Civic Intelligence

The Association for Challenge Course Technology

990 • Fiscal year 2022 • EIN 54-1685335

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 21, 2022

Organization Profilewww.acctinfo.org
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

76th percentile

0.28x

Higher debt load relative to assets than 76% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.23x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Net Margin

9th percentile

-21%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

67th percentile

$91,400

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Asset Growth

26th percentile

-7.6%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

83rd percentile

51%

Faster revenue growth than 83% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$633,119

Down $52,193 (-7.6%) from 2021

Net Assets

Down

$457,169

Down $160,132 (-26%) from 2021

Liabilities

Up

$175,950

Up $107,939 (+159%) from 2021

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin9th percentile

Revenue

Up

$780,565

Up $262,316 (+51%) from 2021

Expenses

Up

$940,697

Up $339,031 (+56%) from 2021

Net Income

Down

-$160,132

Down $76,715 (-92%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth26th 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

2022

Assets$633,119
Liabilities$175,950
Net Assets$457,169
Open 2022 Filing

Operations Trend

Revenue Growth83rd 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

2022

Revenue$780,565
Expenses$940,697
Net Income-$160,132
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 21, 2022
Return Version
2021v4.1
Gross Receipts
$780,565
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$485,300$524,957▲ $39,657
Cash and Non-Interest-Bearing Accounts$200,012$108,162▼ $91,850
Total Assets$685,312$633,119▼ $52,193
Liabilities
Unsecured Notes Loans Payable$61,400$169,300▲ $107,900
Accounts Payable and Accrued Expenses$6,611$6,650▲ $39
Total Liabilities$68,011$175,950▲ $107,939
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$617,301$457,169▼ $160,132
Total Net Assets Fund Balance$617,301$457,169▼ $160,132
Total Liabilities and Net Assets / Fund Balance$685,312$633,119▼ $52,193
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Shawn TierneyExecutive DirectorFT$91,400$91,400
William ZimmermannExecutive DirectorFT$24,115$24,115

Board Members and Trustees

NameTitle
Carson RiversBOD Chair
Rohan ShahaniBOD Vice Chair
Bahman AzarmDirector
Bill SimpsonDirector
Connor JamesDirector
Jason OngDirector
Keith JacobsDirector
Korey HamptonSecretary
Erik MarterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$275,702
Program Service Revenue
$503,374
Investment Income
$1,489
Other Revenue
$0
Change in Net Assets
$-160,132
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$583,806
Salaries, Compensation, and Employee Benefits$356,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$262,533$11,376$0$273,909
Other Salaries and Wages$178,907$8,098$0$187,005
Current Officers, Directors, Trustees, and Key Employees$92,412$23,103$0$115,515
Fees for Services Other$87,318$0$0$87,318
Information Technology$63,126$17,255$0$80,381
Insurance$4,418$26,171$0$30,589
Other Employee Benefits$25,444$3,007$0$28,451
Payroll Taxes$23,219$2,701$0$25,920
Travel$14,934$10,559$0$25,493
Occupancy$17,209$4,853$0$22,062
All Other Expenses$8,206$4,669$0$12,875
Fees for Services Legal$8,605$3,665$0$12,270
Office Expenses$7,195$2,439$0$9,634
Other Expenses$8,129$0$0$8,129
Fees for Services Accounting$0$6,401$0$6,401
Advertising$2,762$545$0$3,307
Total Functional Expenses$815,525$125,172$0$940,697
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
No
Subject to proxy tax
Yes
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 35% controlled entity
No
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
Filing and Contact Details

Filer

Filer Name
The Association for Challenge Course Technology
EIN
54-1685335
Phone
3038272432
Address
PO Box 19797, Boulder, CO 80308

Signing Officer

Name
Korey Hampton
Title
President & Executive Director
Phone
3038272432
Signed
2022-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Korey Hampton
Formed
1993
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
120

Preparer

Firm
Macrae Accounting Pc
Address
1759 OCEANSIDE BLVD STE C PMB 189, OCEANSIDE, CA 92054
Preparer
Catherine MacRae CPA
Phone
3034405365
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“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.”

Pt VI, Line 7A

“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.”

Pt VI, Line 11B

“The Executive Director reviews the tax return, then forwards onto board members for review prior to filing.”

Pt VI, 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 of interest is presented to the Ethics Committee and resolved accordingly.”

Pt VI, Line 15A

“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.”

Pt VI, Line 19

“Upon Request”

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IRS990/OtherSalariesAndWagesGrp/TotalAmt0187005
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IRS990/PayrollTaxesGrp/FundraisingAmt00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt023219
IRS990/PayrollTaxesGrp/TotalAmt025920
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IRS990/PrincipalOfficerNm0Korey Hampton
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IRS990/ProgramServiceRevenueGrp/Desc0Conference/Events
IRS990/ProgramServiceRevenueGrp/Desc1Certification/Accreditation
IRS990/ProgramServiceRevenueGrp/Desc2Publications/Standards
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0386139
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1102002
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215233
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0The inspector certification program was created by ACCT to specifically address North American regulatory demands. ACCT is a non-profit trade organization serving challeng course professional 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 accredidation process for parks, programs, and vendors, involving review of applicants to determine their adherence to ACCT accreditation policies and procedures, and its good faith commitment to ACCT standards.
IRS990/ProgSrvcAccomActy3Grp/Desc0The ACCT standards address design, performance, inspection, operations, training, and certification for the challenge course, ine tour, and aerial trekking community. ACCT has been developing standards for the challenge course industry since 1994.
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IRS990/PYInvestmentIncomeAmt03148
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IRS990/PYRevenuesLessExpensesAmt0-83417
IRS990/PYSalariesCompEmpBnftPaidAmt0383438
IRS990/PYTotalExpensesAmt0601666
IRS990/PYTotalRevenueAmt0518249
IRS990/ReconcilationRevenueExpnssAmt0-160132
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership 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/ExplanationTxt1Members 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/ExplanationTxt2The Executive Director reviews the tax return, then forwards onto 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 of interest is presented to the Ethics Committee and resolved accordingly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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/ExplanationTxt5Upon Request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0275702
IRS990/TotalEmployeeCnt07
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0125172
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0815525
IRS990/TotalFunctionalExpensesGrp/TotalAmt0940697
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt068011
IRS990/TotalLiabilitiesEOYAmt0175950
IRS990/TotalLiabilitiesGrp/BOYAmt068011
IRS990/TotalLiabilitiesGrp/EOYAmt0175950
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0617301
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0457169
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt0115515
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0503374
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0780565
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0120
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0633119
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt010559
IRS990/TravelGrp/ProgramServicesAmt014934
IRS990/TravelGrp/TotalAmt025493
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt061400
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0169300
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 19797
IRS990/USAddress/CityNm0Boulder
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080308
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.acctinfo.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Korey Hampton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03038272432
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Association for Challenge Course Technology
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/PreparerFirmGrp/PreparerFirmEIN0841612506
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MACRAE ACCOUNTING PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01759 OCEANSIDE BLVD STE C PMB 189
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OCEANSIDE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092054
ReturnHeader/PreparerPersonGrp/PhoneNum03034405365
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Catherine MacRae CPA
ReturnHeader/ReturnTs02023-05-12T12:20:47-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Korey

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$633,119
Liabilities
$175,950
Net assets
$457,169
Revenue
$780,565
Expenses
$940,697
Net income
-$160,132
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