GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-16
IRS object ID: 202013219349308066
Schema version: 2019v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule F
Schedule I
Schedule J
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-16T11:23:43-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	861065772	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DELOITTE TAX LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 MONUMENT CIRCLE STE 4200	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	462045108	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	953797687	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GEMOLOGICAL INSTITUTE OF AMERICA INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GEMO	BusinessNameControlTxt
Phone	7606034000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1Txt
City	CARLSBAD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	920084602	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID J TEARLE	PersonNm
Person Title	SENIOR VP & CFO	PersonTitleTxt
Phone	7606034000	PhoneNum
Signature	2020-11-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY D FRANK	PreparerPersonNm
PTIN	P00287234	PTIN
Phone	3174648600	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	99.169.247.132	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-11-16	IPDt
IP Tm	11:21:39	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	9AB8036A84DA1635B8EE3280B58BE06A32D88B7B	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SUSAN JACQUES	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1Txt
City	CARLSBAD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	920084602	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$319,278,063	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.GIA.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1931	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT.	ActivityOrMissionDesc
Voting Members Governing Body	17	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	1456	TotalEmployeeCnt
Total Volunteers	11	TotalVolunteersCnt
Total Gross UBI	$1,803,523	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$319,043	PYContributionsGrantsAmt
CY Contributions Grants	$272,147	CYContributionsGrantsAmt
PY Program Service Revenue	$197,530,930	PYProgramServiceRevenueAmt
CY Program Service Revenue	$172,857,298	CYProgramServiceRevenueAmt
PY Investment Income	$9,123,132	PYInvestmentIncomeAmt
CY Investment Income	$28,026,338	CYInvestmentIncomeAmt
PY Other Revenue	$35,660,531	PYOtherRevenueAmt
CY Other Revenue	$60,529,587	CYOtherRevenueAmt
PY Total Revenue	$242,633,636	PYTotalRevenueAmt
CY Total Revenue	$261,685,370	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,900,035	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$2,228,749	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$127,493,157	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$127,732,186	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$41,237	CYTotalFundraisingExpenseAmt
PY Other Expenses	$107,570,554	PYOtherExpensesAmt
CY Other Expenses	$106,331,569	CYOtherExpensesAmt
PY Total Expenses	$236,963,746	PYTotalExpensesAmt
CY Total Expenses	$236,292,504	CYTotalExpensesAmt
PY Revenues Less Expenses	$5,669,890	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$25,392,866	CYRevenuesLessExpensesAmt
Total Assets BOY	$570,820,931	TotalAssetsBOYAmt
Total Assets EOY	$624,583,382	TotalAssetsEOYAmt
Total Liabilities BOY	$43,965,453	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$42,450,721	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$526,855,478	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$582,132,661	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$32,163,581	ExpenseAmt
Grant	$2,289,065	GrantAmt
Revenue	$17,116,726	RevenueAmt
Desc	EDUCATION: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$173,168,860	ExpenseAmt
Revenue	$156,180,186	RevenueAmt
Desc	LABORATORY: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$8,122,029	ExpenseAmt
Revenue	$93,631	RevenueAmt
Desc	RESEARCH & PUBLICATIONS: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$213,454,470	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	157	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1456	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	BE	ForeignCountryCd
Foreign Country	BC	ForeignCountryCd
Foreign Country	CH	ForeignCountryCd
Foreign Country	HK	ForeignCountryCd
Foreign Country	IN	ForeignCountryCd
Foreign Country	IS	ForeignCountryCd
Foreign Country	JA	ForeignCountryCd
Foreign Country	SF	ForeignCountryCd
Foreign Country	TW	ForeignCountryCd
Foreign Country	TH	ForeignCountryCd
Foreign Country	AE	ForeignCountryCd
Foreign Country	UK	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	17	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVID J TEARLE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7606034000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1Txt
City	CARLSBAD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	920084602	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
SUSAN JACQUES
PRESIDENT/CEO	39.00	1.00	Yes (X)	Yes (X)	$744,707	$0	$56,982
THOMAS MOSES
EXECUTIVE VP	39.00	1.00	Yes (X)	Yes (X)	$739,603	$0	$50,565
AMIT DHAMANI
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
BARBARA DUTROW
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
PATRICIA ANN KIKUKO HARVEY
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
THOMAS INSLEY
GOVERNOR	4.00	0.00	Yes (X)		$25,500	$0	$0
R ANDREW JOHNSON
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
STEPHEN KAHLER
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
DIONE D KENYON
GOVERNOR	5.00	0.00	Yes (X)		$28,000	$0	$0
LISA LOCKLEAR
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
LAWRENCE MA
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
JEFFREY POST
GOVERNOR	3.00	0.00	Yes (X)		$0	$0	$0
SAMANTHA RAVICH
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
BARBARA SAWREY
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
TAMMY STORINO
GOVERNOR	3.00	0.00	Yes (X)		$9,000	$0	$0
ELLIOT TANNENBAUM
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
JOHN VALLEY
GOVERNOR	4.00	0.00	Yes (X)		$20,500	$0	$0
THOMAS YANG
GOVERNOR (THRU 11/2019)	4.00	0.00	Yes (X)		$23,888	$0	$0
DAVID TEARLE
SVP & CFO	39.00	1.00		Yes (X)	$556,976	$0	$48,397
JENNIFER WILSON
SVP, GENERAL COUNSEL	39.00	1.00		Yes (X)	$468,268	$0	$51,095
ELIZABETH KEATING
VP, CHIEF ETHICS/COMPL OFFICER	40.00	0.00			$362,754	$0	$48,325	Yes (X)
KATHRYN KIMMEL
SVP, CHIEF MKTG OFFICER (OUTGOING)	40.00	0.00			$354,123	$0	$32,107	Yes (X)
ANNA MARTIN
SVP, GLOBAL DEVELOPMENT	40.00	0.00			$513,233	$0	$51,065	Yes (X)
PRITESH PATEL
SVP & COO	40.00	0.00			$499,098	$0	$52,336	Yes (X)
DUNCAN PAY
VP, CHIEF ACADEMIC OFFICER	40.00	0.00			$319,832	$0	$46,629	Yes (X)
JOHN KING
CHIEF QUALITY OFFICER	40.00	0.00			$340,135	$0	$48,182		Yes (X)
PHILLIP YANTZER
VP, LABORATORY SERVICES	40.00	0.00			$334,076	$0	$55,055		Yes (X)
WUYI WANG
VP, RESEARCH & DEVELOPMENT	40.00	0.00			$330,459	$0	$57,793		Yes (X)
MATTHEW HALL
VP, LAB OPERATIONS	40.00	0.00			$327,941	$0	$48,702		Yes (X)
LISA BIGGS
VP, CORP CONTROLLER	40.00	0.00			$324,727	$0	$20,768		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$6,517,820	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$668,001	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	204	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt	CityContractorAddress/ForeignAddress/CityNm	CountryContractorAddress/ForeignAddress/CountryCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd
GIA HONG KONG LABORATORY LIMITED
39 QUEENS ROAD CENTRAL	CENTRAL	HK	GRADING SERVICES	$16,900,545
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B ANTWERP	BE	GRADING SERVICES	$9,477,276
ADS ALLIANCE DATA SYSTEMS INC
			MARKETING SERVICES	$7,667,941	6021 CONNECTION DRIVE	IRVING	TX	75039
TATA CONSULTANCY SERVICES LIMITED
NIRMAL BUILDING NARIMAN POINT	MUMBAI	IN	IT SERVICES	$5,759,745
IBM CORPORATION
			RESEARCH SERVICES	$3,133,992	NORTH CASTLE DRIVE	ARMONK	NY	10504

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	97	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$272,147	AllOtherContributionsAmt
Noncash Contributions	$268,288	NoncashContributionsAmt
Total Contributions	$272,147	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GEMOLOGICAL LABORATORY	541990	$156,169,809	$156,169,809
TUITION & FEES	611519	$16,593,858	$16,593,858
GEMOLOGY PUBLICATIONS	511120	$93,631	$93,631

Field	Value	IRS element (for citing)
Total Program Service Revenue	$172,857,298	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,265,446	TotalRevenueColumnAmt
Exclusion	$23,265,446	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$58,192,819	TotalRevenueColumnAmt
Exclusion	$58,192,819	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$51,747,948	SecuritiesAmt
Other	$7,344,510	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$51,108,879	SecuritiesAmt
Other	$3,222,687	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$639,069	SecuritiesAmt
Other	$4,121,823	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,760,892	TotalRevenueColumnAmt
Exclusion	$4,760,892	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$5,422,083	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$3,261,127	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,160,956	TotalRevenueColumnAmt
Related Or Exempt Func Income	$397,501	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,763,455	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NET MANAGEMENT FEE	561110	$40,068	$40,068
FOREIGN EXCHANGE GAIN	900099	$10,376		$10,376

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$125,368	TotalRevenueColumnAmt
Related Or Exempt Func Income	$125,368	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$175,812	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$261,685,370	TotalRevenueColumnAmt
Related Or Exempt Func Income	$173,390,543	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,803,523	UnrelatedBusinessRevenueAmt
Exclusion	$86,219,157	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$658,326	TotalAmt
Program Services	$658,326	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,375,410	TotalAmt
Program Services	$1,375,410	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$195,013	TotalAmt
Program Services	$195,013	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$4,860,482	TotalAmt
Program Services	$2,788,643	ProgramServicesAmt
Management And General	$2,071,839	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$92,473,450	TotalAmt
Program Services	$85,328,830	ProgramServicesAmt
Management And General	$7,108,550	ManagementAndGeneralAmt
Fundraising	$36,070	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$6,921,332	TotalAmt
Program Services	$6,386,094	ProgramServicesAmt
Management And General	$532,322	ManagementAndGeneralAmt
Fundraising	$2,916	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$16,075,699	TotalAmt
Program Services	$15,574,202	ProgramServicesAmt
Management And General	$501,497	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$7,401,223	TotalAmt
Program Services	$6,858,963	ProgramServicesAmt
Management And General	$540,009	ManagementAndGeneralAmt
Fundraising	$2,251	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,457,907	TotalAmt
Program Services	$2,201,593	ProgramServicesAmt
Management And General	$1,256,314	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,240,611	TotalAmt
Program Services	$169,877	ProgramServicesAmt
Management And General	$1,070,734	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$819,475	TotalAmt
Management And General	$819,475	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$30,507,732	TotalAmt
Program Services	$29,758,069	ProgramServicesAmt
Management And General	$749,663	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$10,969,132	TotalAmt
Program Services	$10,168,868	ProgramServicesAmt
Management And General	$800,264	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,719,066	TotalAmt
Program Services	$10,780,933	ProgramServicesAmt
Management And General	$938,133	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$13,994,806	TotalAmt
Program Services	$11,275,017	ProgramServicesAmt
Management And General	$2,719,789	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,880,774	TotalAmt
Program Services	$5,030,383	ProgramServicesAmt
Management And General	$850,391	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,706,343	TotalAmt
Program Services	$3,145,806	ProgramServicesAmt
Management And General	$560,537	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,532,047	TotalAmt
Program Services	$1,254,330	ProgramServicesAmt
Management And General	$277,717	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$9,619,380	TotalAmt
Program Services	$8,310,371	ProgramServicesAmt
Management And General	$1,309,009	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,426,512	TotalAmt
Program Services	$1,425,216	ProgramServicesAmt
Management And General	$1,296	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOREIGN WITHHOLDING TAX	$6,934,233	$6,896,825	$37,408
MAINTENANCE	$3,924,146	$3,277,354	$646,792

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$599,405	TotalAmt
Program Services	$594,347	ProgramServicesAmt
Management And General	$5,058	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$236,292,504	TotalAmt
Program Services	$213,454,470	ProgramServicesAmt
Management And General	$22,796,797	ManagementAndGeneralAmt
Fundraising	$41,237	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$13,025,298	BOYAmt
EOY	$13,271,396	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$60,422,879	BOYAmt
EOY	$56,909,417	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$32,580,597	BOYAmt
EOY	$33,204,761	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$11,409,125	BOYAmt
EOY	$8,152,250	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,460,347	BOYAmt
EOY	$4,322,081	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,122,425	BOYAmt
EOY	$6,711,457	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$249,365,437	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$115,118,508	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$141,334,729	BOYAmt
EOY	$134,246,929	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$244,037,032	BOYAmt
EOY	$305,524,336	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$60,428,499	BOYAmt
EOY	$62,240,755	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$570,820,931	BOYAmt
EOY	$624,583,382	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,024,594	BOYAmt
EOY	$6,095,170	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,544,223	BOYAmt
EOY	$3,016,167	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$33,396,636	BOYAmt
EOY	$33,339,384	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$43,965,453	BOYAmt
EOY	$42,450,721	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$510,377,208	BOYAmt
EOY	$564,263,849	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,478,270	BOYAmt
EOY	$17,868,812	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$526,855,478	BOYAmt
EOY	$582,132,661	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$570,820,931	BOYAmt
EOY	$624,583,382	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$25,392,866	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$30,053,303	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$168,986	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE A, PART I:	FormAndLineReferenceDesc
Explanation	GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA OR "THE INSTITUTE") ALSO QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE (PART I, LINE 10).	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Revenues Included	$268,288	RevenuesIncludedAmt
Assets Included	$33,298,205	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

Field	Value	IRS element (for citing)
Collection Used Other Purposes	Yes (X)	CollectionUsedOtherPurposesInd
Other Purposes	GEMOLOGICAL EDUCATION	OtherPurposesDesc

Field	Value	IRS element (for citing)
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$121,130,211	BeginningYearBalanceAmt
Contributions	$17,000,000	ContributionsAmt
Investment Earnings Or Losses	$25,711,598	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,980,424	GrantsOrScholarshipsAmt
Other Expenditures	$726,125	OtherExpendituresAmt
End Year Balance	$161,135,260	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$128,635,266	BeginningYearBalanceAmt
Contributions	$5,000,000	ContributionsAmt
Investment Earnings Or Losses	-$9,390,989	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,594,341	GrantsOrScholarshipsAmt
Other Expenditures	$1,519,725	OtherExpendituresAmt
End Year Balance	$121,130,211	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$91,213,878	BeginningYearBalanceAmt
Contributions	$25,000,075	ContributionsAmt
Investment Earnings Or Losses	$14,415,304	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,588,086	GrantsOrScholarshipsAmt
Other Expenditures	$405,905	OtherExpendituresAmt
End Year Balance	$128,635,266	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$81,466,642	BeginningYearBalanceAmt
Contributions	$5,454,133	ContributionsAmt
Investment Earnings Or Losses	$5,786,205	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,419,633	GrantsOrScholarshipsAmt
Other Expenditures	$73,469	OtherExpendituresAmt
End Year Balance	$91,213,878	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$84,099,236	BeginningYearBalanceAmt
Contributions	$40,325	ContributionsAmt
Investment Earnings Or Losses	-$1,380,130	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,265,190	GrantsOrScholarshipsAmt
Other Expenditures	$27,599	OtherExpendituresAmt
End Year Balance	$81,466,642	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.88930	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.08050	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.03020	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,777,037	OtherCostOrOtherBasisAmt
Book Value	$11,777,037	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$131,353,051	OtherCostOrOtherBasisAmt
Depreciation	$38,966,318	DepreciationAmt
Book Value	$92,386,733	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,668,733	OtherCostOrOtherBasisAmt
Depreciation	$4,754,639	DepreciationAmt
Book Value	$914,094	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$28,968,861	OtherCostOrOtherBasisAmt
Depreciation	$18,499,067	DepreciationAmt
Book Value	$10,469,794	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$71,597,755	OtherCostOrOtherBasisAmt
Depreciation	$52,898,484	DepreciationAmt
Book Value	$18,699,271	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$134,246,929	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
GEM COLLECTIONS	$33,298,205
INVESTMENTS IN SUBSIDIARIES	$26,937,773
OTHER ASSETS	$635,765
RIGHT OF USE ASSETS	$1,369,012

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$62,240,755	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL	$13,995,589
OTHER CURRENT LIABILITIES	$309,447
SALES & USE TAX PAYABLE	$4,841
OTHER LONG TERM LIABILITIES	$1,667,820
ACCRUED PAID TIME OFF	$8,342,972
INTERCOMPANY ACCOUNTS	$7,642,048
LEASE LIABILITY	$1,376,667

Field	Value	IRS element (for citing)
Total Liability	$33,339,384	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 4:	GIA'S LIBRARY, GEMSTONE, AND JEWELRY COLLECTION IS DISPLAYED IN ITS MUSEUM AND THROUGHOUT GIA; USED FOR PUBLIC EXHIBITION, RESEARCH AND EDUCATION PURPOSES; AND PRESERVED FOR FUTURE GENERATIONS.
PART V, LINE 4:	GIA USES ENDOWMENT FUNDS FOR ACTIVITIES PURSUANT TO THE INSTITUTE'S MISSION, WHICH IS SUMMARIZED IN THE RESPONSE TO FORM 990, PART III, LINE 1.
PART X, LINE 2:	THE INSTITUTE ADOPTED ASC 740, INCOME TAXES, ON JANUARY 1, 2007. AS OF THE DATE OF ADOPTION THROUGH DECEMBER 31, 2019, THE INSTITUTE HAD NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE INSTITUTE WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX BENEFITS AS INCOME TAX EXPENSE WHEN ACCRUED. AS THE INSTITUTE HAD NO LIABILITIES FOR UNCERTAIN TAX POSITIONS, THERE HAS BEEN NO ACCRUAL FOR INTEREST AND PENALTIES FOR THE YEAR ENDED DECEMBER 31, 2019 OR 2018.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE INSTITUTE'S BROCHURES AND APPLICATIONS ALL INCLUDE STATEMENTS OF ITS NONDISCRIMINATION POLICY. THE INSTITUTE CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE OR WORLDWIDE AND FOLLOWS A NONDISCRIMINATION POLICY. ACCORDINGLY, THE NEWSPAPER OR BROADCAST PUBLICATION REQUIREMENT IS SATISFIED BY ADHERENCE TO REV. PROC. 75-50, SECTION 4.02.
SCHEDULE E, PART I, LINE 6	GIA IS ACCREDITED BY ACCSC, WHICH IS RECOGNIZED BY THE US DEPARTMENT OF EDUCATION. GIA PARTICIPATES IN TITLE IV PROGRAMS. GIA ALSO ACCEPTS VETERAN'S BENEFITS FOR PROGRAMS THAT QUALIFY.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST AND NORTH AFRICA	1	130	PROGRAM SERVICES	LAB & RESEARCH SERVICES	$11,774,588
EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	$195,013
EUROPE (INCLUDING ICELAND & GREENLAND)			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$366,198
EAST ASIA AND THE PACIFIC			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$3,034,712
SOUTH ASIA			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$23,556,603
MIDDLE EAST AND NORTH AFRICA	0	0	PROGRAM SERVICES	SEE PART V	$23,705
EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	PROGRAM SERVICES	SEE PART V	$36,611

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	130	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	130	TotalEmployeeCnt
Subtotal Spent	$38,987,430	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$38,987,430	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	SCHOLARSHIP AWARDS	TypeOfAssistanceTxt
Region	EAST ASIA AND THE PACIFIC	RegionTxt
Recipient	28	RecipientCnt
Cash Grant	$0	CashGrantAmt
Non Cash Assistance	$195,013	NonCashAssistanceAmt
Description Of Non Cash Asst	TUITION REDUCTION	DescriptionOfNonCashAsstTxt
Valuation Method Used	FMV	ValuationMethodUsedDesc

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	Yes (1)	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 2:	AFTER GIA RECEIVES THE SIGNED ACCEPTANCE FORM AND THE STUDENT ENROLLS, AN AWARD LINE IS SET UP IN PEOPLESOFT TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE PEOPLESOFT SYSTEM AS A CREDIT TO THE STUDENT'S TUITION ACCOUNT. THE FUNDS ARE NOT DISBURSED DIRECTLY TO THE STUDENT UNLESS THE PROVISIONS OF THE SCHOLARSHIP INCLUDE LIVING EXPENSES; ANY SUCH AWARD IS DISBURSED THROUGH PEOPLESOFT IN THE SAME MANNER AS OTHER FINANCIAL AID DESIGNATED FOR LIVING EXPENSES. THE INTERNATIONAL SCHOOL MUST INITIATE THE PROCESS OF TRANSFERRING FUNDS FROM GIA BY SUBMITTING A WRITTEN INVOICE TO THE SCHOLARSHIP COORDINATOR AT GIA; EMAIL IS ACCEPTABLE. THE INVOICE MUST INCLUDE THE SCHOLARSHIP RECIPIENT'S NAME, STUDENT NUMBER, SCHOLARSHIP AWARD AMOUNT IN LOCAL CURRENCY, NAME OF THE SCHOLARSHIP, AND COURSE ENROLLMENT INFORMATION (START DATE, COURSE NAME AND NUMBER). GIA TRANSFERS THE FUNDS TO THE SCHOOL WHEN THE SCHOLARSHIP RECIPIENTS BEGIN THEIR QUALIFIED COURSE OF STUDY AT GIA INDIA, GIA ENGLAND, GIA (INTERNATIONAL) COMPANY, LTD (AKA GIA THAILAND SCHOOL), GIA HONG KONG LIMITED, GIA INSTRUMENT (TAIWAN) CO. (AKA GIA TAIWAN SCHOOL), OR GIA EDUCATION AND LABORATORY LIMITED (AKA GIA BOTSWANA).
PART III ACCOUNTING METHOD:
PART II, LINE 1, COLUMN (E):	IN 2019, GIA OFFERED TWO WEEKLONG GEMOLOGY TRAINING SEMINARS FREE OF CHARGE FOR INTERNATIONAL LAW ENFORCEMENT OFFICERS, ONE IN ISRAEL AND ONE IN BELGIUM. THE PURPOSE OF THE TRAINING SEMINAR WAS TO ASSIST THE LAW ENFORCEMENT OFFICERS IN THE INVESTIGATION AND PROSECUTION OF JEWELRY RELATED CRIMES. GIA DIRECTLY PAID THE SEMINAR-RELATED EXPENSES AND PROVIDED EXPERT INSTRUCTORS FOR THE PROGRAM.
FORM 990, SCHEDULE F, PART V:	THE AMOUNTS REPORTED IN SCHEDULE F WERE DETERMINED USING THE ACCRUAL METHOD OF ACCOUNTING.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (19 entries)

IRC SectionIRCSectionDesc	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc	Purpose Of GrantPurposeOfGrantTxt	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	Cash GrantCashGrantAmt	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	Province Or StateForeignAddress/ProvinceOrStateNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd
VARIOUS LAW ENFORCEMENT AGENCIES
GOVERNMENT ENTITY	$22,174	FMV	SEE SUPPLEMENTAL INFORMATION, PART IV	SUPPORT LAW ENFORCEMENT FUNCTION OF REDUCING THEFT, FRAUD & MISREPRESENTATION
AMERICAN GEM SOCIETY
501(C)(6)				AGS CONCLAVE	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272	$125,000
AMERICAN GEM SOCIETY
501(C)(6)	$30,651	COST	EDUCATIONAL MATERIALS	AGS CLASS SPONSORSHIP - MAR / OCT 2019	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272	$20,000
DIAMOND DEVELOPMENT INITIATIVE INTERNATIONAL
501(C)(3)	$2,701	COST	EDUCATIONAL MATERIALS	SUPPORT GEMKIDS EDUCATION DELIVERY					510616171	$20,000	1 NICHOLAS STREET STE 1516A	OTTAWA	ONTARIO	CA	K1N 7B7
MAINE PEGMATITE WORKSHOP
				SCHOLARSHIP SUPPORT	99 MAIN STREET	BETHEL	ME	04217		$5,000
PACT INSTITUTE
501(C)(3)	$62,507	COST	EDUCATIONAL MATERIALS	SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES	1828 L STREET NW NO 300	WASHINGTON	DC	20036	522131854	$240,000
ST JUDE CHILDREN'S RESEARCH HOSPITAL
501(C)(3)	$2,489	COST	EDUCATIONAL MATERIALS	SUPPORT GEMKIDS EDUCATION DELIVERY	262 DANNY THOMAS PLACE	MEMPHIS	TN	38105	620646012	$0
24 KARAT CLUB OF SE UNITED STATES INC
501(C)(3)				SCHOLARSHIP SUPPORT	10440 N CENTRAL EXPY SUITE 210	DALLAS	TX	75231	581342487	$50
AMERICAN GEM SOCIETY
501(C)(6)				SUPPORT EDUCATION RELATED TO CONSUMER PROTECTION, ETHICS & GEMOLOGICAL KNOWLEDGE	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272	$1,150
CARNEGIE INSTITUTION OF WASHINGTON
501(C)(3)				NATIONAL ACADEMY OF SCIENCES DEEP CARBON CONFERENCE	5251 BROAD BRANCH RD NW	WASHINGTON	DC	20015	530196523	$5,000
DIAMOND EMPOWERMENT FUND INC
501(C)(3)				SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES	85 BROAD STREET 16TH FLOOR	NEW YORK	NY	10004	205967103	$14,400
INTERNATIONAL COLORED GEMSTONE ASSOCIATION
501(C)(6)				PROMOTE UNDERSTANDING OF COLORED GEM STONES	31 W 47TH STREET 1103	NEW YORK	NY	10036	953901200	$18,100
JEWELERS OF AMERICA INC
501(C)(6)				SUPPORT CONSUMER PROTECTION & EDUCATION	120 BROADWAY SUITE 2820	NEW YORK	NY	10271	530246294	$19,400
JEWELERS SECURITY ALLIANCE
501(C)(6)				SUPPORT LAW ENFORCEMENT FUNCTION OF CRIME PREVENTION & DETECTION	6 E 45TH STREET 1305	NEW YORK	NY	10017	130887438	$25,000
JEWELERS VIGILANCE COMMITTEE
501(C)(6)				SUPPORT EDUCATION SERVICES	801 SECOND AVENUE 303	NEW YORK	NY	10017	131661424	$16,000
MINERALOGICAL SOCIETY OF AMERICA
501(C)(3)				ADVANCEMENT OF MINERALOGY, CRYSTALLOGRAPHY, AND GEOCHEMISTRY	3635 CONCORDE PKWY SUITE 500	CHANTILLY	VA	20151	526044250	$11,500
PRESIDENT & FELLOWS OF HARVARD COLLEGE
501(C)(3)				EXHIBITION OF THE MINERALOGICAL AND GEOLOGICAL MUSEUM AT HARVARD	01 SOLDIERS FIELD ROAD	BOSTON	MA	02163	042103580	$5,000
WOMEN'S JEWELRY ASSOCIATION INC
501(C)(6)				SUPPORT WOMEN-FOCUSED EDUCATION IN GEMOLOGY	125 PARK AVENUE	NEW YORK	NY	10017	133205392	$1,000
JEWELERS FOR CHILDREN
501(C)(3)	$2,979	FMV	GEMOLOGICAL EQUIPMENT	ADVANCE GEMOLOGICAL EDUCATION	120 BROADWAY STE 2820	NEW YORK	NY	10271	133716474

Field	Value	IRS element (for citing)
Total501c3 Org	10	Total501c3OrgCnt
Total Other Org	7	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIP AWARDS	GrantTypeTxt
Recipient	449	RecipientCnt
Non Cash Assistance	$1,375,410	NonCashAssistanceAmt
Valuation Method Used	FMV	ValuationMethodUsedDesc
Non Cash Assistance	TUITION REDUCTION	NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

SCHOLARSHIPS - AFTER GIA RECEIVES THE SIGNED ACCEPTANCE FORM AND THE STUDENT ENROLLS, AN AWARD LINE IS SET UP IN PEOPLESOFT TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE PEOPLESOFT SYSTEM AS A CREDIT TO THE STUDENT'S TUITION ACCOUNT. THE FUNDS ARE NOT DISBURSED DIRECTLY TO THE STUDENT UNLESS THE PROVISIONS OF THE SCHOLARSHIP INCLUDE LIVING EXPENSES; ANY SUCH AWARD IS DISBURSED THROUGH PEOPLESOFT IN THE SAME MANNER AS OTHER FINANCIAL AID DESIGNATED FOR LIVING EXPENSES. OTHER GRANTS - GIA MAKES LIMITED GRANTS TO ORGANIZATIONS IN ORDER TO FURTHER ITS MISSION, UPON REVIEW AND APPROVAL BY SENIOR EXECUTIVE MANAGEMENT.

PART II, LINE 1, COLUMN (H):

GIA REGULARLY ORGANIZES AND CONDUCTS SEMINARS FOR THE FBI AND OTHER LAW ENFORCEMENT OFFICIALS. IN 2019, GIA OFFERED A GEMOLOGY TRAINING SEMINAR FREE OF CHARGE FOR FBI AND OTHER LAW ENFORCEMENT OFFICERS IN CARLSBAD, CALIFORNIA. THE PURPOSE OF THE TRAINING SEMINAR WAS TO ASSIST THE LAW ENFORCEMENT OFFICERS IN THE INVESTIGATION AND PROSECUTION OF JEWELRY RELATED CRIMES. GIA DIRECTLY PAID THE SEMINAR-RELATED EXPENSES AND PROVIDED EXPERT INSTRUCTORS FOR THE PROGRAM. IN 2019, GIA CONTINUED ITS PRACTICE OF FLAGGING STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED MULTIPLE GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO GRADED STONES FOR LAW ENFORCEMENT AT NO COST AND RESPONDED TO MANY INFORMATION REQUESTS FROM LAW ENFORCEMENT AGENCIES. FURTHERMORE, GIA PROVIDED MANY DOCUMENTS AT THE REQUEST OF LAW ENFORCEMENT TO ASSIST THEM IN THEIR DUTIES. GIA PARTICIPATED IN AN AGREEMENT WITH U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT TO MAINTAIN A DATABASE OF GEMSTONES TO FACILITATE THE EFFORTS OF TRADE AND LAW ENFORCEMENT OFFICIALS RELATED TO IDENTIFICATION OF NATURAL, TREATED, AND SYNTHETIC STONES AND COUNTRIES OF ORIGIN. GIA ENCOURAGES LAW ENFORCEMENT PERSONNEL TO ENROLL IN GIA EDUCATIONAL COURSES RELATED TO THEIR OFFICIAL DUTIES AND DOES NOT CHARGE FOR SUCH ENROLLMENTS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
SUSAN JACQUES
PRESIDENT/CEO	$575,564	$0	$165,500	$0	$3,643	$0	$23,526	$0	$33,456	$0	$801,689	$0	$0	$0
THOMAS MOSES
EXECUTIVE VP	$568,188	$0	$165,500	$0	$5,915	$0	$25,000	$0	$25,565	$0	$790,168	$0	$0	$0
DAVID TEARLE
SVP & CFO	$429,602	$0	$125,000	$0	$2,374	$0	$25,000	$0	$23,397	$0	$605,373	$0	$0	$0
JENNIFER WILSON
SVP, GENERAL COUNSEL	$360,894	$0	$105,000	$0	$2,374	$0	$25,000	$0	$26,095	$0	$519,363	$0	$0	$0
ELIZABETH KEATING
VP, CHIEF ETHICS/COMPL OFFICER	$285,744	$0	$70,000	$0	$7,010	$0	$25,000	$0	$23,325	$0	$411,079	$0	$0	$0
KATHRYN KIMMEL
SVP, CHIEF MKTG OFFICER (OUTGOING)	$230,280	$0	$63,000	$0	$60,843	$0	$25,000	$0	$7,107	$0	$386,230	$0	$0	$0
ANNA MARTIN
SVP, GLOBAL DEVELOPMENT	$406,022	$0	$100,000	$0	$7,211	$0	$25,000	$0	$26,065	$0	$564,298	$0	$0	$0
PRITESH PATEL
SVP & COO	$383,270	$0	$115,000	$0	$828	$0	$19,000	$0	$33,336	$0	$551,434	$0	$0	$0
DUNCAN PAY
VP, CHIEF ACADEMIC OFFICER	$252,460	$0	$65,000	$0	$2,372	$0	$19,000	$0	$27,629	$0	$366,461	$0	$0	$0
JOHN KING
CHIEF QUALITY OFFICER	$263,090	$0	$62,500	$0	$14,545	$0	$25,000	$0	$23,182	$0	$388,317	$0	$0	$0
PHILLIP YANTZER
VP, LABORATORY SERVICES	$265,583	$0	$64,850	$0	$3,643	$0	$25,000	$0	$30,055	$0	$389,131	$0	$0	$0
WUYI WANG
VP, RESEARCH & DEVELOPMENT	$263,085	$0	$65,000	$0	$2,374	$0	$25,000	$0	$32,793	$0	$388,252	$0	$0	$0
MATTHEW HALL
VP, LAB OPERATIONS	$249,587	$0	$61,000	$0	$17,354	$0	$19,000	$0	$29,702	$0	$376,643	$0	$0	$0
LISA BIGGS
VP, CORP CONTROLLER	$261,675	$0	$62,500	$0	$552	$0	$19,000	$0	$1,768	$0	$345,495	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	GROSS-UPS - ON OCCASION, GROSS-UP PAYMENTS ASSOCIATED WITH TAXABLE BENEFITS ARE PROVIDED. IN SUCH CASES, BOTH THE BENEFIT AND THE GROSS-UP AMOUNT ARE REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2. GROSS-UPS ARE AVAILABLE TO ALL EMPLOYEE GROUPS. HEALTH CLUB FEES - AS PROVIDED IN THE GIA EMPLOYEE HANDBOOK, GIA PROVIDES TO ALL EMPLOYEES ON A ONE-TIME BASIS, REIMBURSEMENT UP TO $100 OF THE EMPLOYEE'S HEALTH CLUB OR FITNESS PROGRAM MEMBERSHIP FEE. GIA WILL ONLY REIMBURSE THE EMPLOYEE ONCE RECEIPTS ARE SUBMITTED. THIS REIMBURSEMENT IS AVAILABLE TO ALL EMPLOYEES. THE BENEFIT IS REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2.
PART I, LINE 7	THE BOARD OF GOVERNORS HAS THE DISCRETION TO APPROVE SPECIAL AWARDS EACH YEAR IN RECOGNITION OF TEAM CONTRIBUTIONS TO ACHIEVING ORGANIZATIONAL GOALS. WITHIN EACH TEAM, AWARDS ARE ALLOCATED ACCORDING TO INDIVIDUAL EMPLOYEE PERFORMANCE MEASURES. THESE AMOUNTS ARE LISTED IN SCHEDULE J, PART II, COLUMN B(II).
FORM 990, SCHEDULE J, PART II, COLUMN B(III):	THE 'OTHER REPORTABLE COMPENSATION' REPORTED IN COLUMN B(III) CONSISTS OF THE VALUE OF GROUP TERM LIFE INSURANCE IN EXCESS OF $50,000 AND CASH-OUTS OF EARNED PAID TIME OFF (BOTH OF WHICH WERE OFFERED TO ALL EMPLOYEES) AS WELL AS A SEPARATION PAYMENT MADE TO ONE EMPLOYEE PER THEIR SEPARATION AGREEMENT.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
SEE PART V
SEE PART V	$1,501,620	SEE PART V	0
SEE PART V
SEE PART V	$163,540	SEE PART V	0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

FORM 990, SCHEDULE L, PART IV, LINE 1:

(A) NAME OF INTERESTED PERSON: ASKUPA LTD.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ELLIOT TANNENBAUM IS A MEMBER OF GIA'S BOARD OF GOVERNORS AND IS A PRINCIPAL OF ASKUPA LTD.(C) AMOUNT OF TRANSACTION: RENT PAYMENTS OF $1,501,620(D) DESCRIPTION OF TRANSACTION: IN 2015, GIA ENTERED INTO A FIVE-YEAR LEASE AGREEMENT FOR NEW LABORATORY AND ADMINISTRATIVE SPACE IN RAMAT GAN, ISRAEL. ELLIOT TANNENBAUM, WHO IS A MEMBER OF THE BOARD OF GIA, IS A PRINCIPAL IN THE LESSOR, ASKUPA LTD. THE LEASE WAS APPROVED BY DISINTERESTED BOARD MEMBERS AFTER DISCLOSURE OF THE INVOLVEMENT OF THE PARTICULAR BOARD MEMBER. THE BOARD DETERMINED THAT THE LEASE TERMS WERE REASONABLE AS COMPARED TO LEASE TERMS FOR COMPARABLE SPACE. IN 2019, GIA PAID RENT EXPENSE PER THE TERMS OF THE LEASE; THE EXPENSE IS REFLECTED IN OCCUPANCY IN THE STATEMENT OF FUNCTIONAL EXPENSES.

FORM 990, SCHEDULE L, PART IV, LINE 2:

THE INSTITUTE STRIVES TO MAINTAIN A BOARD OF GOVERNORS COMPOSED OF OUTSTANDING INDIVIDUALS WITH VARIED BACKGROUNDS WHO ARE ABLE TO CONTRIBUTE IMPORTANTLY TO THE ACCOMPLISHMENT OF THE INSTITUTE'S EXEMPT PURPOSES. THESE INCLUDE EXPERTS FROM THE FIELDS OF SCIENCE, ACADEMIA, FINANCE AND BUSINESS. THE INSTITUTE IS ALSO FORTUNATE TO HAVE BEEN ABLE TO RECRUIT A NUMBER OF OUTSTANDING EXPERTS (BOTH RETIRED AND ACTIVE) IN THE VARIOUS ASPECTS OF GEMS AND JEWELRY. THEREFORE, IT IS NOT SURPRISING THAT FIRMS ASSOCIATED WITH SOME OF THESE GOVERNORS HAVE PARTICIPATED IN THE INSTITUTE'S THREE EXEMPT ACTIVITIES PREVIOUSLY REPORTED TO AND APPROVED BY THE IRS: EDUCATION, RESEARCH, AND GEM LABORATORY ACTIVITIES. (IN ADDITION, A RELATIVELY SMALL PORTION OF THE TRANSACTIONS INVOLVED SALES OF GEMOLOGICAL INSTRUMENTS, BOOKS AND SUPPLIES WHICH HAVE BEEN REPORTED AS NONEXEMPT ACTIVITIES.) SUCH PARTICIPATION BY THESE FIRMS, HOWEVER, BEGAN BEFORE THE ELECTION OF THESE INDIVIDUALS TO THE BOARD OF GOVERNORS AND REPRESENTS A TINY FRACTION OF THE TOTAL ACTIVITIES REPORTED ON FORM 990. OBVIOUSLY, TO BAR FIRMS AFFILIATED WITH BOARD MEMBERS FROM UTILIZING THE SERVICES OF THE INSTITUTE THEY HAD PREVIOUSLY ENJOYED WOULD LIKELY DEPRIVE GIA OF THE SERVICES OF COMMITTED AND TALENTED LEADERS SUCH AS THESE.IN 2019, ONE FIRM ASSOCIATED WITH A MEMBER OF THE BOARD OF GOVERNORS PAID FEES RELATED TO LABORATORY SERVICES TO GIA. THE FEES PAID TO GIA WERE THE SAME AS THOSE PAID BY ANY OTHER SIMILARLY-SITUATED CLIENT. THE FOLLOWING FIRM WAS A CLIENT OF THE GIA LABORATORY BEFORE THE AFFILIATED INDIVIDUAL BECAME A MEMBER OF THE BOARD OF GOVERNORS:(A) NAME OF INTERESTED PERSON: LEO SCHACHTER DIAMOND GROUP(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ELLIOT TANNENBAUM IS A MEMBER OF GIA'S BOARD OF GOVERNORS AND IS A PRINCIPAL OF LEO SCHACHTER DIAMOND GROUP.(C) AMOUNT OF TRANSACTION: $163,540(D) DESCRIPTION OF TRANSACTION: LABORATORY SERVICES

Schedule M IRS990ScheduleM

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	41	ContributionCnt
Noncash Contributions Rpt F990	$268,288	NoncashContributionsRptF990Amt
Method Of Determining Revenues	SALE OF COMP. PROP.	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	5	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	GIA IS REPORTING THE NUMBER OF CONTRIBUTIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 1, ORGANIZATION MISSION STATEMENT:	GIA IS THE WORLD'S LARGEST AND MOST RESPECTED NONPROFIT INSTITUTE OF GEMOLOGICAL LEARNING AND RESEARCH. THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS. GIA OFFERS A COMPREHENSIVE GEMOLOGY CURRICULUM TAUGHT BY A FULL-TIME, PROFESSIONAL FACULTY TO REGULARLY ENROLLED STUDENTS AT ITS ON-CAMPUS FACILITIES IN CARLSBAD, CALIFORNIA AND NEW YORK CITY, NEW YORK, AND THROUGH SUBSIDIARIES IN VARIOUS OTHER COUNTRIES. GIA ALSO OFFERS EXTENSIVE DISTANCE EDUCATION. GIA'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, AND TO DETECT LABORATORY GROWN AND ALTERED GEMS. GIA'S LIBRARY AND QUARTERLY PUBLICATION, GEMS & GEMOLOGY, COLLECT AND DISSEMINATE RESEARCH ON GEMS. GIA'S LABORATORY PROTECTS THE PUBLIC FROM MISREPRESENTATION ABOUT GEMS, DETERS GEM THEFT, AND HELPS LAW ENFORCEMENT BY TRACING STOLEN GEMS, WHILE PROMOTING STATE-OF-THE-ART RESEARCH. GIA HAS BEEN CERTIFIED BY THE RESPONSIBLE JEWELLERY COUNCIL SINCE 2011, AS MEETING THE HIGHEST ETHICAL, SOCIAL AND ENVIRONMENTAL STANDARDS ESTABLISHED BY THE RJC'S CODE OF PRACTICES.
FORM 990, PART I, ITEM L, YEAR OF FORMATION:	THE GEMOLOGICAL INSTITUTE OF AMERICA WAS ESTABLISHED IN 1931 BY ROBERT M. SHIPLEY WHO INTRODUCED CORRESPONDENCE COURSES IN THE SAME YEAR. SUBSEQUENTLY, GIA CORPORATIONS WERE FORMED IN OHIO AND IN CALIFORNIA. THE CURRENT GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA OR "THE INSTITUTE") IS A CALIFORNIA NONPROFIT, PUBLIC BENEFIT CORPORATION, WHICH IS THE SUCCESSOR TO THE CALIFORNIA CORPORATION INITIALLY INCORPORATED IN 1982, WHICH IN TURN IS THE SUCCESSOR TO THE OHIO CORPORATION INCORPORATED IN 1943.
FORM 990, PART III, LINE 4A:	EDUCATION: GIA OFFERS A COMPREHENSIVE GEMOLOGY CURRICULUM AT THE INSTITUTE'S CALIFORNIA AND NEW YORK CAMPUSES, AND THROUGH INTERNATIONAL SUBSIDIARIES IN INDIA, THAILAND, HONG KONG, ENGLAND, SOUTH AFRICA, BOTSWANA, JAPAN, AND TAIWAN. DISTANCE EDUCATION COURSES ARE DISTRIBUTED DOMESTICALLY AND INTERNATIONALLY IN A VARIETY OF LANGUAGES. IN 2019, TOTAL ENROLLMENTS WERE 14,187, COMPRISED OF 2,765 ON-CAMPUS AND 11,422 THROUGH DISTANCE EDUCATION. GIA WAS AWARDED THE SCHOOL OF EXCELLENCE AWARD IN 2017 (CALIFORNIA) AND 2014 (NEW YORK) BY THE ACCREDITING COMMISSION OF CAREER SCHOOLS AND COLLEGES (ACCSC) AT THE CONCLUSION OF EACH CAMPUS' FIVE-YEAR ACCREDITATION CYCLE. ONLY A HANDFUL OF SCHOOLS IN THE COUNTRY QUALIFY FOR THIS HIGH HONOR. GIA'S EDUCATIONAL OFFERINGS COVER THE GAMUT OF GEMOLOGY SUBJECTS, INCLUDING, BUT NOT LIMITED TO: (A) THE USE OF GEMOLOGICAL INSTRUMENTS, (B) THE OPTICAL AND PHYSICAL PROPERTIES OF DIAMONDS, GEMSTONES, PEARLS AND OTHER NATURAL ORGANIC GEM MATERIALS, (C) LABORATORY GROWN DIAMONDS AND DIAMOND SIMULANTS, (D) DETECTION OF FRACTURE-FILLED DIAMONDS AND LABORATORY GROWN DIAMONDS, (E) DETERMINATION OF COLOR, CLARITY, CUT, AND CARAT WEIGHT OF DIAMONDS, (F) APPLICATION OF FTC GUIDELINES FOR JEWELRY TRANSACTIONS, (G) DETECTION OF LABORATORY GROWN, TREATED, IMITATION OR ASSEMBLED COLORED GEM MATERIALS, AND (H) DETECTION OF CULTURED, IMITATION, ASSEMBLED AND TREATED PEARLS. GIA OFFERS VARYING LEVELS OF CERTIFICATION IN THE AREAS OF DIAMONDS, COLORED STONES, PEARLS, AND JEWELRY. A GRADUATE GEMOLOGIST (G.G.) DIPLOMA FROM GIA IS RECOGNIZED AROUND THE GLOBE AS A KEY CREDENTIAL IN THE GEMOLOGICAL WORLD. IN 2003, IN RESPONSE TO A GROWING NEED FOR QUALITY SCIENCE COURSES FOR CHILDREN, GIA CREATED THE JUNIOR GEMOLOGIST PROGRAM. THE JUNIOR GEMOLOGIST PROGRAM TEACHES GEMOLOGY, GEOLOGY AND MINERALOGY TO LOCAL STUDENTS AND YOUTH GROUPS, WITH INSTRUCTION PROVIDED BY THE INSTITUTE'S INSTRUCTORS AND MEMBERS OF THE GEM AND JEWELRY INDUSTRY. THE MATERIAL IS PRESENTED IN AN INTERACTIVE AND SCIENTIFIC WORKSHOP THAT INCLUDES HANDS-ON TRAINING WITH GEMOLOGICAL INSTRUMENTS AND EQUIPMENT. IN 2019, APPROXIMATELY 5,661 STUDENTS ATTENDED THE JUNIOR GEMOLOGIST PROGRAMS IN CARLSBAD, WITH ADDITIONAL PROGRAM SESSIONS OFFERED IN BOTSWANA AND SOUTH AFRICA, AND AT THE ST. JUDE CHILDREN'S RESEARCH HOSPITAL IN MEMPHIS, TENNESSEE. IN ADDITION, GIA LAUNCHED THE GEMKIDS WEBSITE IN 2014, BRINGING INTERACTIVE, ONLINE GEMOLOGY AND GEOLOGY EDUCATION TO STUDENTS AGES 9-12. GIA HOSTS A JEWELRY CAREER FAIR AND OPEN HOUSE AT ONE OR MORE OF ITS CAMPUSES ON AN ANNUAL BASIS. THE EVENT IS FREE AND OPEN TO THE PUBLIC. AS THE JEWELRY INDUSTRY'S LARGEST JOB FAIR, THE EVENT ALWAYS ATTRACTS THE INDUSTRY'S TOP RETAILERS, MANUFACTURERS, LABORATORIES AND WHOLESALERS INTERESTED IN HIRING GIA STUDENTS AND GRADUATES. IN 2019, APPROXIMATELY 1,050 INDIVIDUALS ATTENDED THE CAREER FAIR AND OPEN HOUSE EVENTS WITH OVER 600 IN CALIFORNIA AND OVER 450 IN NEW YORK. THE MISSION OF THE INSTITUTE'S RICHARD T. LIDDICOAT GEMOLOGICAL LIBRARY AND INFORMATION CENTER IN CARLSBAD, CALIFORNIA IS TO CONTINUE AS THE WORLD'S PREMIER RESOURCE FOR INFORMATION IN THE FIELDS OF GEM AND JEWELRY-RELATED STUDIES. AS SUCH, THE INSTITUTE PROMOTES THE USE OF ITS RESOURCES FOR EDUCATION AND RESEARCH BY THE PUBLIC, THE GEM AND JEWELRY INDUSTRY, AND THE INSTITUTE'S STUDENTS, FACULTY AND ALUMNI. THE INSTITUTE'S LIBRARY HOUSES THE WORLD'S LARGEST COLLECTION OF DIAMOND, GEM AND JEWELRY RESOURCE MATERIALS. WHETHER BY PHONE, E-MAIL OR IN PERSON, THE LIBRARY STAFF SERVES SCIENTISTS, JEWELERS, GEMOLOGISTS AND STUDENTS FROM EVERY CORNER OF THE GLOBE. THE EXPERT LIBRARY STAFF DRAWS UPON A GROWING COLLECTION OF OVER 17,300 ITEMS IN ITS CIRCULATING COLLECTION, OVER 49,500 ITEMS IN THE RENOWNED CARTIER RARE BOOK REPOSITORY AND ARCHIVES, OVER 225,000 PHOTOGRAPHIC IMAGES, 2,000 VIDEOS (VHS AND DVD FORMAT), APPROXIMATELY 700 JOURNAL AND MAGAZINE TITLES, 250 CD-ROMS AND 130 AUDIO CDS TO PROVIDE READY REFERENCE IN THE FIELDS OF GEMOLOGY AND JEWELRY. GIA'S LIBRARY COLLECTION ALSO INCLUDES 199 DIGITAL TITLES PURCHASED THROUGH OVERDRIVE, A DIGITAL CONTENT PROVIDER, AND 629 DIGITIZED VERSIONS OF RARE WORKS IN THE COLLECTION. THE INSTITUTE'S MUSEUM ALSO EDUCATES THE PUBLIC ON GEMS AND GEMOLOGY, DISPLAYING CUT GEMS, MINERAL SPECIMENS AND JEWELRY. IN 2019, 5,232 GUESTS VISITED AND TOURED THE MUSEUM THROUGHOUT THE YEAR. AS DISCUSSED BELOW, THE INSTITUTE PUBLISHES "GEMS & GEMOLOGY," A PEER REVIEWED JOURNAL THAT EDUCATES ITS READERSHIP ABOUT THE LATEST DISCOVERIES IN GEMOLOGY.
FORM 990, PART III, LINE 4B:	LABORATORY: THE MISSION OF THE INSTITUTE'S LABORATORY IS TO PROTECT THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS (WHETHER INNOCENT, NEGLIGENT OR INTENTIONAL), TO DETER GEM THEFT, TO ASSIST IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND TO PROMOTE STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY. THE FBI'S JEWELRY AND GEM PROGRAM HAS DESIGNATED GIA AS A PARTNER LISTED ON THE FBI WEBSITE IN COMBATING GEM THEFT. IN 2019, GIA CONTINUED ITS PRACTICE OF FLAGGING STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED MULTIPLE GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO GRADED STONES FOR LAW ENFORCEMENT AT NO COST AND RESPONDED TO MANY INFORMATION REQUESTS FROM LAW ENFORCEMENT AGENCIES. FURTHERMORE, GIA PROVIDED MANY DOCUMENTS AT THE REQUEST OF LAW ENFORCEMENT TO ASSIST THEM IN THEIR DUTIES. THE LABORATORY FULFILLS ITS MISSION BY EXAMINING AND CLASSIFYING INDIVIDUAL GEM MATERIALS SUBMITTED TO THE GIA LABORATORY AND ITS INTERNATIONAL SUBSIDIARIES' LABORATORIES. NATURAL AND LABORATORY GROWN DIAMONDS ARE IDENTIFIED AND GRADED, WITH REPORTS ISSUED ON THEIR PRECISE IDENTIFYING FEATURES AND WITH QUALITY ASSESSMENTS ON THE 4CS: COLOR, CLARITY, CUT AND CARAT WEIGHT. COLORED GEMSTONES, LABORATORY GROWN COLORED STONES, PEARLS AND CULTURED PEARLS ARE IDENTIFIED, WITH REPORTS ISSUED UPON CLIENT REQUEST. THE DISTINGUISHING CHARACTERISTICS AND FEATURES OF A GIVEN GEM ARE UNIQUE TO THAT GEM IN MUCH THE SAME WAY A FINGERPRINT IS UNIQUE TO AN INDIVIDUAL PERSON. ONCE A GEM HAS BEEN SUBMITTED FOR EXAMINATION, ITS CHARACTERISTICS AND FEATURES ARE RECORDED FOR FUTURE REFERENCE IN CASE IT IS EVER RESUBMITTED, EITHER IN THE NORMAL COURSE OF EVENTS OR IN QUESTIONABLE CIRCUMSTANCES, SUCH AS WITH LOST OR STOLEN ITEMS. ADDITIONALLY, IF REQUESTED, AN IDENTIFICATION CODE CAN BE LASER INSCRIBED UPON THE GEM. THE SUBSTANTIAL AND CONTINUOUS VOLUME OF GEM MATERIALS THAT ARE SUBMITTED FOR EXAMINATION, TOGETHER WITH THE LARGE COLLECTION OF COMPARISON GEMS ACQUIRED BY GIA, CONSTITUTE AN INVALUABLE DATABASE FOR THE RESEARCH AND PUBLIC SERVICE CONDUCTED BY THE INSTITUTE. TO MAKE THIS PUBLIC SERVICE POSSIBLE, GIA CHARGES RELATIVELY MODEST FEES THAT VARY BY THE TYPE AND SIZE OF THE GEM MATERIAL. IT SHOULD BE NOTED THAT GIA DOES NOT APPRAISE ANY GEM MATERIALS OR OTHERWISE ESTABLISH THEIR MARKET VALUE. COMMERCE IN GEMS IS GLOBAL, WITH THE RESULT THAT MANY GEM MATERIALS SOLD BY FOREIGN GEM OWNERS OR DEALERS ULTIMATELY FIND THEIR WAY TO THE U.S. MARKET, EITHER THROUGH WHOLESALE DISTRIBUTION OR FUTURE RESALE. MOST DIAMONDS PURCHASED IN THE U.S. HAVE BEEN MINED AND PROCESSED OUTSIDE OF THIS COUNTRY. SOME PROPORTION OF THOSE DIAMONDS HAVE HISTORICALLY NOT BEEN SUBMITTED TO GIA'S LABORATORY BECAUSE OF THE GEOGRAPHIC DISTANCE BETWEEN GIA'S LABORATORY FACILITIES IN CALIFORNIA AND NEW YORK AND THE DISTANT LOCATIONS OF MINES AND DEALERS. TO ENHANCE ITS ABILITY TO PURSUE THE MISSION OF PROTECTING THE GEM PURCHASING PUBLIC, DETERRING THEFT, AND ASSISTING IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, GIA OPERATES LABORATORIES THROUGH ITS BRANCHES AND WHOLLY-OWNED SUBSIDIARIES IN BELGIUM, BOTSWANA, HONG KONG, INDIA, ISRAEL, JAPAN, SOUTH AFRICA, AND THAILAND; AND GIA OPERATES AN INTAKE OFFICE OFFERING LOGISTICAL SUPPORT THROUGH A BRANCH IN UNITED ARAB EMIRATES.
FORM 990, PART III, LINE 4C:	RESEARCH & PUBLICATIONS: THE INSTITUTE'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND SCIENTIFIC EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, INCLUDING DETECTION OF LABORATORY GROWN GEMS, CULTURED PEARLS AND TREATED NATURAL GEMS. THE MISSION OF THE RESEARCH DEPARTMENT IS TO (1) CHARACTERIZE THE GEMOLOGICAL PROPERTIES OF GEM MATERIALS AND DEVELOP PRACTICAL WAYS TO IDENTIFY THEM; (2) UNDERSTAND THE CONDITIONS OF GEMSTONE FORMATION IN THE EARTH, AS WELL AS THE CONDITIONS OF GEM TREATMENT AND EVALUATION OF ANY LABORATORY GROWTH PROPERTIES, AS A FURTHER BASIS FOR DEVELOPING MEANS OF GEM IDENTIFICATION; (3) INVESTIGATE THE FACTORS THAT ARE RESPONSIBLE FOR THE APPEARANCE OF DIAMONDS AND OTHER GEM MATERIALS, SO AS TO ESTABLISH METHODS TO EVALUATE THEIR QUALITY; AND (4) DESIGN AND IMPROVE INSTRUMENTS FOR GEM STONE TESTING. THE INSTITUTE IS THE WORLD LEADER IN RESEARCHING THE METHODS BY WHICH GEM MATERIALS CAN BE ENHANCED IN COLOR OR CLARITY OR GROWN IN A LABORATORY. THIS RESEARCH HELPS PROTECT THE PUBLIC FROM POSSIBLE MISREPRESENTATIONS PERTAINING TO GEM MATERIALS. THE INSTITUTE ACTS AS A CONSUMER ADVOCATE TO ENSURE THAT CONSUMERS, ALONG WITH RETAILERS AND WHOLESALERS, ARE FULLY APPRISED OF THE TRUE CHARACTER - NATURAL, TREATED, OR LABORATORY GROWN - OF ANY SPECIFIC GEM. SINCE 2011, GIA HAS PARTICIPATED IN AN AGREEMENT WITH UNITED STATES CUSTOMS AND BORDER PROTECTION TO COLLABORATE ON ANALYSES OF GEMSTONES IN ORDER TO DETERMINE THEIR IDENTITY (NATURAL, TREATED-NATURAL OR LABORATORY GROWN), INDICATIONS OF COUNTRY OF ORIGIN, AND DEVELOP A DATABASE FOR INTERNATIONAL, FEDERAL, STATE, AND LOCAL LAW ENFORCEMENT THAT WILL FACILITATE TRADE AND LAW ENFORCEMENT. THIS COLLABORATION HELPS TO LESSEN THE BURDENS OF GOVERNMENT. IN 2014, GIA INTRODUCED THE GIA DIAMONDCHECK, A DEVICE THAT DRAWS ON GIA'S DECADES OF RESEARCH TO ASSIST IN THE IDENTIFICATION OF DIAMONDS THAT ARE POTENTIALLY LABORATORY GROWN OR COLOR-TREATED. AS PART OF ITS PUBLIC BENEFIT MISSION, GIA, WORKING WITH THE WORLD FEDERATION OF DIAMOND BOURSES (WFDB), MADE THE DIAMONDCHECK AVAILABLE AT NO COST TO 20 DIAMOND BOURSES AND OTHER ORGANIZATIONS AROUND THE WORLD. IN 2017, GIA INTRODUCED A PORTABLE INSTRUMENT ID100 FOR QUICK SEPARATION OF NATURAL DIAMONDS FROM LAB GROWN DIAMONDS. TO DISSEMINATE THEIR FINDINGS, GIA RESEARCHERS SPEAK AT SEMINARS, POST DEVELOPMENTS ONLINE ON THE GIA WEBSITE, AND PUBLISH FREQUENTLY IN SCHOLARLY TEXTS AND JOURNALS, INCLUDING "GEMS & GEMOLOGY," GIA'S QUARTERLY SCIENTIFIC PUBLICATION. GEMS & GEMOLOGY, WHICH HAS BEEN IN CONTINUOUS PUBLICATION FOR 86 YEARS, PROVIDES INFORMATION ON NEW GEM MATERIALS, GEM LOCALITIES, TREATMENT AND LAB GROWTH TECHNIQUES, AND IDENTIFICATION METHODS. THE JOURNAL KEEPS STUDENTS AND PROFESSIONALS ALIKE UP-TO-DATE ON THE MOST CRITICAL TOPICS IN GEMOLOGY. IN RECENT YEARS, THE PUBLICATION OF ITS RESEARCH BY GIA SCIENTISTS HAS BEEN INCLUDED IN PROMINENT JOURNALS SUCH NATURE AND SCIENCE, OFTEN IN COLLABORATION WITH OTHER RESEARCHERS FROM OTHER INSTITUTIONS. GIA HAS PUBLISHED THREE BOOKS CONTAINING ARTICLES FROM GEMS & GEMOLOGY, ON SYNTHETIC, COLORED AND TREATED DIAMONDS. THERE IS A CONSTANT DEMAND FOR BACK ISSUES BY STUDENTS, PROFESSIONALS AND HOBBYISTS RESEARCHING NUMEROUS GEMOLOGICAL SUBJECTS. IN ADDITION, GIA SUMMARIZES TECHNICAL ARTICLES PUBLISHED BY GIA RESEARCHERS IN GEMS & GEMOLOGY FOR REPUBLICATION IN TRADE JOURNALS NATIONALLY AND INTERNATIONALLY, SO THE INFORMATION CAN BE BROADLY DISSEMINATED. SINCE NOVEMBER 2008, THE JOURNAL HAS BEEN AVAILABLE ONLINE AS WELL AS IN PRINT. BEGINNING IN 2013, GIA MADE ALL OF ITS CURRENT AND BACK ISSUES OF GEMS & GEMOLOGY AVAILABLE ONLINE AT NO COST, AS WELL AS SUPPLEMENTAL MEDIA AND DATA. GIA ALSO LAUNCHED THE GEM ENCYCLOPEDIA IN 2013, WHICH MAKES DETAILED BUT USER-FRIENDLY INFORMATION ON A RANGE OF GEMSTONES AVAILABLE TO THE GENERAL PUBLIC ON ITS WEBSITE. GIA'S WEBSITE IS AVAILABLE IN THREE LANGUAGES. IN ADDITION, GIA HAS INITIATED A FACEBOOK GROUP, WHICH HAS NEARLY 7,500 MEMBERS AND WHERE GIA POSTS RESEARCH AND EDUCATIONAL CONTENT. WEBSITE PAGES VIEWS FOR THE YEAR 2019: GEMS & GEMOLOGY 803,978 RESEARCH & NEWS 715,730 PUBLICATION INFORMATION FOR THE YEAR 2019: ISSUES DISTRIBUTED TO SUBSCRIBERS: 3,290 CURRENT ISSUES ORDERED: 792 BACK ISSUES ORDERED: 848 TOTAL ISSUES: 4,930
FORM 990, PART III, LINE 1, ORGANIZATION MISSION STATEMENT:	THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS.
FORM 990, PART VI, SECTION A, LINE 2	TWO MEMBERS OF THE BOARD OF GOVERNORS, LAWRENCE MA AND ELLIOT TANNENBAUM, HAVE A BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD OF GOVERNORS DELEGATES THE DETAILED REVIEW AND APPROVAL OF FORM 990 TO A 990 REVIEW TEAM. THE 990 REVIEW TEAM CONSISTS OF: GIA PRESIDENT / CEO; ITS SENIOR VICE PRESIDENT AND CHIEF FINANCIAL OFFICER; ITS SENIOR VICE PRESIDENT AND GENERAL COUNSEL; GIA'S OUTSIDE COUNSEL SPECIALIZING IN NON-PROFIT AND TAX MATTERS; AND THE GLOBAL TAX DIRECTOR OF GIA. THE 990 REVIEW TEAM SCHEDULES A MEETING WITH THE FIRM THAT PREPARES THE FORM 990 TO CONDUCT A DETAILED REVIEW. THE FIRM RESPONDS TO ANY OUTSTANDING QUESTIONS OR CONCERNS RAISED BY THE 990 REVIEW TEAM. ONCE THE REVIEW TEAM COMPLETES ITS DETAILED REVIEW, THE FORM 990 IS AVAILABLE TO THE BOARD OF GOVERNORS PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE INSTITUTE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICIES THROUGH ANNUAL CIRCULATION OF A CONFLICT OF INTEREST QUESTIONNAIRE, WHICH IS COMPLETED AND SIGNED BY ALL MEMBERS OF THE BOARD OF GOVERNORS, OFFICERS, AND MEMBERS OF EXECUTIVE MANAGEMENT. IN ADDITION, GIA REQUIRES ALL EMPLOYEES (INCLUDING THOSE OF ITS INTERNATIONAL AFFILIATES) TO REVIEW ITS CODE OF CONDUCT, AS IT MAY BE AUGMENTED BY GIA FROM TIME TO TIME, AND TO ACKNOWLEDGE BY SIGNATURE ADHERENCE TO ITS ETHICAL STANDARDS, INCLUDING ITS CONFLICT OF INTEREST POLICIES, AS A CONDITION OF EMPLOYMENT. THE LEGAL DEPARTMENT REVIEWS CONTRACTUAL RELATIONSHIPS ENTERED INTO BY THE ORGANIZATION AND IS RESPONSIBLE FOR MONITORING CONFLICTS OF INTEREST AS REPORTED THROUGH DISCLOSURES AND BY OTHER MEANS. FURTHER, IT IS INCUMBENT UPON ALL OF THE AFOREMENTIONED PARTIES TO DISCLOSE ANY CONFLICTS OF INTEREST IN THE COURSE OF THE YEAR.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF GOVERNORS EXECUTIVE COMMITTEE MEETS ANNUALLY IN NOVEMBER TO REVIEW THE OFFICER COMPENSATION AND TO SET THE PAY RATE FOR THE SUBSEQUENT YEAR. GIA HAS RETAINED THE SERVICES OF MERCER, INTERNATIONAL COMPENSATION AND BENEFITS CONSULTANTS, WHICH DISTRIBUTES PERIODIC MARKET PAY COMPARISONS OF COMPARABLE JOBS TO THOSE OF GIA OFFICERS. THIS INFORMATION IS PROVIDED TO THE BOARD EXECUTIVE COMMITTEE FOR REVIEW AND USE. IN THE INTERIM YEARS BETWEEN COMPREHENSIVE MARKET STUDIES, GIA OBTAINS SUCH MARKET DATA AS AVERAGE MERIT INCREASES FROM MERCER AND ALSO TAKES THE CPI INTO CONSIDERATION.
FORM 990, PART VI, SECTION C, LINE 19	GIA'S EMPLOYEE CODE OF CONDUCT, WHICH INCLUDES A SECTION ON CONFLICTS OF INTEREST, IS POSTED ON GIA'S WEBSITE. THIS CODE GOVERNS EMPLOYEES OF GIA AND ITS GLOBAL SUBSIDIARIES. FINANCIAL STATEMENTS ARE INCORPORATED INTO THE FORM 990, WHICH IS AVAILABLE TO THE PUBLIC. THE INSTITUTE'S GOVERNING DOCUMENTS ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A:	IN 2019, BOARD MEMBERS RECEIVED COMPENSATION FOR THEIR SERVICE ON THE BOARD OF GOVERNORS. COMMITTEE CHAIRS AND THE CHAIR OF THE BOARD RECEIVE ADDITIONAL COMPENSATION IN LIGHT OF THEIR ADDITIONAL RESPONSIBILITIES. THIS COMPENSATION WAS APPROVED BY AN AUTHORIZED COMMITTEE OF THE BOARD, THE MEMBERS OF WHICH HAD WAIVED ANY COMPENSATION AND WERE, THEREFORE, DISINTERESTED. THE AMOUNT OF COMPENSATION WAS FOUND BY EXPERT OPINION OF FREDERIC W. COOK & CO. INC. TO BE REASONABLE AND COMPARABLE TO BOARD COMPENSATION PAID BY SIMILAR ORGANIZATIONS. EACH GOVERNOR HAS THE OPTION TO DECLINE THIS STIPEND. FOR 2019, GIA HAS MODIFIED KEY EMPLOYEE REPORTING TO CONFORM MORE CLOSELY TO THE FORM 990 INSTRUCTIONS.
FORM 990, PART IX, LINE 11G	TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 710,438. MANAGEMENT AND GENERAL EXPENSES 17,897. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 728,335. RECRUITING: PROGRAM SERVICE EXPENSES 497,994. MANAGEMENT AND GENERAL EXPENSES 12,545. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 510,539. OTHER PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 28,435,151. MANAGEMENT AND GENERAL EXPENSES 716,337. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,151,488. COMPLIANCE PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 114,486. MANAGEMENT AND GENERAL EXPENSES 2,884. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 117,370.
FORM 990, PART XI, LINE 9:	UNREALIZED FOREIGN EXCHANGE LOSS -168,986.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	GIA (ISRAEL)	BusinessNameLine1Txt

Foreign Address ForeignAddress

Field	Value	IRS element (for citing)
Address Line1	21 TUVAL ST HAYAHALOM BLDG 22ND F	AddressLine1Txt
City	RAMAT GAN	CityNm
Country	IS	CountryCd

Field	Value	IRS element (for citing)
Primary Activities	LABORATORY SERVICES	PrimaryActivitiesTxt
Legal Domicile Foreign Country	IS	LegalDomicileForeignCountryCd
Total Income	$11,898,692	TotalIncomeAmt
End Of Year Assets	$6,064,159	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	GEMOLOGICAL INSTITIUTE OF AMERICA INC	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd
GIA HOLDINGS INC
5345 ARMADA DRIVE	CARLSBAD	CA	92008	330990032	TITLE HOLDING COMPANY FOR TAX-EXEMPT PARENT	CA	501(C)(2)	GEMOLOGICAL INSTITIUTE OF AMERICA INC	Yes (1)
GIA ENGLAND
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITIUTE OF AMERICA INC	Yes (1)	104 GREAT RUSSELL STREET	LONDON WCB LA	UK	UK
GIA (INTERNATIONAL) COMPANY LTD
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITIUTE OF AMERICA INC	Yes (1)	U-CHU-LIANG BLDG 2ND FL 968 RAMA	SILOM BANGRAK BANGKOK	TH	TH
GIA INDIA
					EDUCATIONAL SERVICES			GIA HOLDINGS INC	Yes (1)	10TH FL TRADE CENTRE BANDRA KURLA	BANDRA EAST MUMBAI	IN	IN

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (12 entries)

Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Legal Domicile StateLegalDomicileStateCd
GIA INSTRUMENT (TAIWAN) CO
3F 270 NANJING EAST ROAD SEC 3	TAIPEI ROC	TW	EDUCATIONAL SERVICES	TW	GEMOLOGICAL INSTITIUTE OF AMERICA INC	C	$1,731,103	$1,333,885	1.00000	Yes (1)
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
U-CHU-LIANG BLDG 10TH FL 968 RAM	SILOM BANGRAK BANGKOK	TH	LIMITED LABORATORY SERVICE	TH	GEMOLOGICAL INSTITIUTE OF AMERICA INC	C	$10,041,496	$11,811,717	1.00000	Yes (1)
GIA HONG KONG LIMITED
3RD FLOOR NEW WORLD TOWER II	QUEENS ROAD CENTRAL	HK	EDUCATIONAL SERVICES	HK	GEMOLOGICAL INSTITIUTE OF AMERICA INC	C	$1,410,358	$4,655,895	1.00000	Yes (1)
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B ANTWERP	BE	LABORATORY AND RESEARCH SERVICES	BE	GEMOLOGICAL INSTITIUTE OF AMERICA INC	C	$7,020,014	$5,465,899	0.84720	Yes (1)
GIA EDUCATION AND LABORATORY LIMITED
STE 201/301 DIAMOND TECHNOLOGY PAR	PT BL INDUSTRIAL GABORONE	BC	EDUCATIONAL AND LABORATORY SERVICES	BC	GEMOLOGICAL INSTITIUTE OF AMERICA INC	C	$9,872,977	$9,168,378	1.00000	Yes (1)
GEMOLOGICAL INSTITUTE INTERNATIONAL INC
			EDUCATIONAL AND TRAINING SERVICES		GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$2,150,252	$371,329	1.00000	Yes (1)	5345 ARMADA DR	CARLSBAD	CA	92008	263688898	CA
GIA INDIA LABORATORY PRIVATE LIMITED
10TH FLOOR TRADE CENTRE BANDRA KUR	BANDRA EAST MUMBAI	IN	LABORATORY SERVICES	IN	GIA HOLDINGS INC	C	$569,726	$621,432	0.00460	Yes (1)
GIA EDUCATION AND LABORATORY (PTY) LTD
1 KRAMER ROAD THE PARAGON 2ND FL	BEDFORDVIEW JOHANNESBURG	SF	EDUCATIONAL AND LABORATORY SERVICES	SF	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$6,186,103	$5,457,768	1.00000	Yes (1)
GIA TOKYO GODO KAISHA
YAMAGUCHI BLDG 7 11TH FLOOR 19-9	CHOME TAITOKU TOKYO	JA	EDUCATIONAL AND LABORATORY SERVICES	JA	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$5,333,363	$3,895,853	1.00000	Yes (1)
GIA HONG KONG LABORATORY LIMITED
25TH FLOOR PROSPERITY TOWER	QUEENS ROAD CENTRAL	HK	LABORATORY SERVICES	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$14,918,604	$21,473,297	1.00000	Yes (1)
GIA CHINA LIMITED
RM4033 8 MIDDLE YIN CHENG ROAD	PU DONG SHANGHAI	CH	MARKETING AND CONSULTING	CH	GIA HONG KONG LIMITED	C				Yes (1)
GIA EDUCATION AND LABORATORY PRIVATE LIMITED
9TH FLOOR TRADE CENTER BANDRA KURL	MUMBAI MAHARASHTRA	IN	EDUCATIONAL AND LABORATORY SERVICES	IN	GIA HOLDINGS INC	C		$8	0.01000	Yes (1)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (1)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	Yes (1)	DivRelatedOrganizationInd
Asset Sale To Other Org	Yes (1)	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	Yes (1)	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (60 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
A	$2,359,391	ACCRUAL
GIA BELGIUM NV
A	$145,042	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
A	$964,441	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
A	$1,608,025	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
A	$140,564	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
A	$53,072,809	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
A	$188,153	ACCRUAL
GIA TOKYO GODO KAISHA
A	$126,102	ACCRUAL
GIA HOLDINGS INC
F	$14,052,998	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
F	$97,152	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
F	$65,919	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
G	$231,363	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
G	$109,117	ACCRUAL
GIA BELGIUM NV
G	$175,398	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
G	$233,551	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
G	$327,570	ACCRUAL
GIA ENGLAND
G	$176,372	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
G	$364,099	ACCRUAL
GIA HONG KONG LIMITED
G	$453,810	ACCRUAL
GIA INDIA
G	$274,895	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
G	$2,679,633	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
G	$336,845	ACCRUAL
GIA TOKYO GODO KAISHA
G	$123,382	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
H	$14,677	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
H	$85,897	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
H	$10,045	ACCRUAL
GIA TOKYO GODO KAISHA
H	$54,322	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
H	$87,030	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
P	$83,230	ACCRUAL
GIA HONG KONG LIMITED
P	$80,725	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
P	$35,940	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
Q	$271,512	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
Q	$36,835	ACCRUAL
GIA BELGIUM NV
Q	$137,113	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
Q	$126,597	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
Q	$198,107	ACCRUAL
GIA ENGLAND
Q	$21,446	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
Q	$418,948	ACCRUAL
GIA HONG KONG LIMITED
Q	$23,010	ACCRUAL
GIA INDIA
Q	$22,057	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
Q	$2,652,841	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
Q	$36,459	ACCRUAL
GIA TOKYO GODO KAISHA
Q	$174,133	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
R	$210,888	ACCRUAL
GIA BELGIUM NV
R	$8,545,324	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
R	$46,666	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
R	$15,237,125	ACCRUAL
GIA TOKYO GODO KAISHA
R	$236,520	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
S	$1,081,539	ACCRUAL
GIA BELGIUM NV
S	$74,210	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
S	$984,349	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
S	$684,553	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
S	$44,830	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
S	$2,300	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
S	$4,280	ACCRUAL
GIA HONG KONG LIMITED
S	$1,400	ACCRUAL
GIA TOKYO GODO KAISHA
S	$172,106	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
S	$22,476,716	ACCRUAL
GIA INDIA
S	$14,550	ACCRUAL
GIA ENGLAND
S	$1,880	ACCRUAL

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE R, PART V:	FormAndLineReferenceDesc
Explanation	THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE A INVOLVE THE PAYMENT OF ROYALTIES AND INTEREST BY THE RELATED ORGANIZATIONS TO GIA FOR THE USE OF CERTAIN INTELLECTUAL PROPERTY. THESE RELATED ORGANIZATIONS ARE NOT TAX EXEMPT UNDER SECTION 501(C)(3) OF THE CODE, BECAUSE THEY ARE NOT LOCATED OR OPERATING IN THE UNITED STATES. HOWEVER, IF THESE ORGANIZATIONS WERE TAX EXEMPT UNDER SECTION 501(C)(3) OF THE CODE WITH THE SAME EXEMPT PURPOSES AS GIA, THESE ORGANIZATIONS WOULD HAVE NO UNRELATED BUSINESS INCOME, SINCE ALL OF THEIR INCOME AND ACTIVITIES ARE IDENTICAL IN CHARACTER TO GIA'S TAX-EXEMPT INCOME AND ACTIVITIES. ACCORDINGLY, THESE ROYALTY PAYMENTS ARE NOT TREATED AS UNRELATED BUSINESS INCOME FOR GIA UNDER SECTION 512(B)(13) OF THE CODE. THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE S ARE ASSOCIATED WITH THE PROVISION OF GRADING, EDUCATION, AND MANAGEMENT SERVICES BY GIA. THESE SERVICES ARE PERFORMED IN GIA'S ORDINARY COURSE OF BUSINESS AS DESCRIBED IN SCHEDULE O, PART III, LINE 4B. THE TRANSACTIONS BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE R ARE ASSOCIATED WITH RESEARCH AND OTHER SERVICES.	ExplanationTxt