approves the comparability data and recommends the salary. Final approval is decided by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Upon Request |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | See attachments to 990 for Penalty Relief Request-For Reasonable Cause, as relates to Late Filing / Paper vs. E-filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Vendor Program = $54,633 54633. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Standards Program = $28,409 28409. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part III, Line 4d |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part III, Line 4d |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 617301 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 83042 |
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| IRS990/USAddress/AddressLine1Txt | 0 | 1460 Lee Hill Rd 2 |
| IRS990/USAddress/CityNm | 0 | Boulder |
| IRS990/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/USAddress/ZIPCd | 0 | 80304 |
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| IRS990/WebsiteAddressTxt | 0 | www.acctinfo.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | William J Zimmermann |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3038272432 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-08-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | The Association for Challenge Course 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 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.