GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202513219349326581
- Schema version
- 2024v5.2
- 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 | 2025-11-17T19:34:32-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 861065772 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELOITTE TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 MONUMENT CIRCLE STE 4200 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 462045108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953797687 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEMOLOGICAL INSTITUTE OF AMERICA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GEMO | BusinessNameControlTxt |
| Phone | 7606034000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5345 ARMADA DRIVE | AddressLine1Txt |
| City | CARLSBAD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 920084602 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID J TEARLE | PersonNm |
| Person Title | SENIOR VP & CFO | PersonTitleTxt |
| Phone | 7606034000 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY D FRANK | PreparerPersonNm |
| PTIN | P00287234 | PTIN |
| Phone | 3174648600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PRITESH PATEL | 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 | $388,804,601 | 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 | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 1207 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | -$219,094 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $823,833 | PYContributionsGrantsAmt |
| CY Contributions Grants | $984,256 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $130,632,216 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $109,194,947 | CYProgramServiceRevenueAmt |
| PY Investment Income | $74,027,242 | PYInvestmentIncomeAmt |
| CY Investment Income | $105,172,819 | CYInvestmentIncomeAmt |
| PY Other Revenue | $76,329,249 | PYOtherRevenueAmt |
| CY Other Revenue | $59,084,061 | CYOtherRevenueAmt |
| PY Total Revenue | $281,812,540 | PYTotalRevenueAmt |
| CY Total Revenue | $274,436,083 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,460,815 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,948,916 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $160,324,080 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $156,456,765 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $23,861 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $112,616,079 | PYOtherExpensesAmt |
| CY Other Expenses | $115,844,575 | CYOtherExpensesAmt |
| PY Total Expenses | $276,400,974 | PYTotalExpensesAmt |
| CY Total Expenses | $275,250,256 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,411,566 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$814,173 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $715,532,970 | TotalAssetsBOYAmt |
| Total Assets EOY | $724,023,528 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $46,154,063 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $48,071,507 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $669,378,907 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $675,952,021 | 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 | $30,875,297 | ExpenseAmt |
| Grant | $2,948,916 | GrantAmt |
| Revenue | $18,449,982 | 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 | $192,168,552 | ExpenseAmt |
| Revenue | $92,634,921 | 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 | $10,899,647 | ExpenseAmt |
| Revenue | $73,506 | RevenueAmt |
| Desc | RESEARCH & PUBLICATIONS: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $233,943,496 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 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 | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 141 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1207 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | BE | ForeignCountryCd |
| Foreign Country | BC | ForeignCountryCd |
| Foreign Country | CH | ForeignCountryCd |
| Foreign Country | HK | ForeignCountryCd |
| Foreign Country | IN | ForeignCountryCd |
| Foreign Country | IS | ForeignCountryCd |
| Foreign Country | JA | ForeignCountryCd |
| Foreign Country | SN | ForeignCountryCd |
| Foreign Country | SF | ForeignCountryCd |
| Foreign Country | TW | ForeignCountryCd |
| Foreign Country | TH | ForeignCountryCd |
| Foreign Country | AE | ForeignCountryCd |
| Foreign Country | UK | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | 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 | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | 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 | NC | 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 | 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 | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID J TEARLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7606034000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5345 ARMADA DRIVE | AddressLine1Txt |
| City | CARLSBAD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 920084602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 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 | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SUSAN JACQUES | ||||||||||
| PRESIDENT/CEO | 39.00 | 1.00 | Yes (X) | Yes (X) | $688,378 | $0 | $61,077 | |||
| THOMAS MOSES | ||||||||||
| EXECUTIVE VP | 39.00 | 1.00 | Yes (X) | Yes (X) | $631,504 | $0 | $56,324 | |||
| LISA LOCKLEAR | ||||||||||
| GOVERNOR | 6.00 | 0.00 | Yes (X) | $43,129 | $0 | $0 | ||||
| STEPHEN KAHLER | ||||||||||
| GOVERNOR | 5.00 | 0.00 | Yes (X) | $39,500 | $0 | $0 | ||||
| BARBARA DUTROW | ||||||||||
| GOVERNOR | 4.00 | 0.00 | Yes (X) | $35,000 | $0 | $0 | ||||
| MARCUS TER HAAR | ||||||||||
| GOVERNOR | 4.00 | 0.00 | Yes (X) | $35,000 | $0 | $0 | ||||
| PATRICIA ANN KIKUKO HARVEY | ||||||||||
| GOVERNOR | 4.00 | 0.00 | Yes (X) | $35,000 | $0 | $0 | ||||
| TAMMY STORINO | ||||||||||
| GOVERNOR | 4.00 | 0.00 | Yes (X) | $35,000 | $0 | $0 | ||||
| JEFFREY POST | ||||||||||
| GOVERNOR | 4.00 | 0.00 | Yes (X) | $31,500 | $0 | $0 | ||||
| SAMANTHA RAVICH | ||||||||||
| GOVERNOR | 4.00 | 0.00 | Yes (X) | $31,500 | $0 | $0 | ||||
| DAVE BINDRA | ||||||||||
| GOVERNOR | 3.00 | 0.00 | Yes (X) | $28,000 | $0 | $0 | ||||
| FRANCOIS DELAGE | ||||||||||
| GOVERNOR | 3.00 | 0.00 | Yes (X) | $28,000 | $0 | $0 | ||||
| LAWRENCE MA | ||||||||||
| GOVERNOR | 3.00 | 0.00 | Yes (X) | $28,000 | $0 | $0 | ||||
| R ANDREW JOHNSON | ||||||||||
| GOVERNOR | 3.00 | 0.00 | Yes (X) | $28,000 | $0 | $0 | ||||
| RUSSELL MEHTA | ||||||||||
| GOVERNOR | 3.00 | 0.00 | Yes (X) | $28,000 | $0 | $0 | ||||
| XUEYING DAI | ||||||||||
| GOVERNOR | 3.00 | 0.00 | Yes (X) | $28,000 | $0 | $0 | ||||
| LISA BRIDGE BERENSTEIN | ||||||||||
| GOVERNOR | 1.50 | 0.00 | Yes (X) | $14,000 | $0 | $0 | ||||
| WENDY BOHRSON | ||||||||||
| GOVERNOR | 1.50 | 0.00 | Yes (X) | $14,000 | $0 | $0 | ||||
| DAVID TEARLE | ||||||||||
| SVP & CFO | 39.00 | 1.00 | Yes (X) | $476,457 | $0 | $57,074 | ||||
| BRANDON PACE | ||||||||||
| SVP & GENERAL COUNSEL (INCOMING) | 39.00 | 1.00 | Yes (X) | $328,402 | $0 | $44,302 | ||||
| JENNIFER WILSON | ||||||||||
| SVP & GENERAL COUNSEL (OUTGOING) | 39.00 | 1.00 | Yes (X) | $279,158 | $0 | $35,655 | ||||
| SOON RAAB | ||||||||||
| SVP & CHIEF PEOPLE OFFICER | 40.00 | 0.00 | $352,427 | $0 | $230,407 | Yes (X) | ||||
| PRITESH PATEL | ||||||||||
| SVP & COO | 40.00 | 1.00 | $438,366 | $0 | $68,251 | Yes (X) | ||||
| DUNCAN PAY | ||||||||||
| SVP, CHIEF ACADEMIC OFFICER | 40.00 | 0.00 | $335,249 | $0 | $63,037 | Yes (X) | ||||
| ELIZABETH KEATING | ||||||||||
| VP & CHIEF ETHICS/COMPL OFFICER | 40.00 | 0.00 | $326,753 | $0 | $52,422 | Yes (X) | ||||
| JOHANNA LEVY | ||||||||||
| VP, ENVIR., SOCIAL & GOVERNANCE | 40.00 | 0.00 | $288,648 | $0 | $65,387 | Yes (X) | ||||
| DAVID LIN | ||||||||||
| VP & CISO | 40.00 | 0.00 | $789,597 | $0 | $39,296 | Yes (X) | ||||
| ADITYA KASHYAP | ||||||||||
| VP, PRODUCT MANAGEMENT | 40.00 | 0.00 | $385,611 | $0 | $39,784 | Yes (X) | ||||
| CLAUDIA DANDREA | ||||||||||
| DIRECTOR, LAB OPERATIONS | 40.00 | 0.00 | $322,873 | $0 | $39,137 | Yes (X) | ||||
| WUYI WANG | ||||||||||
| VP, RESEARCH & DEVELOPMENT | 40.00 | 0.00 | $319,060 | $0 | $39,690 | Yes (X) | ||||
| LISA BIGGS | ||||||||||
| VP, CHIEF ACCOUNTING OFFICER | 40.00 | 0.00 | $314,255 | $0 | $28,861 | Yes (X) | ||||
| JOHN HALL | ||||||||||
| VP & CIO | 40.00 | 0.00 | $403,635 | $0 | $10,500 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $7,162,002 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $931,204 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 331 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | CountryContractorAddress/ForeignAddress/CountryCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|
| GIA HONG KONG LABORATORY LIMITED | ||||||||
| GOLDIN FINANCIAL GLOBAL CENTRE 20/ | KOWLOON BAY | HK | GRADING SERVICES | $17,838,289 | ||||
| GIA LABORATORY DMCC | ||||||||
| UPTOWN TOWER 13TH 14TH FLOORS F | DUBAI | AE | GRADING SERVICES | $12,516,799 | ||||
| TATA CONSULTANCY SERVICES LIMITED | ||||||||
| NIRMAL BUILDING 9TH FLOOR NARIMAN | MUMBAI | IN | IT SERVICES | $7,054,692 | ||||
| DLA PIPER LLP US | ||||||||
| LEGAL SERVICES | $3,868,433 | 6225 SMITH AVENUE | BALTIMORE | MD | 21209 | |||
| ORACLE AMERICA INC | ||||||||
| IT SERVICES | $3,208,517 | PO BOX 884471 | LOS ANGELES | CA | 90088 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 109 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| All Other Contributions | $984,256 | AllOtherContributionsAmt |
| Noncash Contributions | $977,417 | NoncashContributionsAmt |
| Total Contributions | $984,256 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GEMOLOGICAL LABORATORY | 541990 | $92,551,385 | $92,551,385 |
| TUITION & FEES | 611519 | $16,570,056 | $16,570,056 |
| GEMOLOGY PUBLICATIONS | 513120 | $73,506 | $73,506 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $109,194,947 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $85,214,824 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $72,496,511 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $12,718,313 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,339,692 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,249,692 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $90,000 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $128,562,977 | SecuritiesAmt |
| Other | $1,228,424 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $109,826,248 | SecuritiesAmt |
| Other | $7,158 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $18,736,729 | SecuritiesAmt |
| Other | $1,221,266 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,957,995 | TotalRevenueColumnAmt |
| Exclusion | $19,957,995 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $5,979,469 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,535,112 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,444,357 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,779,890 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$335,533 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| MANAGEMENT FEE | 561110 | $116,439 | $116,439 | |
| FOREIGN EXCHANGE GAIN | 900099 | $100,036 | $100,036 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $83,537 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $83,537 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $300,012 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $274,436,083 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $240,904,613 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$219,094 | UnrelatedBusinessRevenueAmt |
| Exclusion | $32,766,308 | 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 | $1,091,564 | TotalAmt |
| Program Services | $1,091,564 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,656,707 | TotalAmt |
| Program Services | $1,656,707 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,645 | TotalAmt |
| Program Services | $200,645 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,626,968 | TotalAmt |
| Program Services | $2,372,946 | ProgramServicesAmt |
| Management And General | $2,254,022 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,555,740 | TotalAmt |
| Program Services | $99,771,372 | ProgramServicesAmt |
| Management And General | $15,763,673 | ManagementAndGeneralAmt |
| Fundraising | $20,695 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,808,414 | TotalAmt |
| Program Services | $6,736,264 | ProgramServicesAmt |
| Management And General | $1,070,538 | ManagementAndGeneralAmt |
| Fundraising | $1,612 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,651,788 | TotalAmt |
| Program Services | $18,858,837 | ProgramServicesAmt |
| Management And General | $1,792,951 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,813,855 | TotalAmt |
| Program Services | $6,878,423 | ProgramServicesAmt |
| Management And General | $933,878 | ManagementAndGeneralAmt |
| Fundraising | $1,554 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,229,707 | TotalAmt |
| Program Services | $3,149,863 | ProgramServicesAmt |
| Management And General | $3,079,844 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,327,266 | TotalAmt |
| Program Services | $211,998 | ProgramServicesAmt |
| Management And General | $1,115,268 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,599,447 | TotalAmt |
| Management And General | $1,599,447 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,774,842 | TotalAmt |
| Program Services | $33,292,671 | ProgramServicesAmt |
| Management And General | $1,482,171 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,282,524 | TotalAmt |
| Program Services | $4,680,886 | ProgramServicesAmt |
| Management And General | $2,601,638 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,605,530 | TotalAmt |
| Program Services | $7,320,775 | ProgramServicesAmt |
| Management And General | $1,284,755 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,644,308 | TotalAmt |
| Program Services | $16,945,201 | ProgramServicesAmt |
| Management And General | $3,699,107 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,000 | TotalAmt |
| Program Services | $50,000 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,316,703 | TotalAmt |
| Program Services | $4,981,341 | ProgramServicesAmt |
| Management And General | $1,335,362 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,433,852 | TotalAmt |
| Program Services | $1,923,720 | ProgramServicesAmt |
| Management And General | $510,132 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,418,609 | TotalAmt |
| Program Services | $958,010 | ProgramServicesAmt |
| Management And General | $460,599 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,156,836 | TotalAmt |
| Program Services | $7,951,484 | ProgramServicesAmt |
| Management And General | $1,205,352 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,958,130 | TotalAmt |
| Program Services | $1,954,844 | ProgramServicesAmt |
| Management And General | $3,286 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOREIGN WITHHOLDING TAX | $8,246,133 | $8,189,000 | $57,133 |
| MAINTENANCE | $4,056,271 | $3,121,868 | $934,403 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,744,417 | TotalAmt |
| Program Services | $1,645,077 | ProgramServicesAmt |
| Management And General | $99,340 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,250,256 | TotalAmt |
| Program Services | $233,943,496 | ProgramServicesAmt |
| Management And General | $41,282,899 | ManagementAndGeneralAmt |
| Fundraising | $23,861 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,096,453 | BOYAmt |
| EOY | $10,970,550 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,382,159 | BOYAmt |
| EOY | $35,235,775 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,257,316 | BOYAmt |
| EOY | $26,079,035 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,757,465 | BOYAmt |
| EOY | $21,050,738 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,126,843 | BOYAmt |
| EOY | $5,664,593 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,668,341 | BOYAmt |
| EOY | $7,660,036 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $262,384,006 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $146,298,295 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,192,889 | BOYAmt |
| EOY | $116,085,711 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $408,019,190 | BOYAmt |
| EOY | $434,796,871 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,775,000 | BOYAmt |
| EOY | $2,475,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,257,314 | BOYAmt |
| EOY | $64,005,219 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $715,532,970 | BOYAmt |
| EOY | $724,023,528 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,468,976 | BOYAmt |
| EOY | $7,945,379 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,867,521 | BOYAmt |
| EOY | $4,687,189 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,817,566 | BOYAmt |
| EOY | $35,438,939 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,154,063 | BOYAmt |
| EOY | $48,071,507 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $651,243,844 | BOYAmt |
| EOY | $656,258,662 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,135,063 | BOYAmt |
| EOY | $19,693,359 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $669,378,907 | BOYAmt |
| EOY | $675,952,021 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $715,532,970 | BOYAmt |
| EOY | $724,023,528 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$814,173 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,539,676 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$152,389 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $347,414 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $658,727 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $554,874 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $823,833 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $984,256 | CurrentTaxYearAmt |
| Total | $3,369,104 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $186,612,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $336,198,836 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $278,058,171 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $269,020,393 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $241,357,625 | CurrentTaxYearAmt |
| Total | $1,311,247,525 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $186,959,914 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $336,857,563 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $278,613,045 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $269,844,226 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $242,341,881 | CurrentTaxYearAmt |
| Total | $1,314,616,629 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $887,526 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,099,332 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,027,934 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,969,521 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,823,529 | CurrentTaxYearAmt |
| Total | $10,807,842 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $75,574,336 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $157,406,084 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $113,932,529 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $122,533,711 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $116,449,593 | CurrentTaxYearAmt |
| Total | $585,896,253 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76,461,862 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $158,505,416 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $116,960,463 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,503,232 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $119,273,122 | CurrentTaxYearAmt |
| Total | $596,704,095 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $717,912,534 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,537,374 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,018,924 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,425,980 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,183,516 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,808,313 | CurrentTaxYearAmt |
| Total | $47,974,107 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,537,374 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,018,924 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,425,980 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,183,516 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,808,313 | CurrentTaxYearAmt |
| Total | $47,974,107 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $478,268 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $59,076 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $102,088 | CurrentTaxYearMinus1YearAmt |
| Total | $639,432 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,595 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year | $183,571 | CurrentTaxYearAmt |
| Total | $199,166 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $194,512,883 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $345,354,755 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $287,098,101 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $281,129,830 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $255,333,765 | CurrentTaxYearAmt |
| Total | $1,363,429,334 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.52650 | PublicSupportCY509Pct |
| Public Support PY509 | 0.53670 | PublicSupportPY509Pct |
| Investment Income CY | 0.03520 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03210 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I: | GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA OR "THE INSTITUTE") BELIEVES IT ALSO QUALIFIES AS AN EDUCATIONAL ORGANIZATION UNDER SECTION 170(B)(1)(A)(II) OF THE INTERNAL REVENUE CODE (PART I, LINE 2). |
| PART III, LINES 2 AND 10A: | SEE TREATMENT OF CERTAIN PAYMENTS DESCRIBED IN FORM 990, PART VIII, LINES 3 AND 5. |
| PART III, LINE 7B: | CERTAIN GROSS RECEIPTS FOR DIAMOND GRADING SERVICES PERFORMED FOR GIA AFFILIATE DIAMOND GRADING LABORATORIES OUTSIDE THE US ARE TREATED, SOLELY FOR PURPOSES OF SCHEDULE A, PART III, AS HAVING BEEN PAID TO GIA BY THE CUSTOMERS OF THOSE OVERSEAS LABORATORIES. THIS TREATMENT IS CONSISTENT WITH THE TREATMENT MADE TO PAYMENTS FROM CERTAIN "AGGREGATORS" UNDER REV. RULS. 75-387 AND 83-153. |
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 | $977,417 | RevenuesIncludedAmt |
| Assets Included | $36,025,803 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | GEMOLOGICAL EDUCATION | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $220,112,632 | BeginningYearBalanceAmt |
| Contributions | $17,500,000 | ContributionsAmt |
| Investment Earnings Or Losses | $21,749,119 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,948,917 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,529,259 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $249,883,575 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $196,526,336 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $31,957,361 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,460,815 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,910,250 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $220,112,632 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $218,557,014 | BeginningYearBalanceAmt |
| Contributions | $20,091,854 | ContributionsAmt |
| Investment Earnings Or Losses | -$31,113,896 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,920,495 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,088,141 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $196,526,336 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $171,190,966 | BeginningYearBalanceAmt |
| Contributions | $29,816,059 | ContributionsAmt |
| Investment Earnings Or Losses | $21,602,289 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,277,716 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,774,584 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $218,557,014 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $161,135,260 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $19,116,662 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $7,254,133 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,806,823 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $171,190,966 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.91700 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.05200 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.03100 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,777,037 | OtherCostOrOtherBasisAmt |
| Book Value | $11,777,037 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $148,840,578 | OtherCostOrOtherBasisAmt |
| Depreciation | $60,870,734 | DepreciationAmt |
| Book Value | $87,969,844 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,422,025 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,422,025 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,302,832 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,103,337 | DepreciationAmt |
| Book Value | $8,199,495 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $66,041,534 | OtherCostOrOtherBasisAmt |
| Depreciation | $57,902,199 | DepreciationAmt |
| Book Value | $8,139,335 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $116,085,711 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| GEM COLLECTIONS | $36,025,803 |
| INVESTMENTS IN SUBSIDIARIES | $26,962,605 |
| OTHER ASSETS | $137,621 |
| RIGHT OF USE ASSETS | $879,190 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $64,005,219 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (8 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED PAYROLL | $20,005,800 |
| OTHER CURRENT LIABILITIES | $176,546 |
| SALES & USE TAX PAYABLE | $3,086 |
| OTHER LONG TERM LIABILITIES | $647,037 |
| ACCRUED PAID TIME OFF | $11,040,968 |
| INTERCOMPANY ACCOUNTS | $2,315,415 |
| LEASE LIABILITY | $920,692 |
| NONCURRENT RETIREMENT LIABILITY | $329,395 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $35,438,939 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | GIA'S LIBRARY, GEMSTONE, AND JEWELRY COLLECTION IS DISPLAYED IN ITS MUSEUM AND THROUGHOUT GIA; USED FOR PUBLIC EXHIBITION, RESEARCH AND EDUCATION PURPOSES; AND PRESERVED FOR FUTURE GENERATIONS. |
| PART V, LINE 4: | GIA USES ENDOWMENT FUNDS FOR ACTIVITIES PURSUANT TO THE INSTITUTE'S MISSION, WHICH IS SUMMARIZED IN THE RESPONSE TO FORM 990, PART III, LINE 1. |
| PART X, LINE 2: | AS OF DECEMBER 31, 2024, 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, 2024 AND 2023. |
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. |
| LINE 6A - EXPLANATION OF GOVERNMENT FINANCIAL AID: | GIA IS ACCREDITED BY ACCSC, WHICH IS RECOGNIZED BY THE US DEPARTMENT OF EDUCATION. GIA PARTICIPATES IN TITLE IV PROGRAMS. GIA ALSO ACCEPTS VETERAN'S BENEFITS FOR PROGRAMS THAT QUALIFY. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| MIDDLE EAST AND NORTH AFRICA | 1 | 89 | PROGRAM SERVICES | LAB & RESEARCH SERVICES | $9,963,883 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | SCHOLARSHIP GRANTS | $175,870 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | $112,173 | |||
| EAST ASIA AND THE PACIFIC | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | $3,034,713 | |||
| SOUTH ASIA | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | $23,556,603 | |||
| MIDDLE EAST AND NORTH AFRICA | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | $272,300 | |||
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | EDUCATION SEMINAR | $24,775 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 89 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 89 | TotalEmployeeCnt |
| Subtotal Spent | $37,140,317 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $37,140,317 | TotalSpentAmt |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | SCHOLARSHIP AWARDS | TypeOfAssistanceTxt |
| Region | EAST ASIA AND THE PACIFIC | RegionTxt |
| Recipient | 37 | RecipientCnt |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $175,870 | NonCashAssistanceAmt |
| Description Of Non Cash Asst | TUITION REDUCTION | DescriptionOfNonCashAsstTxt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (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 THE STUDENT INFORMATION SYSTEM TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE 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 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 (INTERNATIONAL) COMPANY, LTD (AKA GIA THAILAND SCHOOL), GIA HONG KONG LIMITED, OR GIA INSTRUMENT (TAIWAN) CO. (AKA GIA TAIWAN SCHOOL). |
| PART I, LINE 3, COLUMN (E) AND PART II, LINE 1, COLUMN (H): | IN 2024, GIA OFFERED A WEEK LONG GEMOLOGY TRAINING SEMINAR FREE OF CHARGE FOR INTERNATIONAL LAW ENFORCEMENT OFFICERS IN BANGKOK, THAILAND. 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. |
| 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 (14 entries)
| IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN |
|---|---|---|---|---|---|---|---|---|---|---|
| VARIOUS LAW ENFORCEMENT AGENCIES | ||||||||||
| GOVERNMENT | $0 | $47,771 | FMV | SEE SUPPLEMENTAL INFORMATION PART IV | SUPPORT LAW ENFORCEMENT FUNCTION OF REDUCING THEFT, FRAUD & MISREPRESENTATION | |||||
| AMERICAN GEM SOCIETY | ||||||||||
| 501(C)(6) | $500,000 | $29,070 | COST | EDUCATIONAL MATERIALS | SUPPORT GEMOLOGY EDUCATION & AGS CONCLAVE | 8881 W SAHARA AVE | LAS VEGAS | NV | 89117 | 951409272 |
| PACT INC | ||||||||||
| 501(C)(3) | $287,816 | $7,380 | COST | EDUCATIONAL MATERIALS | SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES | 1828 L STREET NW NO 300 | WASHINGTON | DC | 20036 | 132702768 |
| MERCURY FREE MINING INC | ||||||||||
| 501(C)(3) | $93,224 | $0 | SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES | 4070 SW FAIRHAVEN DR | CORVALLIS | OR | 97333 | 834627223 | ||
| JEWELERS FOR CHILDREN | ||||||||||
| 501(C)(3) | $19,000 | $0 | SUPPORT GEMOLOGICAL EDUCATION | 120 BROADWAY SUITE 2820 | NEW YORK | NY | 10271 | 133716474 | ||
| JOSE HESS DESIGN AWARDS INC | ||||||||||
| 501(C)(3) | $15,000 | $0 | SUPPORT GEMOLOGICAL EDUCATION | 135 JENKINS STREET SUITE 105B-313 | SAINT AUGUSTINE | FL | 32086 | 922840528 | ||
| DIAMOND EMPOWERMENT FUND INC | ||||||||||
| 501(C)(3) | $13,183 | $0 | SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES | 85 BROAD STREET 16TH FLOOR | NEW YORK | NY | 10004 | 205967103 | ||
| MINERALOGICAL SOCIETY OF AMERICA | ||||||||||
| 501(C)(3) | $5,000 | $0 | ADVANCEMENT OF MINERALOGY, CRYSTALLOGRAPHY, AND GEOCHEMISTRY | 3635 CONCORDE PRKWY SUITE 500 | CHANTILLY | VA | 20151 | 526044250 | ||
| GEOLOGICAL SOCIETY OF AMERICA FOUNDATION | ||||||||||
| 501(C)(3) | $5,000 | $0 | ADVANCE GEMOLOGICAL EDUCATION | PO BOX 9140 | BOULDER | CO | 80301 | 742156871 | ||
| WOMEN'S JEWELRY ASSOCIATION INC | ||||||||||
| 501(C)(6) | $17,250 | $1,850 | FMV | EDUCATIONAL MATERIALS | SUPPORT WOMEN-FOCUSED EDUCATION IN GEMOLOGY | 125 PARK AVENUE | NEW YORK | NY | 10017 | 133205392 |
| JEWELERS VIGILANCE COMMITTEE INC | ||||||||||
| 501(C)(6) | $16,600 | $0 | SUPPORT CONSUMER PROTECTION & EDUCATION | 119 WEST 24TH STREET 401 | NEW YORK | NY | 10011 | 131661424 | ||
| JEWELERS OF AMERICA INC | ||||||||||
| 501(C)(6) | $8,500 | $0 | SUPPORT CONSUMER PROTECTION & EDUCATION | 120 BROADWAY SUITE 2820 | NEW YORK | NY | 10271 | 530246294 | ||
| NATIONAL PAWNBROKERS ASSOCIATION | ||||||||||
| 501(C)(6) | $5,075 | $0 | SUPPORT CONSUMER PROTECTION & EDUCATION | PO BOX 420 | VICTOR | NY | 14564 | 650002221 | ||
| BLACK IN JEWELRY COALITION ASSOCIATION INC | ||||||||||
| 501(C)(6) | $2,500 | $4,790 | FMV | EDUCATIONAL MATERIALS | SUPPORT GEMOLOGICAL EDUCATION | 391 PENNSYLVANIA AVE | FREEPORT | NY | 11520 | 852972205 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 8 | Total501c3OrgCnt |
| Total Other Org | 6 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP AWARDS | GrantTypeTxt |
| Recipient | 315 | RecipientCnt |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $1,656,707 | 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 THE STUDENT INFORMATION SYSTEM TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE 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 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 2024, GIA OFFERED TWO WEEK-LONG GEMOLOGY SEMINARS FREE OF CHARGE FOR LAW ENFORCEMENT OFFICERS, ONE IN NEW YORK CITY AND ONE IN CARLSBAD, CALIFORNIA. THE PURPOSE OF THE SEMINARS WAS TO ASSIST LAW ENFORCEMENT OFFICERS IN THE INVESTIGATION AND PROSECUTION OF JEWELRY-RELATED CRIMES. GIA DIRECTLY PAID THE SEMINAR-RELATED EXPENSES AND PROVIDED EXPERT INSTRUCTORS FOR THE PROGRAM. IN 2024, GIA CONTINUED ITS PRACTICE OF FLAGGING STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED MULTIPLE GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO GRADED STONES FOR LAW ENFORCEMENT AT NO COST AND RESPONDED TO MANY INFORMATION REQUESTS FROM LAW ENFORCEMENT AGENCIES. FURTHERMORE, GIA PROVIDED MANY DOCUMENTS AT THE REQUEST OF LAW ENFORCEMENT TO ASSIST THEM IN THEIR DUTIES. GIA PARTICIPATED IN AN AGREEMENT WITH U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT TO MAINTAIN A DATABASE OF GEMSTONES TO FACILITATE THE EFFORTS OF TRADE AND LAW ENFORCEMENT OFFICIALS RELATED TO IDENTIFICATION OF NATURAL, TREATED, AND SYNTHETIC STONES AND COUNTRIES OF ORIGIN. GIA ENCOURAGES LAW ENFORCEMENT PERSONNEL TO ENROLL IN GIA EDUCATIONAL COURSES RELATED TO THEIR OFFICIAL DUTIES AND DOES NOT CHARGE FOR SUCH ENROLLMENTS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| 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 | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (16 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID LIN | ||||||||||||||
| VP & CISO | $164,690 | $0 | $0 | $0 | $624,907 | $0 | $18,254 | $0 | $21,042 | $0 | $828,893 | $0 | $0 | $0 |
| SUSAN JACQUES | ||||||||||||||
| PRESIDENT/CEO | $683,313 | $0 | $0 | $0 | $5,065 | $0 | $27,600 | $0 | $33,477 | $0 | $749,455 | $0 | $0 | $0 |
| THOMAS MOSES | ||||||||||||||
| EXECUTIVE VP | $623,143 | $0 | $0 | $0 | $8,361 | $0 | $27,600 | $0 | $28,724 | $0 | $687,828 | $0 | $0 | $0 |
| SOON RAAB | ||||||||||||||
| SVP & CHIEF PEOPLE OFFICER | $239,169 | $0 | $0 | $0 | $113,258 | $0 | $220,269 | $0 | $10,138 | $0 | $582,834 | $0 | $0 | $0 |
| DAVID TEARLE | ||||||||||||||
| SVP & CFO | $471,593 | $0 | $0 | $0 | $4,864 | $0 | $27,600 | $0 | $29,474 | $0 | $533,531 | $0 | $0 | $0 |
| PRITESH PATEL | ||||||||||||||
| SVP & COO | $435,623 | $0 | $0 | $0 | $2,743 | $0 | $27,600 | $0 | $40,651 | $0 | $506,617 | $0 | $0 | $0 |
| ADITYA KASHYAP | ||||||||||||||
| VP, PRODUCT MANAGEMENT | $333,825 | $0 | $50,000 | $0 | $1,786 | $0 | $27,600 | $0 | $12,184 | $0 | $425,395 | $0 | $0 | $0 |
| JOHN HALL | ||||||||||||||
| VP & CIO | $0 | $0 | $0 | $0 | $403,635 | $0 | $10,500 | $0 | $0 | $0 | $414,135 | $0 | $0 | $0 |
| DUNCAN PAY | ||||||||||||||
| SVP, CHIEF ACADEMIC OFFICER | $331,627 | $0 | $0 | $0 | $3,622 | $0 | $27,040 | $0 | $35,997 | $0 | $398,286 | $0 | $0 | $0 |
| ELIZABETH KEATING | ||||||||||||||
| VP & CHIEF ETHICS/COMPL OFFICER | $318,408 | $0 | $0 | $0 | $8,345 | $0 | $25,698 | $0 | $26,724 | $0 | $379,175 | $0 | $0 | $0 |
| BRANDON PACE | ||||||||||||||
| SVP & GENERAL COUNSEL (INCOMING) | $324,835 | $0 | $0 | $0 | $3,567 | $0 | $26,048 | $0 | $18,254 | $0 | $372,704 | $0 | $0 | $0 |
| CLAUDIA DANDREA | ||||||||||||||
| DIRECTOR, LAB OPERATIONS | $290,001 | $0 | $0 | $0 | $32,872 | $0 | $15,099 | $0 | $24,038 | $0 | $362,010 | $0 | $0 | $0 |
| WUYI WANG | ||||||||||||||
| VP, RESEARCH & DEVELOPMENT | $315,438 | $0 | $0 | $0 | $3,622 | $0 | $25,357 | $0 | $14,333 | $0 | $358,750 | $0 | $0 | $0 |
| JOHANNA LEVY | ||||||||||||||
| VP, ENVIR., SOCIAL & GOVERNANCE | $285,888 | $0 | $0 | $0 | $2,760 | $0 | $23,823 | $0 | $41,564 | $0 | $354,035 | $0 | $0 | $0 |
| LISA BIGGS | ||||||||||||||
| VP, CHIEF ACCOUNTING OFFICER | $312,145 | $0 | $0 | $0 | $2,110 | $0 | $24,960 | $0 | $3,901 | $0 | $343,116 | $0 | $0 | $0 |
| JENNIFER WILSON | ||||||||||||||
| SVP & GENERAL COUNSEL (OUTGOING) | $188,587 | $0 | $50,000 | $0 | $40,571 | $0 | $22,304 | $0 | $13,351 | $0 | $314,813 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | GROSS-UPS - ON OCCASION, GROSS-UP PAYMENTS ASSOCIATED WITH TAXABLE BENEFITS ARE PROVIDED. IN SUCH CASES, BOTH THE BENEFIT AND THE GROSS-UP AMOUNT ARE REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2. GROSS-UPS ARE AVAILABLE TO ALL EMPLOYEE GROUPS. ALLOWANCE - ONE EMPLOYEE RECEIVES AN ALLOWANCE AS PROVIDED IN HER EMPLOYMENT AGREEMENT. THE ARRANGEMENT WAS APPROVED IN ADVANCE BY DISINTERESTED MEMBERS OF MANAGEMENT BASED ON EXPERT OPINION THAT THE ARRANGEMENT WAS REASONABLE. THE BENEFIT IS REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2. HEALTH CLUB FEES - GIA PROVIDES AN ANNUAL WELLNESS REIMBURSEMENT UP TO $300. THE REIMBURSEMENT MAY BE USED TO COVER AN EMPLOYEE'S HEALTH CLUB OR FITNESS PROGRAM MEMBERSHIP FEE. GIA WILL ONLY REIMBURSE THE EMPLOYEE ONCE RECEIPTS ARE SUBMITTED. THIS REIMBURSEMENT IS AVAILABLE TO ALL EMPLOYEES. THE BENEFIT IS REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2. |
| PART I, LINE 4A | SEPARATION PAYMENTS WERE MADE, AS FOLLOWS: $563,637 TO DAVID LIN, OUTGOING CHIEF INFOSEC OFFICER $403,635 TO JOHN HALL, OUTGOING CHIEF INFORMATION OFFICER $83,656 TO SOON RABB, OUTGOING CHIEF PEOPLE OFFICER |
| PART I, LINE 7 | THE BOARD OF GOVERNORS HAS THE DISCRETION TO APPROVE SPECIAL AWARDS EACH YEAR IN RECOGNITION OF TEAM CONTRIBUTIONS TO ACHIEVING ORGANIZATIONAL GOALS. WITHIN EACH TEAM, AWARDS ARE ALLOCATED ACCORDING TO INDIVIDUAL EMPLOYEE PERFORMANCE MEASURES. THESE AMOUNTS ARE LISTED IN SCHEDULE J, PART II, COLUMN B(II). |
| PART II, COLUMN B(III): | THE 'OTHER REPORTABLE COMPENSATION' REPORTED IN COLUMN B(III) CONSISTS OF AMOUNTS PAID FOR GROUP TERM LIFE INSURANCE IN EXCESS OF $50,000 AND CASH-OUTS OF EARNED PAID TIME OFF (BOTH OF WHICH WERE OFFERED TO ALL EMPLOYEES) AS WELL AS SEPARATION PAYMENTS MADE TO THREE EMPLOYEES PER THEIR SEPARATION AGREEMENTS. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE PART V | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SEE PART V | RelationshipDescriptionTxt |
| Transaction | $555,132 | TransactionAmt |
| Transaction | SEE PART V | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART IV, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE INSTITUTE STRIVES TO MAINTAIN A BOARD OF GOVERNORS COMPOSED OF OUTSTANDING INDIVIDUALS WITH VARIED BACKGROUNDS WHO ARE ABLE TO CONTRIBUTE IMPORTANTLY TO THE ACCOMPLISHMENT OF THE INSTITUTE'S EXEMPT PURPOSES. THESE INCLUDE EXPERTS FROM THE FIELDS OF SCIENCE, ACADEMIA, FINANCE AND BUSINESS. THE INSTITUTE IS ALSO FORTUNATE TO HAVE BEEN ABLE TO RECRUIT A NUMBER OF OUTSTANDING EXPERTS (BOTH RETIRED AND ACTIVE) IN THE VARIOUS ASPECTS OF GEMS AND JEWELRY. THEREFORE, IT IS NOT SURPRISING THAT FIRMS ASSOCIATED WITH SOME OF THESE GOVERNORS HAVE PARTICIPATED IN THE INSTITUTE'S THREE EXEMPT ACTIVITIES PREVIOUSLY REPORTED TO AND APPROVED BY THE IRS: EDUCATION, RESEARCH, AND GEM LABORATORY ACTIVITIES. (IN ADDITION, A RELATIVELY SMALL PORTION OF THE TRANSACTIONS INVOLVED SALES OF GEMOLOGICAL INSTRUMENTS, BOOKS AND SUPPLIES WHICH HAVE BEEN REPORTED AS NONEXEMPT ACTIVITIES.) SUCH PARTICIPATION BY THESE FIRMS, HOWEVER, BEGAN BEFORE THE ELECTION OF THESE INDIVIDUALS TO THE BOARD OF GOVERNORS AND REPRESENTS A TINY FRACTION OF THE TOTAL ACTIVITIES REPORTED ON FORM 990. OBVIOUSLY, TO BAR FIRMS AFFILIATED WITH BOARD MEMBERS FROM UTILIZING THE SERVICES OF THE INSTITUTE THEY HAD PREVIOUSLY ENJOYED WOULD LIKELY DEPRIVE GIA OF THE SERVICES OF COMMITTED AND TALENTED LEADERS SUCH AS THESE.IN 2024, ONE FIRM ASSOCIATED WITH A MEMBER OF THE BOARD OF GOVERNORS ENGAGED IN TRANSACTIONS WITH GIA. THE FEES PAID TO GIA WERE THE SAME AS THOSE PAID BY ANY OTHER SIMILARLY-SITUATED CLIENT. THE FIRM WAS A CLIENT OF THE GIA LABORATORY BEFORE THE AFFILIATED INDIVIDUAL BECAME A MEMBER OF THE BOARD OF GOVERNORS.(A) NAME OF INTERESTED PERSON: ROSY BLUE, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: RUSSELL MEHTA IS A MEMBER OF GIA'S BOARD OF GOVERNORS AND IS A PRINCIPAL OF ROSY BLUE, INC.(C) AMOUNT OF TRANSACTION: $555,132 (D) DESCRIPTION OF TRANSACTION: LABORATORY SERVICES | ExplanationTxt |
Schedule M IRS990ScheduleM
Collectibles CollectiblesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 39 | ContributionCnt |
| Noncash Contributions Rpt F990 | $977,417 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SALE OF COMP. PROP. | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 10 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | GIA IS REPORTING THE NUMBER OF CONTRIBUTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, ITEM L, YEAR OF FORMATION: | THE GEMOLOGICAL INSTITUTE OF AMERICA WAS ESTABLISHED IN 1931 BY ROBERT M. SHIPLEY WHO INTRODUCED CORRESPONDENCE COURSES IN THE SAME YEAR. SUBSEQUENTLY, GIA CORPORATIONS WERE FORMED IN OHIO AND IN CALIFORNIA. THE CURRENT GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA OR "THE INSTITUTE") IS A CALIFORNIA NONPROFIT, PUBLIC BENEFIT CORPORATION, WHICH IS THE SUCCESSOR TO THE CALIFORNIA CORPORATION INITIALLY INCORPORATED IN 1982, WHICH IN TURN IS THE SUCCESSOR TO THE OHIO CORPORATION INCORPORATED IN 1943. |
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | GIA IS THE WORLD'S LARGEST AND MOST RESPECTED NONPROFIT INSTITUTE OF GEMOLOGICAL LEARNING AND RESEARCH. THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS. GIA OFFERS A COMPREHENSIVE GEMOLOGY CURRICULUM TAUGHT BY A FULL-TIME, PROFESSIONAL FACULTY TO REGULARLY ENROLLED STUDENTS AT ITS ON-CAMPUS FACILITIES IN CARLSBAD, CALIFORNIA AND NEW YORK CITY, NEW YORK, AND THROUGH SUBSIDIARIES IN VARIOUS OTHER COUNTRIES. GIA ALSO OFFERS EXTENSIVE DISTANCE EDUCATION. GIA'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, AND TO DETECT LABORATORY GROWN AND ALTERED GEMS. GIA'S LIBRARY AND QUARTERLY PUBLICATION, GEMS & GEMOLOGY, COLLECT AND DISSEMINATE RESEARCH ON GEMS. GIA'S LABORATORY PROTECTS THE PUBLIC FROM MISREPRESENTATION ABOUT GEMS, DETERS GEM THEFT, AND HELPS LAW ENFORCEMENT BY TRACING STOLEN GEMS, WHILE PROMOTING STATE-OF-THE-ART RESEARCH. GIA HAS BEEN CERTIFIED BY THE RESPONSIBLE JEWELLERY COUNCIL SINCE 2011, AS MEETING THE HIGHEST ETHICAL, SOCIAL AND ENVIRONMENTAL STANDARDS ESTABLISHED BY THE RJC'S CODE OF PRACTICES. |
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS. |
| FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | 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, SOUTH AFRICA, BOTSWANA, TAIWAN, AND THE UNITED KINGDOM. DISTANCE EDUCATION COURSES ARE DISTRIBUTED DOMESTICALLY AND INTERNATIONALLY IN A VARIETY OF LANGUAGES. IN 2024, TOTAL ENROLLMENTS WERE APPROXIMATELY 19,300, COMPRISED OF 2,900 ON-CAMPUS AND 16,400 THROUGH DISTANCE EDUCATION. GIA'S EDUCATIONAL OFFERINGS COVER THE GAMUT OF GEMOLOGY SUBJECTS, INCLUDING, BUT NOT LIMITED TO: (A) THE USE OF GEMOLOGICAL INSTRUMENTS, (B) THE OPTICAL AND PHYSICAL PROPERTIES OF DIAMONDS, GEMSTONES, PEARLS AND OTHER NATURAL ORGANIC GEM MATERIALS, (C) LABORATORY GROWN DIAMONDS AND DIAMOND SIMULANTS, (D) DETECTION OF FRACTURE-FILLED DIAMONDS AND LABORATORY GROWN DIAMONDS, (E) DETERMINATION OF COLOR, CLARITY, CUT, AND CARAT WEIGHT OF DIAMONDS, (F) APPLICATION OF FTC GUIDELINES FOR JEWELRY TRANSACTIONS, (G) DETECTION OF LABORATORY GROWN, TREATED, IMITATION OR ASSEMBLED COLORED GEM MATERIALS, AND (H) DETECTION OF CULTURED, IMITATION, ASSEMBLED AND TREATED PEARLS. GIA OFFERS VARYING LEVELS OF CERTIFICATION IN THE AREAS OF DIAMONDS, COLORED STONES, PEARLS, AND JEWELRY. A GRADUATE GEMOLOGIST (G.G.) DIPLOMA FROM GIA IS RECOGNIZED AROUND THE GLOBE AS A KEY CREDENTIAL IN THE GEMOLOGICAL WORLD. IN 2003, IN RESPONSE TO THE NEED FOR QUALITY SCIENCE COURSES FOR CHILDREN, GIA CREATED THE JUNIOR GEMOLOGIST PROGRAM. THE GEMKIDS 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. GEMKIDS PARTICIPATION AT GIA EVENTS IN 2024 RESULTED IN 7,000 CONTACTS WITH KIDS, PARENTS, AND EDUCATORS. GIA HAS ALSO CURATED THE GEMKIDS WEBSITE SINCE 2014, BRINGING INTERACTIVE, ONLINE GEMOLOGY AND GEOLOGY EDUCATION TO STUDENTS AGES 9-12. IN 2024, GIA BEGAN HOSTING "ON DEMAND" RECRUITING EVENTS AS A MORE EFFECTIVE STRATEGY FOR CONNECTING STUDENTS WITH THE INDUSTRY'S TOP RETAILERS, MANUFACTURERS, LABORATORIES AND WHOLESALERS, AND HELD SEVERAL SUCH EVENTS DURING THE YEAR. THE MISSION OF THE INSTITUTE'S RICHARD T. LIDDICOAT GEMOLOGICAL LIBRARY AND INFORMATION CENTER IN CARLSBAD, CALIFORNIA IS TO CONTINUE AS THE WORLD'S PREMIER RESOURCE FOR INFORMATION IN THE FIELDS OF GEM AND JEWELRY-RELATED STUDIES. AS SUCH, THE INSTITUTE PROMOTES THE USE OF ITS RESOURCES FOR EDUCATION AND RESEARCH BY THE PUBLIC, THE GEM AND JEWELRY INDUSTRY, AND THE INSTITUTE'S STUDENTS, FACULTY AND ALUMNI. THE INSTITUTE'S LIBRARY HOUSES THE WORLD'S LARGEST COLLECTION OF DIAMOND, GEM AND JEWELRY RESOURCE MATERIALS. WHETHER BY PHONE, E-MAIL OR IN PERSON, THE LIBRARY STAFF SERVES SCIENTISTS, JEWELERS, GEMOLOGISTS AND STUDENTS FROM EVERY CORNER OF THE GLOBE. THE EXPERT LIBRARY STAFF DRAWS UPON A GROWING COLLECTION OF OVER 17,800 ITEMS IN ITS CIRCULATING COLLECTION, OVER 50,100 ITEMS IN THE RENOWNED CARTIER RARE BOOK REPOSITORY AND ARCHIVES, OVER 271,000 PHOTOGRAPHIC IMAGES, 2,000 VIDEOS (VHS AND DVD FORMAT), APPROXIMATELY 1,200 JOURNAL AND MAGAZINE TITLES, 250 CD-ROMS AND 130 AUDIO CDS TO PROVIDE READY REFERENCE IN THE FIELDS OF GEMOLOGY AND JEWELRY. GIA'S LIBRARY COLLECTION ALSO INCLUDES 472 UNIQUE EBOOK TITLES (464 COPIES OF EBOOKS AND 8 AUDIOBOOKS) PURCHASED THROUGH OVERDRIVE, A DIGITAL CONTENT PROVIDER. THE EBOOK COLLECTION IS ACCESSIBLE THROUGH THE LIBBY APP. THERE ARE 1,156 DIGITIZED VERSIONS OF RARE WORKS, SCANNED FROM ITS COLLECTION, AVAILABLE ON INTERNET ARCHIVE (ARCHIVE.ORG). THE INSTITUTE'S MUSEUM EDUCATES THE PUBLIC ON GEMS AND GEMOLOGY, DISPLAYING CUT GEMS, MINERAL SPECIMENS AND JEWELRY YEAR-ROUND AT THE INSTITUTE'S CALIFORNIA CAMPUS. DURING 2024, SELECTED ITEMS FROM THE MUSEUM'S COLLECTION WERE INCLUDED IN SPECIAL EXHIBITS AT VARIOUS EVENTS, IN ORDER TO BRING THE SCIENCE AND BEAUTY OF GEMS TO NEW AUDIENCES. AS DISCUSSED BELOW, THE INSTITUTE PUBLISHES "GEMS & GEMOLOGY," A PEER REVIEWED JOURNAL THAT EDUCATES ITS READERSHIP ABOUT THE LATEST DISCOVERIES IN GEMOLOGY. |
| FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE: | LABORATORY: THE MISSION OF THE INSTITUTE'S LABORATORY IS TO PROTECT THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS (WHETHER INNOCENT, NEGLIGENT OR INTENTIONAL), TO DETER GEM THEFT, TO ASSIST IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND TO PROMOTE STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY. THE FBI'S JEWELRY AND GEM PROGRAM HAS DESIGNATED GIA AS A PARTNER LISTED ON THE FBI WEBSITE IN COMBATING GEM THEFT. IN 2024, GIA CONTINUED ITS PRACTICE OF FLAGGING STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED MULTIPLE GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO GRADED STONES FOR LAW ENFORCEMENT AT NO COST AND RESPONDED TO MANY INFORMATION REQUESTS FROM LAW ENFORCEMENT AGENCIES. FURTHERMORE, GIA PROVIDED MANY DOCUMENTS AT THE REQUEST OF LAW ENFORCEMENT TO ASSIST THEM IN THEIR DUTIES. THE LABORATORY FULFILLS ITS MISSION BY EXAMINING AND CLASSIFYING INDIVIDUAL GEM MATERIALS SUBMITTED TO THE GIA LABORATORY AND ITS INTERNATIONAL SUBSIDIARIES' LABORATORIES. NATURAL AND LABORATORY GROWN DIAMONDS ARE IDENTIFIED AND GRADED, WITH REPORTS ISSUED ON THEIR PRECISE IDENTIFYING FEATURES AND WITH QUALITY ASSESSMENTS ON THE 4CS: COLOR, CLARITY, CUT AND CARAT WEIGHT. COLORED GEMSTONES, LABORATORY GROWN COLORED STONES, PEARLS AND CULTURED PEARLS ARE IDENTIFIED, WITH REPORTS ISSUED UPON CLIENT REQUEST. THE DISTINGUISHING CHARACTERISTICS AND FEATURES OF A GIVEN GEM ARE UNIQUE TO THAT GEM IN MUCH THE SAME WAY A FINGERPRINT IS UNIQUE TO AN INDIVIDUAL PERSON. ONCE A GEM HAS BEEN SUBMITTED FOR EXAMINATION, ITS CHARACTERISTICS AND FEATURES ARE RECORDED FOR FUTURE REFERENCE IN CASE IT IS EVER RESUBMITTED, EITHER IN THE NORMAL COURSE OF EVENTS OR IN QUESTIONABLE CIRCUMSTANCES, SUCH AS WITH LOST OR STOLEN ITEMS. ADDITIONALLY, IF REQUESTED, AN IDENTIFICATION CODE CAN BE LASER INSCRIBED UPON THE GEM. THE SUBSTANTIAL AND CONTINUOUS VOLUME OF GEM MATERIALS THAT ARE SUBMITTED FOR EXAMINATION, TOGETHER WITH THE LARGE COLLECTION OF COMPARISON GEMS ACQUIRED BY GIA, CONSTITUTE AN INVALUABLE DATABASE FOR THE RESEARCH AND PUBLIC SERVICE CONDUCTED BY THE INSTITUTE. TO MAKE THIS PUBLIC SERVICE POSSIBLE, GIA CHARGES RELATIVELY MODEST FEES THAT VARY BY THE TYPE AND SIZE OF THE GEM MATERIAL. IT SHOULD BE NOTED THAT GIA DOES NOT APPRAISE ANY GEM MATERIALS OR OTHERWISE ESTABLISH THEIR MARKET VALUE. COMMERCE IN GEMS IS GLOBAL, WITH THE RESULT THAT MANY GEM MATERIALS SOLD BY FOREIGN GEM OWNERS OR DEALERS ULTIMATELY FIND THEIR WAY TO THE U.S. MARKET, EITHER THROUGH WHOLESALE DISTRIBUTION OR FUTURE RESALE. MOST DIAMONDS PURCHASED IN THE U.S. HAVE BEEN MINED AND PROCESSED OUTSIDE OF THIS COUNTRY. SOME PROPORTION OF THOSE DIAMONDS HAVE HISTORICALLY NOT BEEN SUBMITTED TO GIA'S LABORATORY BECAUSE OF THE GEOGRAPHIC DISTANCE BETWEEN GIA'S LABORATORY FACILITIES IN CALIFORNIA AND NEW YORK AND THE DISTANT LOCATIONS OF MINES AND DEALERS. TO ENHANCE ITS ABILITY TO PURSUE THE MISSION OF PROTECTING THE GEM PURCHASING PUBLIC, DETERRING THEFT, AND ASSISTING IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, GIA OPERATES LABORATORIES THROUGH ITS BRANCHES AND WHOLLY-OWNED SUBSIDIARIES IN BOTSWANA, HONG KONG, INDIA, ISRAEL, JAPAN, SOUTH AFRICA, THAILAND, UNITED ARAB EMIRATES, AND THE UNITED KINGDOM. IN 2023, GIA BEGAN OFFERING INDEPENDENT GEM AND JEWELRY VERIFICATION SERVICES FOR MULTISIDED PLATFORMS, WHICH ADVANCES GIA'S MISSION OF PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS. PREVIOUSLY, BUYERS ON SUCH PLATFORMS COULD NOT CHECK THE AUTHENTICITY OF THE CLAIMS MADE BY THE SELLERS PRIOR TO PURCHASING. UNDER THE ARRANGEMENTS WITH GIA, ITEMS ARE VERIFIED BY GIA PRIOR TO DELIVERY TO THE BUYER TO DETERMINE THE ACCURACY AND AUTHENTICITY OF THE SELLER'S CLAIMS REGARDING THE COMPOSITION AND CHARACTERISTICS OF THE GEMS/ JEWELRY. AS THE MARKETPLACES FOR GEMS AND JEWELRY EVOLVE, GIA CONTINUES TO ADAPT AND FIND EFFECTIVE WAYS TO CONTRIBUTE TO THE PROTECTION OF THE PUBLIC. |
| FORM 990, PART III, LINE 4C, PROGRAM SERVICE: | RESEARCH & PUBLICATIONS: THE INSTITUTE'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND SCIENTIFIC EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, INCLUDING DETECTION OF LABORATORY GROWN GEMS, CULTURED PEARLS AND TREATED NATURAL GEMS. THE MISSION OF THE RESEARCH DEPARTMENT IS TO (1) CHARACTERIZE THE GEMOLOGICAL PROPERTIES OF GEM MATERIALS AND DEVELOP PRACTICAL WAYS TO IDENTIFY THEM; (2) UNDERSTAND THE CONDITIONS OF GEMSTONE FORMATION IN THE EARTH, AS WELL AS THE CONDITIONS OF GEM TREATMENT AND EVALUATION OF ANY LABORATORY GROWTH PROPERTIES, AS A FURTHER BASIS FOR DEVELOPING MEANS OF GEM IDENTIFICATION; (3) INVESTIGATE THE FACTORS THAT ARE RESPONSIBLE FOR THE APPEARANCE OF DIAMONDS AND OTHER GEM MATERIALS, SO AS TO ESTABLISH METHODS TO EVALUATE THEIR QUALITY; AND (4) DESIGN AND IMPROVE INSTRUMENTS FOR GEM STONE TESTING. THE INSTITUTE IS THE WORLD LEADER IN RESEARCHING THE METHODS BY WHICH GEM MATERIALS CAN BE ENHANCED IN COLOR OR CLARITY OR GROWN IN A LABORATORY. THIS RESEARCH HELPS PROTECT THE PUBLIC FROM POSSIBLE MISREPRESENTATIONS PERTAINING TO GEM MATERIALS. THE INSTITUTE ACTS AS A CONSUMER ADVOCATE TO ENSURE THAT CONSUMERS, ALONG WITH RETAILERS AND WHOLESALERS, ARE FULLY APPRISED OF THE TRUE CHARACTER - NATURAL, TREATED, OR LABORATORY GROWN - OF ANY SPECIFIC GEM. SINCE 2011, GIA HAS PARTICIPATED IN AN AGREEMENT WITH UNITED STATES CUSTOMS AND BORDER PROTECTION TO COLLABORATE ON ANALYSES OF GEMSTONES IN ORDER TO DETERMINE THEIR IDENTITY (NATURAL, TREATED-NATURAL OR LABORATORY GROWN), INDICATIONS OF COUNTRY OF ORIGIN, AND DEVELOP A DATABASE FOR INTERNATIONAL, FEDERAL, STATE, AND LOCAL LAW ENFORCEMENT THAT WILL FACILITATE TRADE AND LAW ENFORCEMENT. THIS COLLABORATION HELPS TO LESSEN THE BURDENS OF GOVERNMENT. IN 2014, GIA INTRODUCED THE GIA DIAMONDCHECK, A DEVICE THAT DRAWS ON GIA'S DECADES OF RESEARCH TO ASSIST IN THE IDENTIFICATION OF DIAMONDS THAT ARE POTENTIALLY LABORATORY GROWN OR COLOR-TREATED. AS PART OF ITS PUBLIC BENEFIT MISSION, GIA, WORKING WITH THE WORLD FEDERATION OF DIAMOND BOURSES (WFDB), MADE THE DIAMONDCHECK AVAILABLE AT NO COST TO 20 DIAMOND BOURSES AND OTHER ORGANIZATIONS AROUND THE WORLD. IN 2017, GIA INTRODUCED A PORTABLE INSTRUMENT ID100 FOR QUICK SEPARATION OF NATURAL DIAMONDS FROM LAB GROWN DIAMONDS. IN 2023, GIA LAUNCHED MATCH ID, A PORTABLE DEVICE THAT CAN AUTOMATICALLY VERIFY DIAMOND IDENTITY BASED ON IMAGES OF LASER INSCRIPTIONS. TO DISSEMINATE THEIR FINDINGS, GIA RESEARCHERS SPEAK AT SEMINARS, POST DEVELOPMENTS ONLINE ON THE GIA WEBSITE, AND PUBLISH FREQUENTLY IN SCHOLARLY TEXTS AND JOURNALS, INCLUDING "GEMS & GEMOLOGY," GIA'S QUARTERLY SCIENTIFIC PUBLICATION. GEMS & GEMOLOGY, WHICH HAS BEEN IN CONTINUOUS PUBLICATION FOR 91 YEARS, PROVIDES INFORMATION ON NEW GEM MATERIALS, GEM LOCALITIES, TREATMENT AND LAB GROWTH TECHNIQUES, AND IDENTIFICATION METHODS. THE JOURNAL KEEPS STUDENTS AND PROFESSIONALS ALIKE UP-TO-DATE ON THE MOST CRITICAL TOPICS IN GEMOLOGY. IN RECENT YEARS, THE PUBLICATION OF ITS RESEARCH BY GIA SCIENTISTS HAS BEEN INCLUDED IN PROMINENT JOURNALS SUCH NATURE AND SCIENCE, OFTEN IN COLLABORATION WITH OTHER RESEARCHERS FROM OTHER INSTITUTIONS. GIA HAS PUBLISHED THREE BOOKS CONTAINING ARTICLES FROM GEMS & GEMOLOGY, ON SYNTHETIC, COLORED AND TREATED DIAMONDS. THERE IS A CONSTANT DEMAND FOR BACK ISSUES BY STUDENTS, PROFESSIONALS AND HOBBYISTS RESEARCHING NUMEROUS GEMOLOGICAL SUBJECTS. IN ADDITION, GIA SUMMARIZES TECHNICAL ARTICLES PUBLISHED BY GIA RESEARCHERS IN GEMS & GEMOLOGY FOR REPUBLICATION IN TRADE JOURNALS NATIONALLY AND INTERNATIONALLY, SO THE INFORMATION CAN BE BROADLY DISSEMINATED. SINCE NOVEMBER 2008, THE JOURNAL HAS BEEN AVAILABLE ONLINE AS WELL AS IN PRINT. BEGINNING IN 2013, GIA MADE ALL OF ITS CURRENT AND BACK ISSUES OF GEMS & GEMOLOGY AVAILABLE ONLINE AT NO COST, AS WELL AS SUPPLEMENTAL MEDIA AND DATA. GIA ALSO LAUNCHED THE GEM ENCYCLOPEDIA IN 2013, WHICH MAKES DETAILED BUT USER-FRIENDLY INFORMATION ON A RANGE OF GEMSTONES AVAILABLE TO THE GENERAL PUBLIC ON ITS WEBSITE. GIA'S WEBSITE IS AVAILABLE IN THREE LANGUAGES. IN 2020, GIA INITIATED A FACEBOOK GROUP, WHICH HAS NEARLY 45,000 MEMBERS AND WHERE GIA POSTS RESEARCH AND EDUCATIONAL CONTENT. WEBSITE PAGES VIEWS FOR THE YEAR 2024: GEMS & GEMOLOGY: 517,957 RESEARCH & NEWS: 307,373 PUBLICATION INFORMATION FOR THE YEAR 2024: ISSUES DISTRIBUTED TO SUBSCRIBERS: 2,507 CURRENT ISSUES ORDERED: 2,271 BACK ISSUES ORDERED: 1,154 TOTAL ISSUES: 5,932 |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF GOVERNORS DELEGATES THE DETAILED REVIEW AND APPROVAL OF FORM 990 TO A 990 REVIEW TEAM. THE 990 REVIEW TEAM CONSISTS OF: GIA PRESIDENT / CEO; ITS SENIOR VICE PRESIDENT AND CHIEF FINANCIAL OFFICER; ITS SENIOR VICE PRESIDENT AND GENERAL COUNSEL; GIA'S OUTSIDE COUNSEL SPECIALIZING IN NON-PROFIT AND TAX MATTERS; AND THE VICE PRESIDENT OF GLOBAL TAX 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 MADE 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 TO REVIEW THE OFFICER COMPENSATION AND TO SET THE PAY RATE FOR THE SUBSEQUENT YEAR. GIA HAS RETAINED THE SERVICES OF MERCER, INTERNATIONAL COMPENSATION AND BENEFITS CONSULTANTS, WHICH DISTRIBUTES PERIODIC MARKET PAY COMPARISONS OF COMPARABLE JOBS TO THOSE OF GIA OFFICERS. THIS INFORMATION IS PROVIDED TO THE BOARD EXECUTIVE COMMITTEE FOR REVIEW AND USE. IN THE INTERIM YEARS BETWEEN COMPREHENSIVE MARKET STUDIES, GIA OBTAINS SUCH MARKET DATA AS AVERAGE MERIT INCREASES FROM MERCER AND ALSO TAKES THE CPI INTO CONSIDERATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | GIA'S EMPLOYEE CODE OF CONDUCT, WHICH INCLUDES A SECTION ON CONFLICTS OF INTEREST, IS POSTED ON GIA'S WEBSITE. THIS CODE GOVERNS EMPLOYEES OF GIA AND ITS GLOBAL SUBSIDIARIES. FINANCIAL STATEMENTS ARE INCORPORATED INTO THE FORM 990, WHICH IS AVAILABLE TO THE PUBLIC. THE INSTITUTE'S GOVERNING DOCUMENTS ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII, SECTION A: | THE BOARD PERIODICALLY REVIEWS THE BOARD COMPENSATION PROCESS AND SETS NEW COMPENSATION AMOUNTS. COMMITTEE CHAIRS AND THE CHAIR OF THE BOARD RECEIVE ADDITIONAL COMPENSATION IN LIGHT OF THEIR ADDITIONAL RESPONSIBILITIES. THE AMOUNT OF COMPENSATION WAS FOUND BY EXPERT OPINION OF FREDERIC W. COOK & CO. INC. TO BE REASONABLE AND COMPARABLE TO BOARD COMPENSATION PAID BY SIMILAR ORGANIZATIONS. EACH GOVERNOR HAS THE OPTION TO DECLINE THIS STIPEND. |
| FORM 990, PART VIII, LINES 3 AND 5: | CERTAIN PAYMENTS BY RELATED ORGANIZATIONS ARE REPORTED AS EXEMPT FUNCTION REVENUE (COLUMN B) AND ARE TREATED ON SCHEDULE A AS GROSS RECEIPTS FROM A RELATED CHARITABLE ACTIVITY PER TREASURY REGULATIONS 1.509(A)-3(M). SUCH PAYMENTS ARE RECEIVED UNDER LICENSE AGREEMENTS BY WHICH GIA LICENSED ITS INTELLECTUAL PROPERTY SPECIFICALLY TO ENABLE ITS AFFILIATE DIAMOND GRADING LABORATORIES OUTSIDE THE US TO GRADE DIAMONDS CUT AND POLISHED IN OTHER REGIONS OF THE WORLD AND AS DIVIDENDS PAID BY SUCH AFFILIATE LABORATORIES. ENABLING ITS AFFILIATES TO GRADE DIAMONDS IN THE DIAMOND MANUFACTURING REGIONS OF THE WORLD IS DIRECTLY RELATED TO GIA GREATLY INCREASING THE PROPORTION OF THE WORLD'S DIAMONDS GRADED PURSUANT TO THE INSTITUTE'S SYSTEMS AND STANDARDS AND THEREBY TO SIGNIFICANTLY ENLARGING THE NUMBER OF DIAMOND CONSUMERS GIA PROTECTS FROM FRAUD AND MISREPRESENTATION. BUT FOR THE RISK OF EXPOSING GIA'S TAX-EXEMPT INCOME TO POTENTIAL TAXATION UNDER THE LAWS OF OTHER COUNTRIES, GIA, ITSELF, COULD HAVE OPENED OPERATIONS IN VARIOUS COUNTRIES AROUND THE WORLD AND UNDERTAKEN DIAMOND GRADING FOR DIAMOND PRODUCERS IN THOSE REGIONS. IN THAT CASE, THE RESULTING REVENUE WOULD CLEARLY HAVE BEEN GROSS RECEIPTS FROM A RELATED ACTIVITY FOR PURPOSES OF IRC 509(A)(2). |
| FORM 990, PART IX, LINE 11G | OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 27,464,866. MANAGEMENT AND GENERAL EXPENSES 1,222,720. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,687,586. OUTSOURCED RESEARCH SERVICES: PROGRAM SERVICE EXPENSES 2,108,571. MANAGEMENT AND GENERAL EXPENSES 93,872. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,202,443. PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 917,234. MANAGEMENT AND GENERAL EXPENSES 40,835. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 958,069. TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 1,558,462. MANAGEMENT AND GENERAL EXPENSES 69,382. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,627,844. RECRUITING: PROGRAM SERVICE EXPENSES 452,586. MANAGEMENT AND GENERAL EXPENSES 20,149. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 472,735. COMPLIANCE PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 790,952. MANAGEMENT AND GENERAL EXPENSES 35,213. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 826,165. |
| FORM 990, PART XI, LINE 9: | UNREALIZED FOREIGN EXCHANGE LOSS -152,389. |
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 | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Legal Domicile StateLegalDomicileStateCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GEMOLOGICAL INSTITUTE OF AMERICA INC (CC) | |||||||||||||
| 21 TUVAL ST HAYAHALOM BLDG 22ND F | RAMAT GAN | IS | LABORATORY SERVICES | IS | $2,217,351 | $2,166,018 | GEMOLOGICAL INSTITUTE OF AMERICA INC | ||||||
| GIA ALUMNI ASSOCIATION LLC | |||||||||||||
| EDUCATIONAL SERVICES | $510,435 | $179,654 | GEMOLOGICAL INSTITUTE OF AMERICA INC | 5345 ARMADA DRIVE | CARLSBAD | CA | 92008 | 852011804 | CA | ||||
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 WCB LA | UK | UK | |||||||
| GIA (INTERNATIONAL) COMPANY LTD | |||||||||||||
| EDUCATIONAL SERVICES | GEMOLOGICAL INSTITUTE OF AMERICA INC | Yes (1) | MITRTOWN OFFICE TOWER 19TH FL 1 | WANGMAI PATHUMWAN BANGKOK | TH | TH | |||||||
| GIA INDIA | |||||||||||||
| EDUCATIONAL SERVICES | GIA HOLDINGS INC | Yes (1) | 10TH FL TRADE CENTRE BANDRA KURLA | BANDRA EAST MUMBAI | IN | IN | |||||||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (15 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 | Foreign PostalForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GIA INSTRUMENT (TAIWAN) CO | |||||||||||||||||
| 3F 270 NANJING EAST ROAD SEC 3 | TAIPEI ROC | TW | EDUCATIONAL SERVICES | TW | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $1,149,621 | $1,194,197 | 1.00000 | Yes (1) | |||||||
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | |||||||||||||||||
| MITRTOWN OFFICE TOWER 19TH FL 1 | WANGMAI PATHUMWAN BANGKOK | TH | LIMITED LABORATORY SERVICE | TH | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $5,626,374 | $10,425,803 | 1.00000 | Yes (1) | |||||||
| GIA HONG KONG LIMITED | |||||||||||||||||
| 3RD FLOOR NEW WORLD TOWER II | QUEENS ROAD CENTRAL | HK | EDUCATIONAL SERVICES | HK | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $1,737,957 | $1,317,618 | 1.00000 | Yes (1) | |||||||
| GIA BELGIUM NV | |||||||||||||||||
| LANGE HERENTALSESTRAAT 20-26 | B ANTWERP | BE | LABORATORY AND RESEARCH SERVICES | BE | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | -$5,075 | $79,072 | 0.84720 | Yes (1) | |||||||
| GIA EDUCATION AND LABORATORY LIMITED | |||||||||||||||||
| STE 201/301 DIAMOND TECHNOLOGY PAR | PT BL INDUSTRIAL GABORONE | BC | EDUCATIONAL AND LABORATORY SERVICES | BC | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $11,918,661 | $11,322,296 | 1.00000 | Yes (1) | |||||||
| GEMOLOGICAL INSTITUTE INTERNATIONAL INC | |||||||||||||||||
| EDUCATIONAL AND TRAINING SERVICES | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $917,435 | $396,068 | 1.00000 | Yes (1) | 5345 ARMADA DR | CARLSBAD | CA | 92008 | 263688898 | CA | |||||
| GIA INDIA LABORATORY PRIVATE LIMITED | |||||||||||||||||
| 10TH FLOOR TRADE CENTRE BANDRA KUR | BANDRA EAST MUMBAI | IN | EDUCATIONAL AND LABORATORY SERVICES | IN | GIA HOLDINGS INC | C | $741,074 | $799,850 | 0.00460 | Yes (1) | |||||||
| GIA EDUCATION AND LABORATORY (PTY) LTD | |||||||||||||||||
| 1 KRAMER ROAD THE PARAGON 2ND FL | BEDFORDVIEW JOHANNESBURG | SF | EDUCATIONAL AND LABORATORY SERVICES | SF | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $4,859,249 | $2,630,891 | 1.00000 | Yes (1) | |||||||
| GIA TOKYO GODO KAISHA | |||||||||||||||||
| YAMAGUCHI BLDG 7 11TH FLOOR 19-9 | CHOME TAITOKU TOKYO | JA | LABORATORY SERVICES | JA | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $4,174,881 | $1,951,959 | 1.00000 | Yes (1) | |||||||
| GIA HONG KONG LABORATORY LIMITED | |||||||||||||||||
| GOLDIN FINANCIAL GLOBAL CENTRE 20/ | KAI CHEUNG RD KOWLOON BAY | HK | LABORATORY SERVICES | HK | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $17,726,745 | $11,190,570 | 1.00000 | Yes (1) | |||||||
| GIA CHINA LIMITED | |||||||||||||||||
| ROOM 2111 21/F 166 LUJIAZUI RING | FREE TRADE PILOT ZONE SHANGHAI | CH | MARKETING AND CONSULTING | CH | GIA HONG KONG LIMITED | C | Yes (1) | ||||||||||
| GIA EDUCATION AND LABORATORY PRIVATE LIMITED | |||||||||||||||||
| 9TH FLOOR TRADE CENTER BANDRA KURL | MUMBAI MAHARASHTRA | IN | EDUCATIONAL AND LABORATORY SERVICES | IN | GIA HOLDINGS INC | C | $5 | 0.01000 | Yes (1) | ||||||||
| GIA LABORATORY SINGAPORE PTE LTD | |||||||||||||||||
| 137 TELOK AYER STREET 08-01 | SN | SUPPORT SERVICES | SN | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $1,167,188 | $514,593 | 1.00000 | Yes (1) | 068602 | |||||||
| GIA LABORATORY DMCC | |||||||||||||||||
| UPTOWN TOWER 13TH-14TH FLOORS FIR | DUBAI | AE | LABORATORY SERVICES | AE | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $9,182,899 | $23,560,654 | 1.00000 | Yes (1) | |||||||
| GIA LABORATORY SERVICES UK LIMITED | |||||||||||||||||
| C/O TMF GROUP 13 FLOOR ONE ANGEL | LONDON ECR HJ | UK | LABORATORY SERVICES | UK | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | $669,570 | $380,313 | 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 | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (71 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| A | $1,382,315 | ACCRUAL |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| A | $750,331 | ACCRUAL |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| A | $1,974,106 | ACCRUAL |
| GIA INSTRUMENT (TAIWAN) CO | ||
| A | $46,983 | ACCRUAL |
| GIA (INTERNATIONAL) COMPANY LTD | ||
| A | $35,921 | ACCRUAL |
| GIA HONG KONG LIMITED | ||
| A | $91,118 | ACCRUAL |
| GIA TOKYO GODO KAISHA | ||
| A | $328,358 | ACCRUAL |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| A | $53,142,941 | ACCRUAL |
| GIA LABORATORY DMCC | ||
| A | $884,518 | ACCRUAL |
| GIA LABORATORY SERVICES UK LIMITED | ||
| A | $28,665 | ACCRUAL |
| GIA LABORATORY SINGAPORE PTE LTD | ||
| A | $7,752 | ACCRUAL |
| GIA ENGLAND | ||
| A | $161,552 | ACCRUAL |
| GIA HONG KONG LIMITED | ||
| D | $500,000 | ACCRUAL |
| GIA TOKYO GODO KAISHA | ||
| D | $1,100,000 | ACCRUAL |
| GIA LABORATORY SERVICES UK LIMITED | ||
| D | $31,437 | ACCRUAL |
| GIA HOLDINGS INC | ||
| F | $41,816,069 | ACCRUAL |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| F | $2,525,981 | ACCRUAL |
| GIA HONG KONG LABORATORY LIMITED | ||
| F | $5,754,181 | ACCRUAL |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| F | $229,213 | ACCRUAL |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| F | $20,000,000 | ACCRUAL |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| G | $272,177 | ACCRUAL |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| G | $197,130 | ACCRUAL |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| G | $404,666 | ACCRUAL |
| GIA HONG KONG LABORATORY LIMITED | ||
| G | $565,390 | ACCRUAL |
| GIA INSTRUMENT (TAIWAN) CO | ||
| G | $146,721 | ACCRUAL |
| GIA (INTERNATIONAL) COMPANY LTD | ||
| G | $124,122 | ACCRUAL |
| GIA HONG KONG LIMITED | ||
| G | $424,031 | ACCRUAL |
| GIA TOKYO GODO KAISHA | ||
| G | $253,470 | ACCRUAL |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| G | $4,673,202 | ACCRUAL |
| GIA LABORATORY DMCC | ||
| G | $201,011 | ACCRUAL |
| GIA LABORATORY SERVICES UK LIMITED | ||
| G | $8,824 | ACCRUAL |
| GIA ENGLAND | ||
| G | $110,441 | ACCRUAL |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| H | $2,016 | ACCRUAL |
| GIA INSTRUMENT (TAIWAN) CO | ||
| H | $147,785 | ACCRUAL |
| GIA HONG KONG LABORATORY LIMITED | ||
| H | $12,849 | ACCRUAL |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| H | $3,059 | ACCRUAL |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| P | $27,213 | ACCRUAL |
| GIA INSTRUMENT (TAIWAN) CO | ||
| P | $58,573 | ACCRUAL |
| GIA (INTERNATIONAL) COMPANY LTD | ||
| P | $56,243 | ACCRUAL |
| GIA HONG KONG LIMITED | ||
| P | $61,054 | ACCRUAL |
| GIA TOKYO GODO KAISHA | ||
| P | $342 | ACCRUAL |
| GEMOLOGICAL INSTITUTE INTERNATIONAL INC | ||
| Q | $14,426 | ACCRUAL |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| Q | $355,339 | ACCRUAL |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| Q | $168,081 | ACCRUAL |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| Q | $416,829 | ACCRUAL |
| GIA HONG KONG LABORATORY LIMITED | ||
| Q | $639,448 | ACCRUAL |
| GIA INSTRUMENT (TAIWAN) CO | ||
| Q | $69,546 | ACCRUAL |
| GIA (INTERNATIONAL) COMPANY LTD | ||
| Q | $49,449 | ACCRUAL |
| GIA HONG KONG LIMITED | ||
| Q | $53,538 | ACCRUAL |
| GIA TOKYO GODO KAISHA | ||
| Q | $196,426 | ACCRUAL |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| Q | $2,910,035 | ACCRUAL |
| GIA LABORATORY DMCC | ||
| Q | $232,462 | ACCRUAL |
| GIA LABORATORY SERVICES UK LIMITED | ||
| Q | $28,647 | ACCRUAL |
| GIA LABORATORY SINGAPORE PTE LTD | ||
| Q | $18,641 | ACCRUAL |
| GIA ENGLAND | ||
| Q | $61,461 | ACCRUAL |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| R | $457,991 | ACCRUAL |
| GIA HONG KONG LABORATORY LIMITED | ||
| R | $18,054,139 | ACCRUAL |
| GIA TOKYO GODO KAISHA | ||
| R | $80,581 | ACCRUAL |
| GIA LABORATORY DMCC | ||
| R | $9,586,130 | ACCRUAL |
| GIA LABORATORY SINGAPORE PTE LTD | ||
| R | $1,178,324 | ACCRUAL |
| GIA ENGLAND | ||
| R | $172,138 | ACCRUAL |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| S | $648,943 | ACCRUAL |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| S | $594,943 | ACCRUAL |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| S | $552,610 | ACCRUAL |
| GIA HONG KONG LABORATORY LIMITED | ||
| S | $39,170 | ACCRUAL |
| GIA (INTERNATIONAL) COMPANY LTD | ||
| S | $2,020 | ACCRUAL |
| GIA TOKYO GODO KAISHA | ||
| S | $287,934 | ACCRUAL |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| S | $13,839,394 | ACCRUAL |
| GIA LABORATORY DMCC | ||
| S | $21,310 | ACCRUAL |
| GIA LABORATORY SERVICES UK LIMITED | ||
| S | $125,319 | ACCRUAL |
| GIA ENGLAND | ||
| S | $9,000 | ACCRUAL |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE R, PART V: | FormAndLineReferenceDesc |
| Explanation | THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE A INVOLVE THE PAYMENT OF ROYALTIES AND INTEREST BY THE RELATED ORGANIZATIONS TO GIA FOR THE USE OF CERTAIN INTELLECTUAL PROPERTY. THESE RELATED ORGANIZATIONS ARE NOT TAX EXEMPT UNDER SECTION 501(C)(3) OF THE CODE, BECAUSE THEY ARE NOT LOCATED OR OPERATING IN THE UNITED STATES. HOWEVER, IF THESE ORGANIZATIONS WERE TAX EXEMPT UNDER SECTION 501(C)(3) OF THE CODE WITH THE SAME EXEMPT PURPOSES AS GIA, THESE ORGANIZATIONS WOULD HAVE NO UNRELATED BUSINESS INCOME, SINCE ALL OF THEIR INCOME AND ACTIVITIES ARE IDENTICAL IN CHARACTER TO GIA'S TAX-EXEMPT INCOME AND ACTIVITIES. ACCORDINGLY, THESE ROYALTY PAYMENTS ARE NOT TREATED AS UNRELATED BUSINESS INCOME FOR GIA UNDER SECTION 512(B)(13) OF THE CODE. THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE S ARE ASSOCIATED WITH THE PROVISION OF GRADING, EDUCATION, AND MANAGEMENT SERVICES BY GIA. THESE SERVICES ARE PERFORMED IN GIA'S ORDINARY COURSE OF BUSINESS AS DESCRIBED IN SCHEDULE O, PART III, LINE 4B. THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE R ARE ASSOCIATED WITH RESEARCH AND OTHER SERVICES. | ExplanationTxt |