Association for Challenge Course Technology INC FY2021 filing

Not tax-deductible

Longmont, CO501(c)(6)EIN 54-1685335Revenue $518K in FY2021

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.

85¢ of each $1 spent went to programs.
$90K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$68K
10% of total assets
Looks good: liabilities are 10% 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
$518K
Spent
$602K
To programs
85%
Net assets
$617K
By yearFY2021–FY2025
Revenue
$518K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$518K
FY2022$781K
FY2023$966K
FY2024$812K
FY2025$793K
Expenses
$602K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$602K
FY2022$941K
FY2023$1.1M
FY2024$863K
FY2025$792K
Net assets
$617K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$617K
FY2022$457K
FY2023$367K
FY2024$316K
FY2025$306K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

85 cents of each dollar spent went to programs.

Program services 85% · $512K Management & general 15% · $89K

Form 990 Part IX, line 25, columns B–D. 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; $90K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$90,000Pt VII · Sec A
Bod Chair
$0Pt VII · Sec A
Bod Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$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 · $429K · in their own filed words · FY2020
01

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.

$191Kprogram expense
02

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.

$159Kprogram expense
03

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.

$79Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$518K
Ln 12
Gifts and grantsLn 1h$318K
Fees for servicesLn 2g$197K
Investment incomeLn 3$3K
Money outPt IX
$602K
Ln 25
Programscol B$512K
Managementcol C$89K
Owns and owesPt X
$617K
net assets · Ln 32
Cash and savingsLn 1–2$685K
Total assetsLn 16$685K
LiabilitiesLn 26$68K
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$318K
Government grantsLn 1e$61K
Fees for servicesLn 2g$197K
Investment incomeLn 3$3K
Total revenueLn 12$518K
Assets in detailPt X, end of year
CashLn 1$200K
SavingsLn 2$485K
Cash and savings togetherLn 1–2$685K
Total assetsLn 16$685K
LiabilitiesLn 26$68K
Net assetsLn 32$617K
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 FY21End FY21
Cash and savingsLn 1–2$710K$685K
Total assetsLn 16$710K$685K
LiabilitiesLn 26$9K$68K
Net assetsLn 32$701K$617K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$90K$72K$18K$0
Other salaries and wagesLn 7$236K$228K$9K$0
Other employee benefitsLn 9$30K$27K$3K$0
Payroll taxesLn 10$28K$25K$3K$0
Legal feesLn 11b$8K$6K$2K$0
Accounting feesLn 11c$6K$0$6K$0
Other fees for servicesLn 11g$55K$55K$0$0
Advertising and promotionLn 12$247$247$0$0
Office expensesLn 13$3K$2K$833$0
Information technologyLn 14$64K$49K$15K$0
OccupancyLn 16$21K$17K$4K$0
TravelLn 17$6K$6K$228$0
Conferences, conventions and meetingsLn 19−$2K−$2K$0$0
InsuranceLn 23$29K$3K$25K$0
Other expenses (24a–d)Ln 24$19K$19K$762$0
All other expensesLn 24e$9K$6K$3K$0
Total functional expensesLn 25$602K$512K$89K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 FY2021 990 (6 parts)
Part I · Summary $518,249 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $269,153$317,676
I-9 Program service revenuePrior year $768,872$197,425
I-10 Investment incomePrior year $4,223$3,148
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,042,248$518,249
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $341,604$383,438
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $615,959$218,228
I-18 Total expensesPrior year $957,563$601,666
I-19 Revenue less expensesPrior year $84,685−$83,417
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 $518,249 across 6 lines filed
VIII-1b Membership dues$256,276
VIII-1e Government grants$61,400
VIII-1h Total contributions, gifts and grants$317,676
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$197,425
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $3,148$3,148
VIII-12 Total revenueRelated to mission $197,425 · Unrelated business $0 · Excluded from tax $3,148$518,249
Part IX · Statement of functional expenses $601,666 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $72,000 · Management $18,000 · Fundraising $0$90,000
IX-7 Other salaries and wagesPrograms $227,523 · Management $8,575 · Fundraising $0$236,098
IX-9 Other employee benefitsPrograms $26,548 · Management $3,281 · Fundraising $0$29,829
IX-10 Payroll taxesPrograms $24,932 · Management $2,579 · Fundraising $0$27,511
IX-11b Legal feesPrograms $6,440 · Management $1,900 · Fundraising $0$8,340
IX-11c Accounting feesPrograms $0 · Management $5,795 · Fundraising $0$5,795
IX-11g Other fees for servicesPrograms $55,295 · Management $0 · Fundraising $0$55,295
IX-12 Advertising and promotionPrograms $247 · Management $0 · Fundraising $0$247
IX-13 Office expensesPrograms $1,680 · Management $833 · Fundraising $0$2,513
IX-14 Information technologyPrograms $48,796 · Management $15,012 · Fundraising $0$63,808
IX-16 OccupancyPrograms $17,428 · Management $3,722 · Fundraising $0$21,150
IX-17 TravelPrograms $5,513 · Management $228 · Fundraising $0$5,741
IX-19 Conferences, conventions and meetingsPrograms −$1,500 · Management $0 · Fundraising $0−$1,500
IX-23 InsurancePrograms $3,092 · Management $25,469 · Fundraising $0$28,561
IX-24 Other expenses (24a–d)Programs $18,569 · Management $762 · Fundraising $0$19,331
IX-24e All other expensesPrograms $5,842 · Management $3,105 · Fundraising $0$8,947
IX-25 Total functional expensesPrograms $512,405 · Management $89,261 · Fundraising $0$601,666
Part X · Balance sheet $685,312 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $227,527$200,012
X-2 Savings and temporary cash investmentsStart of year $482,226$485,300
X-16 Total assetsStart of year $709,754$685,312
X-17 Accounts payable and accrued expensesStart of year $9,036$6,611
X-24 Unsecured notes and loans payableStart of year $0$61,400
X-26 Total liabilitiesStart of year $9,036$68,011
X-27 Net assets without donor restrictionsStart of year $700,718$617,301
X-32 Total net assets or fund balancesStart of year $700,718$617,301
X-33 Total liabilities and net assetsStart of year $709,754$685,312
Part XI · Reconciliation of net assets $617,301 net assets at year end
XI-1 Total revenue$518,249
XI-2 Total expenses$601,666
XI-3 Revenue less expenses−$83,417
XI-4 Net assets at start of year$700,718
XI-10 Net assets at end of year$617,301

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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