JACK NICKLAUS MUSEUM INC

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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

1977

Legal Domicile

Principal Officer

JOHN JANKOVIC

Phone

6148896717

Tax Period

2024-01-01 to 2024-12-31

JACK NICKLAUS MUSEUM INC, founded in 1977, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $30K in total revenue in fiscal year 2024. Revenue fell 50% from the prior year — a significant decline worth monitoring. Expenses of $201K exceeded revenue, resulting in a 572% operating deficit.

Mission

THE PRIMARY PURPOSE OF THE MUSEUM IS TO SUPPORT THE EDUCATIONAL ACTIVITIES OF OHIO STATE UNIVERSITY (OSU).

Program Service Accomplishments

Program 1

Expenses: $201,471

THE JACK NICKLAUS MUSEUM OPENED TO THE PUBLIC ON MAY 21, 2002. THE MUSEUM SUPPORTS THE MISSION OF OHIO STATE UNIVERSITY (OSU) BY PROVIDING FACILITIES THROUGH WHICH OSU IS ABLE TO CONDUCT THE...

THE JACK NICKLAUS MUSEUM OPENED TO THE PUBLIC ON MAY 21, 2002. THE MUSEUM SUPPORTS THE MISSION OF OHIO STATE UNIVERSITY (OSU) BY PROVIDING FACILITIES THROUGH WHICH OSU IS ABLE TO CONDUCT THE FOLLOWING ACTIVITIES: - EDUCATIONAL FACILITIES- PROVIDES EMPLOYMENT- UNIVERSITY MEETINGS- STUDENT EVENTS- ALUMNI AND FACULTY ACTIVITIES- PROVIDES DISPLAY SPACE TO THE GOLF PROGRAM AND TURF MANAGEMENT PROGRAMTHE MUSEUM PROVIDES CONTINUOUS DISPLAY SPACE TO BOTH THE UNIVERSITY'S COLLEGIATE GOLF AND THE UNIVERSITY'S TURF MANAGEMENT PROGRAMS. THE MUSEUM PROMOTES THE UNIVERSITY'S TURF MANAGEMENT PROGRAM BY EDUACATING THE STUDENTS AND PUBLIC ABOUT THE PROGRAM AND TURF MANAGEMENT CAREER OPPORTUNITIES. THE MUSUEM PROMOTES THE UNIVERSITY'S COLLEGIATE GOLF PROGRAMS BY EDUCATING STUDENTS AND THE PUBLIC ABOUT THE GAME OF GOLF AND THE HISTORY OF THE UNIVERSITY'S COLLEGIATE GOLF PROGRAMS.

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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 $30,000

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $30,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $201,471

Other Expenses $201,471

TOTAL EXPENSES $201,471

Year-over-Year Comparison

	2024	2023	Change
Revenue	$30,000	$60,000	-0.5%
Expenses	$201,471	$196,493	+0.0%
Net Income	$-171,471	$-136,493	+0.3%

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

N/A

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACK W NICKLAUS II	DIRECTOR	1.00	Director	$0	$0	$0
BARBARA B NICKLAUS	DIRECTOR	1.00	Director	$0	$0	$0
JOHN W KESSLER	DIRECTOR	1.00	Director	$0	$0	$0
NICHOLAS LAROCCA	PRESIDENT	2.00	Officer	$0	$0	$0
DANIEL M MAHER	SECRETARY	1.00	Officer	$0	$0	$0
DAVID P LAUER	TREASURER	1.00	Officer	$0	$0	$0
JOHN JANKOVIC	FINANCIAL OFFICIAL	2.00	Officer	$0	$0	$0

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
2024	$30,000	$201,471	$26,815,669	$-171,471
2023	$60,000	$196,493	$26,987,140	$-136,493
2022	No data	$201,029	$27,144,206	No data
2021	No data	$170,460	$27,349,175	No data
2020	No data	$222,067	$27,521,001	No data
2019	$27,500	$198,964	$27,743,068	$-171,464
2018	$27,500	$194,171	$27,891,392	$-166,671