GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-08
- IRS object ID
- 201623139349302652
- Schema version
- 2015v2.1
- 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 | 2016-11-08T16:52:19-06:00 | ReturnTs |
| Tax Period End | 2015-12-31 | 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 | 655 WEST BROADWAY SUITE 700 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 921018590 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | 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 | Jeffrey D Frank | PersonNm |
| Person Title | Senior VP & CFO | PersonTitleTxt |
| Phone | 7606034000 | PhoneNum |
| Signature | 2016-11-08 | 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 | 6192326500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | 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 | $252,005,418 | 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 | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 1487 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $683,163 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $386,771 | PYContributionsGrantsAmt |
| CY Contributions Grants | $448,757 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $192,280,742 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $157,767,279 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,731,090 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,055,054 | CYInvestmentIncomeAmt |
| PY Other Revenue | $56,139,853 | PYOtherRevenueAmt |
| CY Other Revenue | $40,628,984 | CYOtherRevenueAmt |
| PY Total Revenue | $254,538,456 | PYTotalRevenueAmt |
| CY Total Revenue | $206,900,074 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $809,464 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,471,615 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $101,958,039 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $106,280,582 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $17,165 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $88,523,002 | PYOtherExpensesAmt |
| CY Other Expenses | $85,400,854 | CYOtherExpensesAmt |
| PY Total Expenses | $191,290,505 | PYTotalExpensesAmt |
| CY Total Expenses | $193,153,051 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $63,247,951 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $13,747,023 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $469,153,552 | TotalAssetsBOYAmt |
| Total Assets EOY | $464,538,773 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,375,521 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $51,800,334 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $424,778,031 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $412,738,439 | 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 | $32,811,346 | ExpenseAmt |
| Grant | $1,471,615 | GrantAmt |
| Revenue | $20,204,771 | 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 | $138,164,567 | ExpenseAmt |
| Revenue | $138,742,544 | 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 | $4,034,122 | ExpenseAmt |
| Revenue | $135,399 | RevenueAmt |
| Desc | RESEARCH & PUBLICATIONS:See Schedule O for description of exempt purpose achievements. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $175,010,035 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | 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 With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | 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 | 160 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1487 | 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 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | MO | 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 Senior Vice President & CFO | 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 (35 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) | $588,507 | $0 | $43,954 | ||
| THOMAS MOSES | |||||||||
| Executive VP | 39.00 | 1.00 | Yes (X) | Yes (X) | $500,575 | $0 | $35,145 | ||
| Amit Dhamani | |||||||||
| Governor | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Rodney C Ewing | |||||||||
| GOVERNOR (THROUGH 11/09/2015) | 3.00 | 0.00 | Yes (X) | $8,024 | $0 | $0 | |||
| John A Green | |||||||||
| Governor | 5.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| Thomas Insley | |||||||||
| Governor | 3.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| Dione D Kenyon | |||||||||
| Governor | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Lisa Locklear | |||||||||
| Governor | 4.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| Glenn R Nord | |||||||||
| Governor | 3.00 | 0.00 | Yes (X) | $4,500 | $0 | $0 | |||
| Barbara Sawrey | |||||||||
| Governor | 3.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| James P Shinehouse | |||||||||
| Governor | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Hank B Siegel | |||||||||
| Governor | 4.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| Aron Suna | |||||||||
| Governor | 4.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| Elliot Tannenbaum | |||||||||
| Governor | 3.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| John Valley | |||||||||
| Governor | 3.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| Thomas Yang | |||||||||
| Governor | 3.00 | 0.00 | Yes (X) | $7,500 | $0 | $0 | |||
| Ephraim Zion | |||||||||
| Governor | 3.00 | 0.00 | Yes (X) | $3,000 | $0 | $0 | |||
| DAVID TEARLE | |||||||||
| SVP & CFO | 39.00 | 1.00 | Yes (X) | $380,491 | $0 | $37,802 | |||
| JENNIFER WILSON | |||||||||
| VP, CORP COUNSEL | 39.00 | 1.00 | Yes (X) | $274,748 | $0 | $27,561 | |||
| KATHERINE ANDREWS | |||||||||
| VP, COMPL & ETHICS | 40.00 | 0.00 | $270,243 | $0 | $41,038 | Yes (X) | |||
| LISA BIGGS | |||||||||
| VP, CORP CONTROLLER | 40.00 | 0.00 | $222,097 | $0 | $23,199 | Yes (X) | |||
| MATT CRIMMIN | |||||||||
| VP, REG LAB OPS | 40.00 | 0.00 | $214,030 | $0 | $34,511 | Yes (X) | |||
| BEVERLY HORI | |||||||||
| SVP, EDUCATION | 40.00 | 0.00 | $351,159 | $0 | $29,873 | Yes (X) | |||
| KATHRYN KIMMEL | |||||||||
| SVP, CHIEF MKTG OFFICER | 40.00 | 0.00 | $304,556 | $0 | $27,524 | Yes (X) | |||
| ANNA MARTIN | |||||||||
| SVP, GLOBAL DEVLPMT | 40.00 | 0.00 | $370,310 | $0 | $20,447 | Yes (X) | |||
| THERESA MOGAVERO | |||||||||
| VP, GLOBAL ED OPS | 40.00 | 0.00 | $213,470 | $0 | $22,422 | Yes (X) | |||
| CYNTHIA SANDERS | |||||||||
| VP, CORP SVCS | 40.00 | 0.00 | $197,378 | $0 | $22,093 | Yes (X) | |||
| SUSAN SCHINDELAR | |||||||||
| VP, GLOBAL MKTG | 40.00 | 0.00 | $226,920 | $0 | $36,645 | Yes (X) | |||
| LUCY XIA | |||||||||
| VP, GLOBAL LAB PLNG | 40.00 | 0.00 | $213,625 | $0 | $33,402 | Yes (X) | |||
| PHILLIP YANTZER | |||||||||
| VP, LABORATORY SVCS | 40.00 | 0.00 | $207,526 | $0 | $34,204 | Yes (X) | |||
| John M King | |||||||||
| Chief Qlty Officer | 40.00 | 0.00 | $238,116 | $0 | $30,095 | Yes (X) | |||
| GABRIEL ALAYON ORMAZA | |||||||||
| MGR, ISRAEL LAB SVCS | 40.00 | 0.00 | $228,359 | $0 | $5,015 | Yes (X) | |||
| Wuyi Wang | |||||||||
| Director, R&D | 40.00 | 0.00 | $226,543 | $0 | $35,342 | Yes (X) | |||
| ROHIT TANDON | |||||||||
| CHIEF HR OFFICER | 40.00 | 0.00 | $221,355 | $0 | $23,849 | Yes (X) | |||
| Stephen Morisseau | |||||||||
| Dir., Public Relations | 40.00 | 0.00 | $215,779 | $0 | $34,623 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,748,811 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $598,744 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 117 | 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/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| The Shand Group | |||||
| 1482 East Valley Rd 474 | Santa Barbara | CA | 93108 | Marketing | $7,832,930 |
| Tata America | |||||
| 12977 Collections Center Drive | Chicago | IL | 60693 | IT services | $4,392,831 |
| WORKDAY INC | |||||
| 6230 STONERIDGE MALL ROAD | PLEASANTON | CA | 94588 | IT services | $3,524,186 |
| ORACLE AMERICA INC | |||||
| 500 ORACLE PARKWAY | REDwood Shores | CA | 94065 | IT services | $1,868,740 |
| DLA PIPER LLP US | |||||
| 6225 SMITH AVENUE | BALTIMORE | MD | 21209 | LEGAL SERVICES | $1,818,554 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 63 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $448,757 | AllOtherContributionsAmt |
| Noncash Contributions | $407,642 | NoncashContributionsAmt |
| Total Contributions | $448,757 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Gemological Laboratory | 541990 | $139,012,746 | $139,012,746 |
| Tuition & Fees | 611519 | $18,619,134 | $18,619,134 |
| Gemology Publications | 511120 | $135,399 | $135,399 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $157,767,279 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,177,570 | TotalRevenueColumnAmt |
| Exclusion | $4,177,570 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,630,386 | TotalRevenueColumnAmt |
| Exclusion | $38,630,386 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $46,038,152 | SecuritiesAmt |
| Other | $45,973 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $42,009,163 | SecuritiesAmt |
| Other | $197,478 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,028,989 | SecuritiesAmt |
| Other | -$151,505 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,877,484 | TotalRevenueColumnAmt |
| Exclusion | $3,877,484 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,661,735 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,898,703 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,763,032 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,113,053 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $649,979 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Miscellaneous Revenue | 900099 | $472,584 | $472,584 | |
| Net Management Fee | 900099 | $33,184 | $33,184 | |
| Foreign Exchange Loss | 900099 | -$270,202 | -$270,202 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $235,566 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $206,900,074 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $159,082,714 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $683,163 | UnrelatedBusinessRevenueAmt |
| Exclusion | $46,685,440 | 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 | $100,945 | TotalAmt |
| Program Services | $100,945 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $824,038 | TotalAmt |
| Program Services | $824,038 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $546,632 | TotalAmt |
| Program Services | $546,632 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,618,659 | TotalAmt |
| Program Services | $3,208,865 | ProgramServicesAmt |
| Management And General | $1,409,794 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,579,190 | TotalAmt |
| Program Services | $70,037,989 | ProgramServicesAmt |
| Management And General | $6,526,344 | ManagementAndGeneralAmt |
| Fundraising | $14,857 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,585,330 | TotalAmt |
| Program Services | $6,846,655 | ProgramServicesAmt |
| Management And General | $737,476 | ManagementAndGeneralAmt |
| Fundraising | $1,199 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,279,873 | TotalAmt |
| Program Services | $10,805,675 | ProgramServicesAmt |
| Management And General | $474,198 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,217,530 | TotalAmt |
| Program Services | $5,629,197 | ProgramServicesAmt |
| Management And General | $587,224 | ManagementAndGeneralAmt |
| Fundraising | $1,109 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,513,450 | TotalAmt |
| Program Services | $658,996 | ProgramServicesAmt |
| Management And General | $2,854,454 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $787,244 | TotalAmt |
| Program Services | $151,787 | ProgramServicesAmt |
| Management And General | $635,457 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,965 | TotalAmt |
| Management And General | $556,965 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,901,456 | TotalAmt |
| Program Services | $18,563,637 | ProgramServicesAmt |
| Management And General | $1,337,819 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,013,516 | TotalAmt |
| Program Services | $9,013,443 | ProgramServicesAmt |
| Management And General | $73 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,093,064 | TotalAmt |
| Program Services | $8,808,785 | ProgramServicesAmt |
| Management And General | $284,279 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,739,255 | TotalAmt |
| Program Services | $8,467,089 | ProgramServicesAmt |
| Management And General | $272,166 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,756,644 | TotalAmt |
| Program Services | $1,756,644 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,155,725 | TotalAmt |
| Program Services | $5,025,039 | ProgramServicesAmt |
| Management And General | $130,686 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,004,482 | TotalAmt |
| Program Services | $2,752,416 | ProgramServicesAmt |
| Management And General | $1,252,066 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,989,603 | TotalAmt |
| Program Services | $1,485,542 | ProgramServicesAmt |
| Management And General | $504,061 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,103,822 | TotalAmt |
| Program Services | $11,027,491 | ProgramServicesAmt |
| Management And General | $76,331 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,970,680 | TotalAmt |
| Program Services | $1,789,867 | ProgramServicesAmt |
| Management And General | $180,813 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Foreign Withholding Tax | $4,777,240 | $4,777,240 | |
| Maintenance | $2,242,583 | $2,102,180 | $140,403 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795,125 | TotalAmt |
| Program Services | $629,883 | ProgramServicesAmt |
| Management And General | $165,242 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,153,051 | TotalAmt |
| Program Services | $175,010,035 | ProgramServicesAmt |
| Management And General | $18,125,851 | ManagementAndGeneralAmt |
| Fundraising | $17,165 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,941,263 | BOYAmt |
| EOY | $21,234,840 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,732,506 | BOYAmt |
| EOY | $25,214,738 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,496,059 | BOYAmt |
| EOY | $53,887,645 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,758,633 | BOYAmt |
| EOY | $2,253,460 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,154,659 | BOYAmt |
| EOY | $6,657,284 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,789,546 | BOYAmt |
| EOY | $4,193,128 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $239,776,785 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $79,450,713 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,561,929 | BOYAmt |
| EOY | $160,326,072 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,866,611 | BOYAmt |
| EOY | $131,642,017 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,852,346 | BOYAmt |
| EOY | $59,129,589 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $469,153,552 | BOYAmt |
| EOY | $464,538,773 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,959,633 | BOYAmt |
| EOY | $5,893,349 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,664,108 | BOYAmt |
| EOY | $5,448,842 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,751,780 | BOYAmt |
| EOY | $40,458,143 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,375,521 | BOYAmt |
| EOY | $51,800,334 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $409,001,042 | BOYAmt |
| EOY | $387,404,259 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,322,137 | BOYAmt |
| EOY | $2,820,253 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,454,852 | BOYAmt |
| EOY | $12,513,927 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $424,778,031 | BOYAmt |
| EOY | $412,738,439 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $469,153,552 | BOYAmt |
| EOY | $464,538,773 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $13,747,023 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$7,871,727 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$17,914,888 | 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 9). | 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 | $407,642 | RevenuesIncludedAmt |
| Assets Included | $31,526,805 | 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 |
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 | $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 |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $81,906,193 | BeginningYearBalanceAmt |
| Contributions | $22,531 | ContributionsAmt |
| Investment Earnings Or Losses | $4,687,648 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $672,903 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,844,233 | OtherExpendituresAmt |
| End Year Balance | $84,099,236 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $72,894,834 | BeginningYearBalanceAmt |
| Contributions | $101,175 | ContributionsAmt |
| Investment Earnings Or Losses | $10,772,013 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $662,294 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,199,535 | OtherExpendituresAmt |
| End Year Balance | $81,906,193 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $67,150,391 | BeginningYearBalanceAmt |
| Contributions | $500 | ContributionsAmt |
| Investment Earnings Or Losses | $8,319,258 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $716,466 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,858,849 | OtherExpendituresAmt |
| End Year Balance | $72,894,834 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $67,584,620 | BeginningYearBalanceAmt |
| Contributions | $172,917 | ContributionsAmt |
| Investment Earnings Or Losses | -$410,686 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $423,921 | GrantsOrScholarshipsAmt |
| Other Expenditures | -$158,244 | OtherExpendituresAmt |
| Administrative Expenses | -$69,217 | AdministrativeExpensesAmt |
| End Year Balance | $67,150,391 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.81310 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.03330 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.15360 | 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 | $13,227,037 | OtherCostOrOtherBasisAmt |
| Book Value | $13,227,037 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $129,382,367 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,378,242 | DepreciationAmt |
| Book Value | $104,004,125 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,992,691 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,417,971 | DepreciationAmt |
| Book Value | $3,574,720 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,693,767 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,053,335 | DepreciationAmt |
| Book Value | $10,640,432 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,480,923 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,601,165 | DepreciationAmt |
| Book Value | $28,879,758 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $160,326,072 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| GEM COLLECTIONS | $31,526,805 |
| Investment in Subsidiaries | $26,860,056 |
| Other Assets | $742,728 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $59,129,589 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED PAYROLL | $2,558,687 |
| OTHER CURRENT LIABILITIES | $2,204,475 |
| SALES & USE TAX PAYABLE | $18,764 |
| OTHER LONG TERM LIABILITIES | $1,438,485 |
| ACCRUED PAID TIME OFF | $12,853,456 |
| ACCRUED PENSION EXPENSE | $12,109,656 |
| INTERCOMPANY ACCOUNTS | $9,274,620 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $40,458,143 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 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 Part III, Item 1. |
| Part X, Line 2: | THE INSTITUTE ADOPTED ASC NO. 740-10, ACCOUNTING FOR INCOME TAXES, ON JANUARY 1, 2007. AS OF THE DATE OF ADOPTION THROUGH DECEMBER 31, 2015, 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 YEARS ENDED DECEMBER 31, 2015 OR 2014. |
| Form 990, Schedule D, Part V, Line 1E: | These amounts include changes in present value for the year. |
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 (11 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Middle East and North Africa | 1 | 172 | Program services | LAB & RESEARCH SERVICES | $8,005,176 |
| East Asia and the Pacific | 0 | 0 | Scholarship Grants to Recipients in Region | ScholarshipS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS | $139,744 |
| Europe (including Iceland & Greenland) | 0 | 0 | Scholarship Grants to Recipients in Region | ScholarshipS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS | $91,218 |
| South Asia | 0 | 0 | Scholarship Grants to Recipients in Region | ScholarshipS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS | $219,339 |
| Europe (including Iceland & Greenland) | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | $366,198 | |||
| East Asia and the Pacific | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | $2,934,712 | |||
| South Asia | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | $23,555,003 | |||
| SUB-SAHARAN AFRICA | 0 | 0 | Program services | EDUCATION DELIVERY | $26,434 |
| Middle East and North Africa | 0 | 0 | Program services | See Part V | $46,761 |
| Europe (including Iceland & Greenland) | 0 | 0 | Grant-making | Support for Gemological Education | $20,000 |
| NORTH AMERICA | 0 | 0 | Grant-making | Support for Gemological Research | $20,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 172 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 172 | TotalEmployeeCnt |
| Subtotal Spent | $35,337,824 | SubtotalSpentAmt |
| Continuation Spent | $86,761 | ContinuationSpentAmt |
| Total Spent | $35,424,585 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (4 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|
| Sub-Saharan Africa | EDUCATION DELIVERY | $7,456 | Electronic Fund/Wire | $18,978 | LIBRARY MATERIALS | BOOK |
| EUROPE (INCLUDING ICELAND & GREENLAND) | EDUCATION SUPPORT | $20,000 | Electronic Fund/Wire | |||
| NORTH AMERICA | RESEARCH SUPPORT | $20,000 | ELECTRONIC FUND/WIRE | |||
| Middle East and North Africa | EDUCATION DELIVERY | $46,761 | SEE PART V | Book |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 3 | TotalOtherOrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| Scholarship Awards | East Asia and the Pacific | 23 | $139,744 | Tuition Reduction | FMV |
| Scholarship Awards | Europe (including Iceland & Greenland) | 10 | $91,218 | Tuition Reduction | FMV |
| Scholarship Awards | SOUTH ASIA | 38 | $219,339 | Tuition Reduction | FMV |
| 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 (3 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 Middle East (L.C.C.). |
| Part I, Line 3, Column (E) and Part II, Line 1, COLUMN (H): | In 2015, GIA offered a two-week gemology training seminar free of charge for international law enforcement officers in Dubai. 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. |
| 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 (18 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| VARIOUS LAW ENFORCEMENT AGENCIES | ||||||||||
| GOVERNMENT | $46,744 | FMV | SEE SUPPLEMENTAL INFORMATION, PART IV | SUPPORT LAW ENFORCEMENT FUNCTION OF REDUCING THEFT,FRAUD & MISREPRESENTATION | ||||||
| DIAMOND EMPOWERMENT FUND INC | ||||||||||
| 501(C)(3) | SPONSORSHIP | 1601 BROADWAY 12TH FLOOR | NEW YORK | NY | 10017 | 205967103 | $7,000 | |||
| JEWELERS FOR CHILDREN | ||||||||||
| 501(C)(3) | SPONSORSHIP | 120 BROADWAY 12TH FLOOR | NEW YORK | NY | 10271 | 133716474 | $2,000 | |||
| 24 KARAT CLUB OF SE US | ||||||||||
| 501(C)(3) | SPONSORSHIP | 10440 N CENTRAL EXPRESSWAY | DALLAS | TX | 75231 | 581342487 | $1,000 | |||
| JEWELERS VIGILANCE COMMITTEE | ||||||||||
| 501(C)(6) | SPONSORSHIP | 25 WEST 45TH STREET 1406 | NEW YORK | NY | 10036 | 131661424 | $14,800 | |||
| JEWELERS SECURITY ALLIANCE | ||||||||||
| 501(C)(6) | SPONSORSHIP | 6 EAST 45TH STREET 1305 | NEW YORK | NY | 10017 | 130887438 | $10,000 | |||
| DIAMOND DEALERS CLUB INC | ||||||||||
| 501(C)(6) | SUPPORT OF ISRAEL & ANTWERP DIAMOND WEEKS | 580 FIFTH AVENUE | NEW YORK | NY | 10036 | 130632945 | $10,000 | |||
| AMERICAN GEM SOCIETY | ||||||||||
| 501(C)(6) | SPONSORSHIP | 8881 W SAHARA AVENUE | LAS VEGAS | NY | 89117 | 951409272 | $3,900 | |||
| JEWELERS OF AMERICA INC | ||||||||||
| 501(C)(6) | SPONSORSHIP | 120 BROADWAY 12TH FLOOR | NEW YORK | NV | 10271 | 530246294 | $1,500 | |||
| Indian Diamond and Colour-stone Association Inc | ||||||||||
| 501(C)(6) | SPONSORSHIP | 56 West 45th Street 705 | NEW YORK | NY | 10036 | 133211019 | $700 | |||
| Carlsbad Educational Foundation | ||||||||||
| 501(C)(3) | $725 | FMV | ADVANCE GEMOLOGICAL EDUCATION | 5631 Palmer Way Suite L | Carlsbad | CA | 92010 | 953768448 | ||
| Center for Community Solutions | ||||||||||
| 501(C)(3) | $370 | FMV | Gem learning materials | ADVANCE GEMOLOGICAL EDUCATION | 4508 Mission Bay Drive | San Diego | CA | 92109 | 956379598 | |
| Chabad at La Costa | ||||||||||
| 501(C)(3) | $374 | FMV | Gem learning materials | ADVANCE GEMOLOGICAL EDUCATION | 1980 LA COSTA AVENUE | Carlsbad | CA | 92009 | 364617761 | |
| MISSION BAY MONTESSORI ACADEMY PARENTS GROUP FOUNDATION | ||||||||||
| 501(C)(3) | $355 | fMV | Gem learning materials | ADVANCE GEMOLOGICAL EDUCATION | 2640 Soderblom Avenue | San Diego | CA | 92122 | 330683443 | |
| San Elijo Lagoon Conservancy | ||||||||||
| 501(C)(3) | $374 | FMV | Gem learning materials | ADVANCE GEMOLOGICAL EDUCATION | 777 S Highway Suite 112 | Solana Beach | CA | 92075 | 330358660 | |
| Solana Center for Environmental Innovation | ||||||||||
| 501(C)(3) | $374 | FMV | Gem learning materials | ADVANCE GEMOLOGICAL EDUCATION | 137 N El Camino Real | Encinitas | CA | 92024 | 330009949 | |
| Asian Business Association San Diego | ||||||||||
| 501(C)(6) | $374 | FMV | Gem learning materials | ADVANCE GEMOLOGICAL EDUCATION | 7675 DAGGET STREET | San Diego | CA | 92111 | 330430474 | |
| Women in Business | ||||||||||
| 501(C)(6) | $355 | FMV | Gem learning materials | ADVANCE GEMOLOGICAL EDUCATION | PO Box 16126 | San Diego | CA | 92176 | 953743591 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 10 | Total501c3OrgCnt |
| Total Other Org | 8 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarship Awards | GrantTypeTxt |
| Recipient | 274 | RecipientCnt |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $823,032 | 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 2015, GIA offered a three-day gemology training seminar free of charge for FBI and other law enforcement officers. 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. Additionally, GIA works with law enforcement officials to flag items reported as lost or stolen. In 2015, 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 reviewed colored stones for law enforcement and responded to multiple other information requests from law enforcement agencies. 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 |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (20 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 | $490,427 | $0 | $0 | $0 | $98,080 | $0 | $21,200 | $0 | $22,754 | $0 | $632,461 | $0 | $0 | $0 |
| THOMAS MOSES | ||||||||||||||
| Executive VP | $494,552 | $0 | $0 | $0 | $6,023 | $0 | $21,200 | $0 | $13,945 | $0 | $535,720 | $0 | $0 | $0 |
| DAVID TEARLE | ||||||||||||||
| SVP & CFO | $378,117 | $0 | $0 | $0 | $2,374 | $0 | $21,200 | $0 | $16,602 | $0 | $418,293 | $0 | $0 | $0 |
| JENNIFER WILSON | ||||||||||||||
| VP, CORP COUNSEL | $273,478 | $0 | $0 | $0 | $1,270 | $0 | $21,200 | $0 | $6,361 | $0 | $302,309 | $0 | $0 | $0 |
| KATHERINE ANDREWS | ||||||||||||||
| VP, COMPL & ETHICS | $268,973 | $0 | $0 | $0 | $1,270 | $0 | $21,200 | $0 | $19,838 | $0 | $311,281 | $0 | $0 | $0 |
| LISA BIGGS | ||||||||||||||
| VP, CORP CONTROLLER | $221,600 | $0 | $0 | $0 | $497 | $0 | $18,128 | $0 | $5,071 | $0 | $245,296 | $0 | $0 | $0 |
| MATT CRIMMIN | ||||||||||||||
| VP, REG LAB OPS | $213,653 | $0 | $0 | $0 | $377 | $0 | $17,304 | $0 | $17,207 | $0 | $248,541 | $0 | $0 | $0 |
| BEVERLY HORI | ||||||||||||||
| SVP, EDUCATION | $347,516 | $0 | $0 | $0 | $3,643 | $0 | $21,200 | $0 | $8,673 | $0 | $381,032 | $0 | $0 | $0 |
| KATHRYN KIMMEL | ||||||||||||||
| SVP, CHIEF MKTG OFFICER | $292,323 | $0 | $0 | $0 | $12,233 | $0 | $21,200 | $0 | $6,324 | $0 | $332,080 | $0 | $0 | $0 |
| ANNA MARTIN | ||||||||||||||
| SVP, GLOBAL DEVLPMT | $363,300 | $0 | $0 | $0 | $7,010 | $0 | $9,354 | $0 | $11,093 | $0 | $390,757 | $0 | $0 | $0 |
| THERESA MOGAVERO | ||||||||||||||
| VP, GLOBAL ED OPS | $211,468 | $0 | $0 | $0 | $2,002 | $0 | $16,966 | $0 | $5,456 | $0 | $235,892 | $0 | $0 | $0 |
| CYNTHIA SANDERS | ||||||||||||||
| VP, CORP SVCS | $194,590 | $0 | $0 | $0 | $2,788 | $0 | $15,680 | $0 | $6,413 | $0 | $219,471 | $0 | $0 | $0 |
| SUSAN SCHINDELAR | ||||||||||||||
| VP, GLOBAL MKTG | $224,753 | $0 | $0 | $0 | $2,167 | $0 | $16,808 | $0 | $19,837 | $0 | $263,565 | $0 | $0 | $0 |
| LUCY XIA | ||||||||||||||
| VP, GLOBAL LAB PLNG | $212,918 | $0 | $0 | $0 | $707 | $0 | $17,304 | $0 | $16,098 | $0 | $247,027 | $0 | $0 | $0 |
| PHILLIP YANTZER | ||||||||||||||
| VP, LABORATORY SVCS | $205,586 | $0 | $0 | $0 | $1,940 | $0 | $16,637 | $0 | $17,567 | $0 | $241,730 | $0 | $0 | $0 |
| John M King | ||||||||||||||
| Chief Qlty Officer | $200,166 | $0 | $0 | $0 | $37,950 | $0 | $19,005 | $0 | $11,090 | $0 | $268,211 | $0 | $0 | $0 |
| GABRIEL ALAYON ORMAZA | ||||||||||||||
| MGR, ISRAEL LAB SVCS | $228,189 | $0 | $0 | $0 | $170 | $0 | $3,245 | $0 | $1,770 | $0 | $233,374 | $0 | $0 | $0 |
| Wuyi Wang | ||||||||||||||
| Director, R&D | $216,959 | $0 | $0 | $0 | $9,584 | $0 | $18,310 | $0 | $17,032 | $0 | $261,885 | $0 | $0 | $0 |
| ROHIT TANDON | ||||||||||||||
| CHIEF HR OFFICER | $220,617 | $0 | $0 | $0 | $738 | $0 | $6,750 | $0 | $17,099 | $0 | $245,204 | $0 | $0 | $0 |
| Stephen Morisseau | ||||||||||||||
| Dir., Public Relations | $214,678 | $0 | $0 | $0 | $1,101 | $0 | $17,525 | $0 | $17,098 | $0 | $250,402 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | GROSS-UPS - IN GENERAL, GROSS-UP PAYMENTS ARE PROVIDED FOR OCCASIONAL CASES OF TAXABLE BENEFITS. IN SUCH CASES, BOTH THE BENEFIT AND THE GROSS-UP AMOUNT ARE REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2. HOUSING - THE PRESIDENT/CEO RECEIVES HOUSING AS PROVIDED IN HER EMPLOYMENT AGREEMENT. THE ARRANGEMENT WAS APPROVED IN ADVANCE BY DISINTERESTED MEMBERS OF THE BOARD OF GOVERNORS WHO FOUND THAT THE ARRANGEMENT WAS REASONABLE. THE BENEFIT IS REPORTED AS TAXABLE COMPENSATION ON THE PRESIDENT/CEO'S FORM W-2. 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. |
| 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 a cash-out of earned paid time off (both of which were offered to all employees). |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| TransactionTransactionAmt | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|
| See Part V | |
| $117,397 | 0 |
| See Part V | |
| $315,630 | 0 |
| see Part V | |
| $775,503 | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule L, Part IV: | FormAndLineReferenceDesc |
| Explanation | (A) Name of Interested Person: Kelly Yantzer - Director, Global Education Standards(B) Relationship between Interested Person and Organization: Family Member of Phillip Yantzer, Key Employee(C) Amount of Transaction: $117,397(D) Description of Transaction: Ms. Yantzer is GIA's Director of Global Education Standards. Her compensation is reasonable in light of the value of her services to the Institute. She is supervised by, and her compensation level is set by, GIA's Vice President of Education Operations. (A) Name of Interested Person: Askupa LTD.(B) Relationship between Interested Person and Organization: A Member of the Board of Governors is a Principal of Askupa LTD.(C) Amount of Transaction: Deposit of $315,630 and Rent Payments of $775,503(D) Description of Transaction: In 2015, GIA entered into a five-year lease agreement for new laboratory and administrative space in Ramat Gan, Israel. The lessor is a company that has a principal who is also a member of the Board of GIA. In 2015, GIA paid for the security deposit, which is reflected in other assets on the balance sheet, and rent expense, which is reflected in occupancy in the statement of functional expenses. The lease was approved by disinterested board members after disclosure of the involvement of the particular board member. The board determined that the security deposit and rent are reasonable as compared to lease terms for comparable space. | ExplanationTxt |
Schedule M IRS990ScheduleM
Collectibles CollectiblesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 65 | ContributionCnt |
| Noncash Contributions Rpt F990 | $407,642 | 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 (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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 I, 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 manufactured synthetically and as imitations of gems; 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. GIA also offers extensive Distance Education. GIA's researchers utilize sophisticated analytical techniques and equipment to advance the science of gemology, and to detect synthetic and altered gems. Its library and quarterly publication, Gems & Gemology, collect and disseminate research on gems. The 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, meeting the highest ethical, social and environmental standards established by the RJC's Code of Practices. |
| 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, United Arab Emirates, and Taiwan, and licensees in Japan, Korea, and Russia. Distance education courses are distributed domestically and internationally in a variety of languages. In 2015, total enrollments were 16,811, comprising 2,799 On-Campus, and 14,012 Distance-education enrollments. GIA was awarded the School of Excellence award in 2012 (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) synthetic diamonds and diamond simulants, (d) detection of fracture-filled diamonds and synthetic diamonds, (e) determination of color, clarity, cut, and carat weight of diamonds, (f) application of FTC guidelines for jewelry transactions, (g) detection of synthetic, 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 2014, GIA introduced a mobile version of the junior gemologist program AND visited 68 schools during 2015. Approximately 13,004 students attended the mobile and on-campus junior gemologist programs in 2015. In addition, GIA launched the GemKids website, bringing interactive, online gemology and geology education to students ages 9-12. GIA hosts a Jewelry Career Fair and Open House at its campuses in California and New York 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 2015, approximately 1,200 individuals attended the Career Fair and Open House events, over 600 in California and over 600 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 16,000 items in its circulating collection, over 48,000 items in the renowned Cartier Rare Book Repository and Archives, over 179,000 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. The Institute's museum also educates the public on gems and gemology, displaying cut gems, mineral specimens and jewelry. The museum has hosted a series of themed exhibits. In 2015, 8,070 guests visited and toured the museum throughout the year. The museum also hosted three events to highlight special exhibit openings and lectures with approximately 800 guests. As discussed below, the Institute publishes "Gems & Gemology," a peer reviewed journal that educates its readership about the latest discoveries in gemology. In 2013, GIA and the Nelson Mandela Centre of Memory signed a Memorandum of Understanding to provide four elementary schools in South Africa with Mandela Day libraries. The new libraries are funded by the GIA endowment, which supports education and scholarship programs. This collaboration furthers GIA's mission to promote the highest quality of global gemological education by supporting childhood literacy and complements GIA's other educational initiatives that target other age groups. GIA provided library funding in 2013 and 2014. |
| 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 manufactured synthetically and as imitations of gems; and (C) supporting, performing, and publishing scientific research and analysis related to gems and gemology and learning in related fields. |
| 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 MANUFACTURED SYNTHETICALLY. THE FBI'S JEWELRY AND GEM PROGRAM HAS DESIGNATED GIA AS A PARTNER LISTED ON THE FBI WEBSITE IN COMBATING GEM THEFT. IN 2015, THE LABORATORY 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 REGULARLY ASSISTS OTHER GOVERNMENT AGENCIES. IN 2015, GIA REVIEWED COLORED STONES FOR LAW ENFORCEMENT AND RESPONDED TO MULTIPLE OTHER INFORMATION REQUESTS FROM LAW ENFORCEMENT AGENCIES. FURTHERMORE, GIA PROVIDED SUPPORT AND INFORMATION TO THE DEPARTMENT OF HOMELAND SECURITY. THE LABORATORY FULFILLS ITS MISSION BY EXAMINING AND CLASSIFYING INDIVIDUAL GEM MATERIALS SUBMITTED TO THE GIA LABORATORY AND ITS INTERNATIONAL SUBSIDIARIES' LABORATORIES. DIAMONDS AND SYNTHETIC 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, SYNTHETIC 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 BY THE CLIENT, 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 HAS BECOME MORE GLOBAL OVER THE PAST DECADE, WITH THE RESULT THAT MANY GEM MATERIALS ARE SOLD BY FOREIGN GEM OWNERS OR DEALERS BUT 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 FAR FLUNG 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 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 SYNTHETIC 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 SYNTHESIS IN THE LABORATORY, 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 SYNTHESIZED 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, ENHANCED, OR SYNTHETIC - 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 SYNTHETIC), 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 SYNTHETIC OR COLOR-TREATED. AS PART OF ITS PUBLIC BENEFIT MISSION, GIA, WORKING WITH THE WORLD FEDERATION OF DIAMOND BOURSES (WFDB), HAS MADE THE DIAMONDCHECK AVAILABLE AT NO COST TO 20 DIAMOND BOURSES AND OTHER ORGANIZATIONS AROUND THE WORLD. TO DISSEMINATE THEIR FINDINGS, GIA RESEARCHERS SPEAK AT SEMINARS, POST DEVELOPMENTS ONLINE ON THE GIA RESEARCH 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 82 YEARS, PROVIDES INFORMATION ON NEW GEM MATERIALS, GEM LOCALITIES, TREATMENT AND SYNTHESIS TECHNIQUES, AND IDENTIFICATION METHODS. THE JOURNAL KEEPS STUDENTS AND PROFESSIONALS ALIKE UP-TO-DATE ON THE MOST CRITICAL TOPICS IN GEMOLOGY. IN RECENT YEARS, 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. IN ADDITION, GIA'S WEBSITE IS NOW AVAILABLE IN THREE LANGUAGES. WEBSITE PAGES VIEWS FOR THE YEAR 2015: GEMS & GEMOLOGY 600,226 RESEARCH & NEWS 42,062 PUBLICATION INFORMATION FOR THE YEAR 2015: ISSUES DISTRIBUTED TO SUBSCRIBERS: 3,993 CURRENT ISSUES ORDERED: 720 BACK ISSUES ORDERED: 529 TOTAL ISSUES: 5,242 |
| Form 990, Part VI, Section B, line 11 | 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 Chief Marketing Officer; its VP and Corporate Counsel; GIA's outside counsel specializing in non-profit and tax matters; VP and Chief Compliance & Ethics Officer; and 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 The Hay Group, 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 the Hay Group 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, of course, 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 2015, BOARD MEMBERS RECEIVED A STIPEND BASED ON THE NUMBER OF MEETINGS THEY ATTENDED. HOWEVER, EACH GOVERNOR HAS THE OPTION TO DECLINE THIS STIPEND. |
| Form 990, Part IX, line 11g | Gemological Services: Program service expenses 12,378,401. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,378,401. Temporary Labor: Program service expenses 1,543,377. Management and general expenses 350,638. Fundraising expenses 0. Total expenses 1,894,015. Recruiting Services: Program service expenses 360,361. Management and general expenses 31,980. Fundraising expenses 0. Total expenses 392,341. Other Purchased Services: Program service expenses 4,281,498. Management and general expenses 955,201. Fundraising expenses 0. Total expenses 5,236,699. |
| Form 990, Part XI, line 9: | Unrealized foreign exchange loss -36,178. Pension liability adjustment 763,211. Dividends from foreign subs -667,772. Equity METHOD ADJUSTMENT FOR BOOKS -17,974,149. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|
| GIA Instruments UK Limited | |||||||
| 35 Vine Street | London, ECN 2AA | UK | Gemological Instrument Sales | UK | $0 | $0 | Gemological Institute of America Inc |
| GIA (Israel) | |||||||
| 21 Tuval St Hayahalom Bldg 22nd F | Ramat Gan 52522 | IS | Laboratory Services | IS | $12,549,384 | $10,715,220 | Gemological Institute of America Inc |
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 Institute of America Inc | Yes (1) | ||||
| GIA England | |||||||||||||
| Educational services | Gemological Institute of America Inc | Yes (1) | 104 Great Russell Street | London, WC1B 3LA | UK | UK | |||||||
| GIA (International) Company LTD | |||||||||||||
| Educational services | Gemological Institute of America Inc | Yes (1) | U-Chu-Liang Bldg 2nd Fl 968 Rama | Silom, Bangrak, Bangkok 10500 | TH | TH | |||||||
| GIA India | |||||||||||||
| Educational services | GIA Holdings Inc | Yes (1) | 10th Fl Trade Centre Bandra Kurla | Bandra (East), Mumbai, 400 051 | IN | IN | |||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (11 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, 10551, ROC | TW | Educational Services | TW | Gemological Institute of America Inc | C | $2,912,158 | $1,732,777 | 1.00000 | Yes (1) | ||||||
| Gemological Research (Thailand) Company LTD | ||||||||||||||||
| U-Chu-Liang Bldg 10th Fl 968 Ram | Silom, Bangrak, Bangkok 10500 | TH | Limited Laboratory Service | TH | Gemological Institute of America Inc | C | $7,257,174 | $4,180,760 | 1.00000 | Yes (1) | ||||||
| GIA Hong Kong Limited | ||||||||||||||||
| Room 301 3/F Aon China Building | 29 Queen's Road Central | HK | Educational Services | HK | Gemological Institute of America Inc | C | $2,706,573 | $3,821,575 | 1.00000 | Yes (1) | ||||||
| GIA Belgium NV | ||||||||||||||||
| Lange Herentalsestraat 20-26 | B-2018 Antwerp | BE | Research Services | BE | Gemological Institute of America Inc | C | $473,770 | $729,680 | 0.84720 | Yes (1) | ||||||
| GIA Education and Laboratory Limited | ||||||||||||||||
| STE 201/301 Diamond Technology Par | PT 67782, Bl 8 Industrial Gaborone | BC | Educational and Laboratory Services | BC | Gemological Institute of America Inc | C | $2,115,644 | $3,263,674 | 1.00000 | Yes (1) | ||||||
| Gemological Institute International Inc | ||||||||||||||||
| Educational and Training Services | Gemological Institute of America Inc | C | $3,317,586 | $3,243,374 | 1.00000 | Yes (1) | 5345 Armada Dr | Carlsbad | CA | 92008 | 263688898 | CA | ||||
| GIA Middle East (LLC) | ||||||||||||||||
| Building 6WA Office 801 Dubai Air | P.O. Box 293800, Dubai | AE | Education and Logistic Support | AE | Gemological Institute of America Inc | C | 1.00000 | Yes (1) | ||||||||
| GIA Education and Laboratory (PTY) LTD | ||||||||||||||||
| 512 5th FL SA Diamond centre | Johannesburg, 2001 | SF | Education and Lab services | SF | Gemological Institute of America Inc | C | $4,305,078 | $1,726,285 | 1.00000 | Yes (1) | ||||||
| GIA TOKYO GODO KAISHA | ||||||||||||||||
| YAMAGUCHI BLDG 7 11TH FL 19-9 TAI | 4-CHOME TAITO-KU, TOKYO | JA | Laboratory ServiceS | JA | GEmological Institute of America Inc | C | $3,751,509 | $2,537,285 | 1.00000 | Yes (1) | ||||||
| GIA Hong Kong Laboratory Limited | ||||||||||||||||
| 25TH FLOOR PROSPERITY TOWER | 39 Queen's Road Central | HK | Laboratory ServiceS | HK | Gemological Institute of America Inc | C | $11,811,285 | $5,264,673 | 1.00000 | Yes (1) | ||||||
| GIA India Laboratory Private Limited | ||||||||||||||||
| 10th Floor Trade Centre Bandra Kur | Bandra (East), Mumbai, 400 051 | IN | Laboratory Services | IN | GIA Holdings Inc | C | $79,497,895 | $85,402,080 | 1.00000 | 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 | Yes (1) | 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 | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (36 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| GIA Hong Kong Limited | ||
| A | $523,496 | ACCRUAL |
| GIA Education and Laboratory Limited | ||
| A | $763,555 | ACCRUAL |
| GIA Education and Laboratory (Pty) Ltd | ||
| A | $26,995 | ACCRUAL |
| GIA India Laboratory Private Limited | ||
| A | $34,636,847 | ACCRUAL |
| Gemological Research (Thailand) Company Ltd | ||
| A | $1,893,094 | ACCRUAL |
| GIA Tokyo Godo Kaisha | ||
| A | $106,799 | ACCRUAL |
| GIA Education and Laboratory Limited | ||
| A | $4,028 | ACCRUAL |
| GIA Instrument (Taiwan) Co | ||
| A | $704,930 | ACCRUAL |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| D | $200,500 | ACCRUAL |
| GIA Instrument (Taiwan) Co | ||
| F | $667,772 | ACCRUAL |
| GIA Hong Kong Laboratory Limited | ||
| G | $86,000 | ACCRUAL |
| GIA Education and Laboratory Limited | ||
| G | $395,543 | ACCRUAL |
| GIA India LAboratory Private Limited | ||
| G | $1,851,902 | ACCRUAL |
| GIA India | ||
| G | $185,524 | ACCRUAL |
| GIA (International) Company LTD | ||
| G | $69,893 | ACCRUAL |
| GIA Instrument (Taiwan) Co | ||
| G | $120,992 | ACCRUAL |
| GIA Hong Kong Limited | ||
| G | $101,003 | ACCRUAL |
| GIA INDIA | ||
| H | $88,953 | ACCRUAL |
| GIA INSTRUMEnt (Taiwan) Co | ||
| H | $215,413 | ACCRUAL |
| GEMOlogical Research (Thailand) Company Ltd | ||
| P | $256,855 | ACCRUAL |
| GIA HONG KONG LIMITED | ||
| P | $55,434 | ACCRUAL |
| GIA India | ||
| P | $192,597 | ACCRUAL |
| GIA INDIA Laboratory Private Limited | ||
| P | $129,414 | ACCRUAL |
| GIA ENGLAND | ||
| P | $92,472 | ACCRUAL |
| GIA INSTrument (Taiwan) Co | ||
| P | $63,169 | ACCRUAL |
| GIA Belgium NV | ||
| R | $535,121 | ACCRUAL |
| GIA Hong Kong Laboratory Limited | ||
| R | $12,056,610 | ACCRUAL |
| GIA Education and Laboratory (Pty) Ltd | ||
| R | $160,204 | ACCRUAL |
| GIA Education and Laboratory Limited | ||
| R | $242,153 | ACCRUAL |
| GEmological Research (Thailand) Company Ltd | ||
| R | $662,098 | ACCRUAL |
| GIA Tokyo Godo Kaisha | ||
| R | $1,419,765 | ACCRUAL |
| Gemological Research (Thailand) Company Ltd | ||
| S | $896,136 | ACCRUAL |
| GIA India Laboratory Private Limited | ||
| S | $44,499,189 | ACCRUAL |
| GIA Education and Laboratory (Pty) Ltd | ||
| S | $1,043,569 | ACCRUAL |
| GIA Education and Laboratory Limited | ||
| S | $691,487 | ACCRUAL |
| GIA Tokyo Godo Kaisha | ||
| S | $229,845 | 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. 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 AND MANAGEMENT SERVICES BY GIA. THESE GRADING SERVICES ARE PERFORMED IN GIA'S ORDINARY COURSE OF BUSINESS AS DESCRIBED IN SCHEDULE O, PART III, LINE 4B. THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE R ARE ASSOCIATED WITH RESEARCH AND OTHER SERVICES. | ExplanationTxt |