THE ASSOCIATION OF CHALLENGE COURS… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

MELISSA A WEBB

Phone

3038272432

Tax Period

2024-07-01 to 2025-06-30

THE ASSOCIATION OF CHALLENGE COURSE TECHNOLOGY, founded in 1993, is a small nonprofit that reported $793K in total revenue in fiscal year 2024.

Mission

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.

Program Service Accomplishments

Program 1

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...

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.

Program 2

ACCT PROGRAMS: ACCT IS A NONPROFIT TRADE ORGANIZATION SERVING AERIAL ADVENTURE AND CHALLENGE COURSE PROFESSIONALS WORLDWIDE. WE PROVIDE INSPECTOR CERTIFICATION FOR INDIVIDUALS CONDUCTING COURSE...

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. OPERATION ACCREDITATION RECOGNIZES OPERATORS WHO DEMONSTRATE COMPLIANCE WITH ANSI/ACCT STANDARDS.

Program 3

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...

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $184,830

Program Service Revenue $603,190

Investment Income $5,226

Other Revenue $0

TOTAL REVENUE $793,246

Expense Breakdown

Grants Paid $0

Salaries & Benefits $335,545

Fundraising Expenses $0

Other Expenses $456,913

TOTAL EXPENSES $792,458

Year-over-Year Comparison

	2024	2023	Change
Revenue	$793,246	$811,854	0.0%
Expenses	$792,458	$863,234	-0.1%
Net Income	$788	$-51,380	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

130

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$109,887

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KOREY HAMPTON	BOARD CHAIR	4.00	Officer Director	$0	$0	$0
ALICIA BOURKE	VICE CHAIR	2.00	Officer Director	$0	$0	$0
ERIK MARTER	TREASURER	2.00	Officer Director	$0	$0	$0
MICHAEL SMITH	SECRETARY	2.00	Officer Director	$0	$0	$0
LESLIE SOHL	BOARD MEMBER	2.00	Director	$0	$0	$0
JASON ON KIAN HENG	BOARD MEMBER	2.00	Director	$0	$0	$0
KENNERLY DE FOREST	BOARD MEMBER	2.00	Director	$0	$0	$0
LORI STOVER	BOARD MEMBER	2.00	Director	$0	$0	$0
JJ STAPLETON	BOARD MEMBER	2.00	Director	$0	$0	$0
MELISSA A WEBB	EXECUTIVE DIRECTOR	40.00	Officer	$106,050	$3,837	$109,887

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$793,246	$792,458	$486,812	$788
2024	$811,854	$863,234	$498,180	$-51,380
2023	$965,590	$1,056,017	$540,675	$-90,427
2022	$780,565	$940,697	$633,119	$-160,132
2021	$518,249	$601,666	$685,312	$-83,417
2019	$1,085,097	$857,287	$620,201	$227,810

THE ASSOCIATION OF CHALLENGE COURSE TECHNOLOGY