Association for Challenge Course Technology INC

Not tax-deductible

Longmont, CO501(c)(6)EIN 54-1685335Revenue $793K in FY2025

On file with the IRSacctinfo.org338 Main Street Suite 6, 80501-5527 · Longmont, COTax-exempt since Feb 1996

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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.

100¢ of each $1 spent went to programs.
Run by 120 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $77K a year · 10% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$106K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$181K
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$793K
-2% vs prior year
Spent
$792K
To programs
100%
Net assets
$306K
By yearFY2021–FY2025
Revenue
$793K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2021$518K
FY2022$781K
FY2023$966K
FY2024$812K
FY2025$793K
Expenses
$792K
FY2025▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2021$602K
FY2022$941K
FY2023$1.1M
FY2024$863K
FY2025$792K
Net assets
$306K
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2021$617K
FY2022$457K
FY2023$367K
FY2024$316K
FY2025$306K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $792K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $106K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$106,050Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Melissa a Webb$106,050$85,228———
Shawn Tierney———$91,400$90,000
William Zimmermann——$84,690$24,115—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes safety and professionalism in challenge course technology through standards and training.

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Provided by the organization

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3 programs · in their own filed words · FY2024
01

Acct Programs

Acct is a nonprofit trade organization serving aerial adventure and challenge course professionals worldwide. We provide inspector certification for individuals conducting course inspections and vendor accreditation for organizations offering design, installation, inspection, and training services that meet acct standards.

Pt IX · col B
02

Acct Standards

Founded in 1993, acct is an ansi-accredited standards developer serving the challenge course, aerial adventure park, canopy tour, and zip line industry. Acct published the first industry standards in 1994 and continues to develop standards addressing design, performance, inspection, operations, training, and certification.

Pt IX · col B
03

Annual Conference

An annual gathering of challenge course and aerial adventure professionals to share knowledge and industry development. Information is presented through workshops on technical topics, facilitation, management, operations, training, and standards.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$793K
Ln 12
Fees for servicesLn 2g$603K
Gifts and grantsLn 1h$185K
Investment incomeLn 3$5K
Money outPt IX
$792K
Ln 25
Programscol B$792K
Owns and owesPt X
$306K
net assets · Ln 32
Cash and savingsLn 1–2$486K
Total assetsLn 16$487K
LiabilitiesLn 26$181K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$185K
Fees for servicesLn 2g$603K
Investment incomeLn 3$5K
Total revenueLn 12$793K
Assets in detailPt X, end of year
CashLn 1$77K
SavingsLn 2$409K
Cash and savings togetherLn 1–2$486K
Total assetsLn 16$487K
LiabilitiesLn 26$181K
Net assetsLn 32$306K
OperationsPt I, VI
EmployeesI 58
VolunteersI 6120
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$493K$486K
Total assetsLn 16$498K$487K
LiabilitiesLn 26$182K$181K
Net assetsLn 32$316K$306K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$126K$126K$0$0
Other salaries and wagesLn 7$163K$163K$0$0
Other employee benefitsLn 9$23K$23K$0$0
Payroll taxesLn 10$23K$23K$0$0
Legal feesLn 11b$3K$3K$0$0
Accounting feesLn 11c$18K$18K$0$0
Lobbying feesLn 11d$2K$2K$0$0
Other fees for servicesLn 11g$40K$40K$0$0
Advertising and promotionLn 12$4K$4K$0$0
Office expensesLn 13$4K$4K$0$0
Information technologyLn 14$49K$49K$0$0
OccupancyLn 16$13K$13K$0$0
TravelLn 17$49K$49K$0$0
InterestLn 20$5K$5K$0$0
InsuranceLn 23$25K$25K$0$0
Other expenses (24a–d)Ln 24$36K$36K$0$0
All other expensesLn 24e$208K$208K$0$0
Total functional expensesLn 25$792K$792K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $793K$792K$788$306K 990 PDF
FY2024 $812K$863K−$51K$316K 990 PDF
FY2023 $966K$1.1M−$90K$367K 990 PDF
FY2022 $781K$941K−$160K$457K 990 PDF
FY2021 $518K$602K−$83K$617K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $793,246 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $162,508$184,830
I-9 Program service revenuePrior year $643,566$603,190
I-10 Investment income$5,226
I-11 Other revenuePrior year $5,780$0
I-12 Total revenuePrior year $811,854$793,246
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $283,876$335,545
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $579,358$456,913
I-18 Total expensesPrior year $863,234$792,458
I-19 Revenue less expensesPrior year −$51,380$788
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $793,246 across 5 lines filed
VIII-1b Membership dues$184,830
VIII-1h Total contributions, gifts and grants$184,830
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$603,190
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $5,226$5,226
VIII-12 Total revenueRelated to mission $603,190 · Unrelated business $0 · Excluded from tax $5,226$793,246
Part IX · Statement of functional expenses $792,458 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $126,405 · Management $0 · Fundraising $0$126,405
IX-7 Other salaries and wagesPrograms $163,017 · Management $0 · Fundraising $0$163,017
IX-9 Other employee benefitsPrograms $23,175 · Management $0 · Fundraising $0$23,175
IX-10 Payroll taxesPrograms $22,948 · Management $0 · Fundraising $0$22,948
IX-11b Legal feesPrograms $2,867 · Management $0 · Fundraising $0$2,867
IX-11c Accounting feesPrograms $18,095 · Management $0 · Fundraising $0$18,095
IX-11d Lobbying feesPrograms $2,000 · Management $0 · Fundraising $0$2,000
IX-11g Other fees for servicesPrograms $40,167 · Management $0 · Fundraising $0$40,167
IX-12 Advertising and promotionPrograms $4,331 · Management $0 · Fundraising $0$4,331
IX-13 Office expensesPrograms $4,373 · Management $0 · Fundraising $0$4,373
IX-14 Information technologyPrograms $49,312 · Management $0 · Fundraising $0$49,312
IX-16 OccupancyPrograms $12,639 · Management $0 · Fundraising $0$12,639
IX-17 TravelPrograms $49,223 · Management $0 · Fundraising $0$49,223
IX-20 InterestPrograms $4,595 · Management $0 · Fundraising $0$4,595
IX-23 InsurancePrograms $24,862 · Management $0 · Fundraising $0$24,862
IX-24 Other expenses (24a–d)Programs $36,404 · Management $0 · Fundraising $0$36,404
IX-24e All other expensesPrograms $208,045 · Management $0 · Fundraising $0$208,045
IX-25 Total functional expensesPrograms $792,458 · Management $0 · Fundraising $0$792,458
Part X · Balance sheet $486,812 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $88,114$77,015
X-2 Savings and temporary cash investmentsStart of year $404,975$409,332
X-9 Prepaid expenses and deferred chargesStart of year $5,091$465
X-16 Total assetsStart of year $498,180$486,812
X-17 Accounts payable and accrued expensesStart of year $14,049$5,503
X-24 Unsecured notes and loans payableStart of year $167,790$175,182
X-26 Total liabilitiesStart of year $181,839$180,685
X-27 Net assets without donor restrictionsStart of year $316,341$306,127
X-32 Total net assets or fund balancesStart of year $316,341$306,127
X-33 Total liabilities and net assetsStart of year $498,180$486,812
Part XI · Reconciliation of net assets $306,127 net assets at year end
XI-1 Total revenue$793,246
XI-2 Total expenses$792,458
XI-3 Revenue less expenses$788
XI-4 Net assets at start of year$316,341
XI-8 Prior period adjustments−$11,002
XI-10 Net assets at end of year$306,127

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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