Association for Challenge Course Technology INC FY2023 filing

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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.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
79¢ of each $1 spent went to programs.
$85K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$85K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$174K
32% of total assets
Looks good: liabilities are 32% 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
$966K
+24% vs prior year
Spent
$1.1M
To programs
79%
Net assets
$367K
By yearFY2021–FY2025
Revenue
$966K
FY2023▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2021$518K
FY2022$781K
FY2023$966K
FY2024$812K
FY2025$793K
Expenses
$1.1M
FY2023▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2021$602K
FY2022$941K
FY2023$1.1M
FY2024$863K
FY2025$792K
Net assets
$367K
FY2023▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2021$617K
FY2022$457K
FY2023$367K
FY2024$316K
FY2025$306K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

79 cents of each dollar spent went to programs.

Program services 79% · $836K Management & general 21% · $220K

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

13 people listed on the 990; $85K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$84,690Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Bod & Secy., Chair, E.d.
$0Pt VII · Sec A
Bod & Vice Chair
$0Pt VII · Sec A
Bod & Treasurer
$0Pt VII · Sec A
Bod & Secretary
$0Pt VII · Sec A
Bod Member
$0Pt VII · Sec A
Bod 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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3 programs · in their own filed words · FY2022
01

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.

Pt IX · col B
02

The vendor accreditation program exists to identify service providers whose business practices and vended services have a history of meeting the ACCT standards as well as aligning with accepted business practices in the challenge course, aerial adventure, trekking parks, zip line, and canopy tour industry.

Pt IX · col B
03

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.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$966K
Ln 12
Fees for servicesLn 2g$756K
Gifts and grantsLn 1h$206K
Investment incomeLn 3$4K
Money outPt IX
$1.1M
Ln 25
Programscol B$836K
Managementcol C$220K
Owns and owesPt X
$367K
net assets · Ln 32
Cash and savingsLn 1–2$541K
Total assetsLn 16$541K
LiabilitiesLn 26$174K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$206K
Fees for servicesLn 2g$756K
Investment incomeLn 3$4K
Total revenueLn 12$966K
Assets in detailPt X, end of year
CashLn 1$145K
SavingsLn 2$396K
Cash and savings togetherLn 1–2$541K
Total assetsLn 16$541K
LiabilitiesLn 26$174K
Net assetsLn 32$367K
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 FY23End FY23
Cash and savingsLn 1–2$633K$541K
Total assetsLn 16$633K$541K
LiabilitiesLn 26$176K$174K
Net assetsLn 32$457K$367K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$117K$94K$23K$0
Other salaries and wagesLn 7$191K$178K$14K$0
Other employee benefitsLn 9$19K$18K$886$0
Payroll taxesLn 10$27K$24K$4K$0
Legal feesLn 11b$13K−$2K$15K$0
Accounting feesLn 11c$26K$0$26K$0
Other fees for servicesLn 11g$103K$99K$4K$0
Advertising and promotionLn 12$1K$1K$0$0
Office expensesLn 13$6K$4K$2K$0
Information technologyLn 14$104K$56K$48K$0
OccupancyLn 16$26K$21K$5K$0
TravelLn 17$68K$43K$25K$0
Conferences, conventions and meetingsLn 19$281K$270K$11K$0
InsuranceLn 23$29K$1K$28K$0
Other expenses (24a–d)Ln 24$31K$24K$7K$0
All other expensesLn 24e$12K$7K$6K$0
Total functional expensesLn 25$1.1M$836K$220K$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 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $965,590 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $275,702$205,923
I-9 Program service revenuePrior year $503,374$756,045
I-10 Investment incomePrior year $1,489$3,622
I-11 Other revenue$0
I-12 Total revenuePrior year $780,565$965,590
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $356,891$354,720
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $583,806$701,297
I-18 Total expensesPrior year $940,697$1,056,017
I-19 Revenue less expensesPrior year −$160,132−$90,427
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 $965,590 across 5 lines filed
VIII-1b Membership dues$205,923
VIII-1h Total contributions, gifts and grants$205,923
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$756,045
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $3,622$3,622
VIII-12 Total revenueRelated to mission $756,045 · Unrelated business $0 · Excluded from tax $3,622$965,590
Part IX · Statement of functional expenses $1,056,017 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $93,620 · Management $23,405 · Fundraising $0$117,025
IX-7 Other salaries and wagesPrograms $177,610 · Management $13,805 · Fundraising $0$191,415
IX-9 Other employee benefitsPrograms $17,939 · Management $886 · Fundraising $0$18,825
IX-10 Payroll taxesPrograms $23,905 · Management $3,550 · Fundraising $0$27,455
IX-11b Legal feesPrograms −$2,475 · Management $15,411 · Fundraising $0$12,936
IX-11c Accounting feesPrograms $0 · Management $26,076 · Fundraising $0$26,076
IX-11g Other fees for servicesPrograms $99,202 · Management $4,277 · Fundraising $0$103,479
IX-12 Advertising and promotionPrograms $1,399 · Management $0 · Fundraising $0$1,399
IX-13 Office expensesPrograms $4,012 · Management $1,982 · Fundraising $0$5,994
IX-14 Information technologyPrograms $56,096 · Management $47,721 · Fundraising $0$103,817
IX-16 OccupancyPrograms $20,651 · Management $5,445 · Fundraising $0$26,096
IX-17 TravelPrograms $42,643 · Management $25,124 · Fundraising $0$67,767
IX-19 Conferences, conventions and meetingsPrograms $269,586 · Management $11,313 · Fundraising $0$280,899
IX-23 InsurancePrograms $1,299 · Management $27,934 · Fundraising $0$29,233
IX-24 Other expenses (24a–d)Programs $23,960 · Management $7,148 · Fundraising $0$31,108
IX-24e All other expensesPrograms $6,802 · Management $5,691 · Fundraising $0$12,493
IX-25 Total functional expensesPrograms $836,249 · Management $219,768 · Fundraising $0$1,056,017
Part X · Balance sheet $540,675 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $108,162$144,641
X-2 Savings and temporary cash investmentsStart of year $524,957$396,034
X-16 Total assetsStart of year $633,119$540,675
X-17 Accounts payable and accrued expensesStart of year $6,650$4,633
X-24 Unsecured notes and loans payableStart of year $169,300$169,300
X-26 Total liabilitiesStart of year $175,950$173,933
X-27 Net assets without donor restrictionsStart of year $457,169$366,742
X-32 Total net assets or fund balancesStart of year $457,169$366,742
X-33 Total liabilities and net assetsStart of year $633,119$540,675
Part XI · Reconciliation of net assets $366,742 net assets at year end
XI-1 Total revenue$965,590
XI-2 Total expenses$1,056,017
XI-3 Revenue less expenses−$90,427
XI-4 Net assets at start of year$457,169
XI-10 Net assets at end of year$366,742

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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