GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-12
IRS object ID: 201343169349303289
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

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

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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-12T10:41:08-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	861065772	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DELOITTE TAX LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	655 WEST BROADWAY SUITE 700	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	921018590	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	953797687	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	GEMOLOGICAL INSTITUTE OF AMERICA INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GEMO	NameControl
Phone	7606034000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1
City	CARLSBAD	City
State	CA	State
ZIP Code	920084602	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID J TEARLE	Name
Title	VP & CFO	Title
Phone	7606034000	Phone
Date Signed	2013-11-11	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SHARON ZORBACH	Name
PTIN	P00125475	PTIN
Phone	6192326500	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SUSAN JACQUES	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1
City	CARLSBAD	City
State	CA	State
ZIP Code	920084602	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	213799592	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.GIA.EDU	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1931	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	18	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	1175	TotalNbrEmployees
Total Nbr Volunteers	26	TotalNbrVolunteers
Total Gross UBI	675905	TotalGrossUBI
Net Unrelated Business Txbl Income	-70164	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	340850	ContributionsGrantsPriorYear
Contributions Grants Current Year	243742	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	153997991	ProgramServiceRevenuePriorYear
Program Service Revenue CY	145128544	ProgramServiceRevenueCY
Investment Income Prior Year	8099745	InvestmentIncomePriorYear
Investment Income Current Year	4065250	InvestmentIncomeCurrentYear
Other Revenue Prior Year	17573462	OtherRevenuePriorYear
Other Revenue Current Year	30859379	OtherRevenueCurrentYear
Total Revenue Prior Year	180012048	TotalRevenuePriorYear
Total Revenue Current Year	180296915	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	458965	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	718959	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	77623061	SalariesEtcPriorYear
Salaries Etc Current Year	82358132	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	22353	TotalFundrsngExpCurrentYear
Other Expense Prior Year	53019110	OtherExpensePriorYear
Other Expenses Current Year	74447564	OtherExpensesCurrentYear
Total Expenses Prior Year	131101136	TotalExpensesPriorYear
Total Expenses Current Year	157524655	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	48910912	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	22772260	RevenuesLessExpensesCY
Total Assets BOY	324244613	TotalAssetsBOY
Total Assets EOY	414066168	TotalAssetsEOY
Total Liabilities BOY	54383296	TotalLiabilitiesBOY
Total Liabilities EOY	114453334	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	269861317	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	299612834	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	22771767	Expense
Grants	718959	Grants
Revenue	14162366	Revenue
Description	EDUCATION:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	117804305	Expense
Revenue	130118307	Revenue
Description	LABORATORY:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	3480090	Expense
Revenue	310384	Revenue
Description	RESEARCH & PUBLICATIONS:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	144056162	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	1	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	1	MoreThan5000KToOrganizations
More Than5000 K To Individuals	1	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	1	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	1	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	1	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	1	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Info In Schedule O Part V	X	InfoInScheduleOPartV
Number Forms Transmitted With1096	134	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	1175	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	1	ForeignFinancialAccount
Name Of Foreign Country	SF	NameOfForeignCountry
Name Of Foreign Country	TW	NameOfForeignCountry
Name Of Foreign Country	AE	NameOfForeignCountry
Name Of Foreign Country	TH	NameOfForeignCountry
Name Of Foreign Country	BE	NameOfForeignCountry
Name Of Foreign Country	BC	NameOfForeignCountry
Name Of Foreign Country	HK	NameOfForeignCountry
Name Of Foreign Country	IN	NameOfForeignCountry
Name Of Foreign Country	IS	NameOfForeignCountry
Name Of Foreign Country	UK	NameOfForeignCountry
Name Of Foreign Country	JA	NameOfForeignCountry
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	18	NbrVotingGoverningBodyMembers
Number Independent Voting Members	16	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	1	LocalChapters
Policies Reference Chapters	1	PoliciesReferenceChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	AL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AK	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AZ	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CO	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CT	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	IL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KS	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	ME	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MD	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MS	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NJ	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	ND	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OK	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	PA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	RI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	TN	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	UT	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	VA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WV	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	DAVID J TEARLE VICE PRESIDENT AND CFO	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7606034000	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1
City	CARLSBAD	City
State	CA	State
ZIP Code	920084602	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (34 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
DONNA BAKER
PRESIDENT	39.00	1.00	X	X	564775	0	46424
AMIT DHAMANI
GOVERNOR	1.00	0.00	X		0	0	0
RODNEY C EWING
GOVERNOR	1.00	0.00	X		6000	0	0
JEFFREY H FISCHER
GOVERNOR	1.00	0.00	X		6000	0	0
JOHN A GREEN
GOVERNOR	1.00	0.00	X		6000	0	0
THOMAS INSLEY
GOVERNOR	1.00	0.00	X		6000	0	0
SUSAN JACQUES
GOVERNOR	1.00	0.00	X		6000	0	0
DIONE D KENYON
GOVERNOR	1.00	0.00	X		0	0	0
PAUL KREUTZ
GOVERNOR	1.00	0.00	X		6000	0	0
FREDERICK N LEVINGER
GOVERNOR	1.00	0.00	X		6594	0	0
LISA LOCKLEAR
GOVERNOR	1.00	0.00	X		3000	0	0
ROLAND NAFTULE
GOVERNOR	1.00	0.00	X		6576	0	0
GLENN R NORD
GOVERNOR	1.00	0.00	X		0	0	0
STEVE RELYEA
GOVERNOR	1.00	0.00	X		3591	0	0
JAMES P SHINEHOUSE
GOVERNOR	1.00	0.00	X		0	0	0
HANK B SIEGEL
GOVERNOR	1.00	0.00	X		6000	0	0
ARON SUNA
GOVERNOR	1.00	0.00	X		6000	0	0
THOMAS YANG
GOVERNOR	1.00	0.00	X		6000	0	0
EPHRAIM ZION
GOVERNOR	1.00	0.00	X		6000	0	0
THOMAS MOSES
SENIOR VICE PRESIDENT	39.00	1.00		X	668269	0	34045
DAVID TEARLE
VP & CFO	39.00	1.00		X	357538	0	38224
LINDA ELLIS
VP, CHIEF ADVMT OFFICER	40.00	0.00			230995	0	20152	X
TAWFIC FARAH
VP, INTERNATIONAL OPS	40.00	0.00			300215	0	28391	X
BEVERLY HORI
VP, EDUCATION	40.00	0.00			340484	0	38694	X
KATHRYN KIMMEL
VP, CHIEF MKTG OFFICER	40.00	0.00			278364	0	25081	X
CYNTHIA SANDERS
VP, CORP SRVCS	40.00	0.00			203063	0	21589	X
LINDA SCHOLL
VP, HUMAN RESOURCES	40.00	0.00			277712	0	24379	X
RICHARD SUMMERS
VP, CONT IMPROVEMENT	40.00	0.00			261423	0	14130	X
PHILLIP YANTZER
VP, LABORATORY SERVICES	40.00	0.00			211459	0	35677	X
JOHN M KING
CHIEF QLTY OFFICER	40.00	0.00			225477	0	30067		X
SUSAN SCHINDELAR
DIR., GLOBAL MKTG	40.00	0.00			212876	0	35203		X
DONALD J FOSTER
CHIEF INFO. OFFICER	40.00	0.00			204405	0	30919		X
TIMOTHY N THOMAS
DIR., TECH-INSTR	40.00	0.00			191524	0	36507		X
JOHN RADZINS
U.S. CONTROLLER	40.00	0.00			188558	0	15040		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	4796898	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	474522	TotalOtherCompensation
Number Individuals GT100 K	110	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
THE SHAND GROUP
1300 SANTA BARBARA ST	SANTA BARBARA	CA	93101	MARKETING	4694908
KPMG LLP
PO BOX 120922	DALLAS	TX	753120922	CONSULTING	2991633
DLA PIPER US LLP
401 B STREET SUITE 1700	SAN DIEGO	CA	921014297	LEGAL SERVICES	2905466
SIMPLER NORTH AMERICA LP
PO BOX 64399	PITTSBURGH	PA	152643979	LEAN CONSULTING	2595231
TCS AMERICA
12977 COLLECTION CENTER DRIVE	CHICAGO	IL	60693	IT SERVICES	2364234

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	38	NumberOfContractorsGT100K
All Other Contributions	243742	AllOtherContributions
Noncash Contributions	215827	NoncashContributions
Total Contributions	243742	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
GEMOLOGICAL LABORATORY	541900	130118307	130118307
TUITION & FEES	611600	14699853	14699853
GEMOLOGY PUBLICATIONS	511120	310384	310384

Field	Value	IRS element (for citing)
Total Program Service Revenue	145128544	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3589378	TotalRevenueColumn
Exclusion	$3,589,378	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	30720961	TotalRevenueColumn
Exclusion	$30,720,961	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	31742828	Securities
Other	13804	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	30543801	Securities
Other	736959	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1199027	Securities
Other	-723155	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	475872	TotalRevenueColumn
Exclusion	$475,872	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	3390793	GrossSalesOfInventory
Cost Of Goods Sold	2221917	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	1168876	TotalRevenueColumn
Related Or Exempt Function Income	521555	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	647321	UnrelatedBusinessRevenue

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
MISCELLANEOUS REVENUE	900099	125303	121907	3396
NET MANAGEMENT FEE	900099	27462		27462
FOREIGN EXCHANGE LOSS	900099	-1183223	-1180949	-2274

Field	Value	IRS element (for citing)
Total Other Revenue	-1030458	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	180296915	TotalRevenueColumn
Related Or Exempt Function Income	144591057	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	675905	UnrelatedBusinessRevenue
Exclusion	$34,786,211	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	35150	Total
Program Services	35150	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	361050	Total
Program Services	361050	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	322759	Total
Program Services	322759	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	3774058	Total
Program Services	2471769	ProgramServices
Management And General	1302289	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	56970567	Total
Program Services	54975093	ProgramServices
Management And General	1975771	ManagementAndGeneral
Fundraising	19703	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	5161330	Total
Program Services	4628594	ProgramServices
Management And General	531199	ManagementAndGeneral
Fundraising	1537	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	11480494	Total
Program Services	10582560	ProgramServices
Management And General	897934	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	4971683	Total
Program Services	4546144	ProgramServices
Management And General	424426	ManagementAndGeneral
Fundraising	1113	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	3520573	Total
Management And General	3520573	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	397299	Total
Program Services	66830	ProgramServices
Management And General	330469	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	589138	Total
Management And General	589138	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	14073239	Total
Program Services	11986025	ProgramServices
Management And General	2087214	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	5469781	Total
Program Services	5462801	ProgramServices
Management And General	6980	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6854427	Total
Program Services	6670459	ProgramServices
Management And General	183968	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	4069023	Total
Program Services	4022032	ProgramServices
Management And General	46991	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	5368930	Total
Program Services	5368755	ProgramServices
Management And General	175	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	3154692	Total
Program Services	2181352	ProgramServices
Management And General	973340	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	672948	Total
Program Services	619815	ProgramServices
Management And General	53133	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	6982432	Total
Program Services	6914828	ProgramServices
Management And General	67604	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1338630	Total
Program Services	1157564	ProgramServices
Management And General	181066	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PATENT SETTLEMENT	15000000	15000000	0
FOREIGN WITHHOLDING TAX	3718979	3718979	0
MAINTENANCE	2552794	2544355	8439

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	684679	Total
Program Services	419248	ProgramServices
Management And General	265431	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	157524655	Total
Program Services	144056162	ProgramServices
Management And General	13446140	ManagementAndGeneral
Fundraising	22353	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	16938941	BOY
EOY	18776106	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	22395677	BOY
EOY	39158823	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	353608	BOY
EOY	18000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	48266799	BOY
EOY	48458344	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	1877112	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	2712043	BOY
EOY	3001917	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2683376	BOY
EOY	3096357	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	189380440	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	68079762	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	66214882	BOY
EOY	121300678	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	113493259	BOY
EOY	119083899	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	51186028	BOY
EOY	59294932	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	324244613	BOY
EOY	414066168	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	4046250	BOY
EOY	4573744	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	4341331	BOY
EOY	4311025	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	45995715	BOY
EOY	105568565	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	54383296	BOY
EOY	114453334	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	256561490	BOY
EOY	285455025	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1101582	BOY
EOY	1892320	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	12198245	BOY
EOY	12265489	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	269861317	BOY
EOY	299612834	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	324244613	BOY
EOY	414066168	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	22772260	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	5190403	ReconciliationUnrealizedInvest
Reconcilation Prior Adjustment	26373	ReconcilationPriorAdjustment
Reconcilation Other Changes	1762481	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	67150391	BeginningOfYearBalance
Contributions	500	Contributions
Investment Earnings Or Losses	8319258	InvestmentEarningsOrLosses
Grants Or Scholarships	716466	GrantsOrScholarships
Other Expenditures	1858849	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	72894834	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	67584620	BeginningOfYearBalance
Contributions	172917	Contributions
Investment Earnings Or Losses	-410686	InvestmentEarningsOrLosses
Grants Or Scholarships	423921	GrantsOrScholarships
Other Expenditures	-158244	OtherExpenditures
Administrative Expenses	-69217	AdministrativeExpenses
End Of Year Balance	67150391	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	61080217	BeginningOfYearBalance
Contributions	50000	Contributions
Investment Earnings Or Losses	6827503	InvestmentEarningsOrLosses
Grants Or Scholarships	171078	GrantsOrScholarships
Other Expenditures	39289	OtherExpenditures
Administrative Expenses	162733	AdministrativeExpenses
End Of Year Balance	67584620	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	53275261	BeginningOfYearBalance
Contributions	268637	Contributions
Investment Earnings Or Losses	7754949	InvestmentEarningsOrLosses
Administrative Expenses	218630	AdministrativeExpenses
End Of Year Balance	61080217	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	70869286	BeginningOfYearBalance
Contributions	145033	Contributions
Investment Earnings Or Losses	-17502143	InvestmentEarningsOrLosses
Administrative Expenses	236915	AdministrativeExpenses
End Of Year Balance	53275261	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.80780	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.02390	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.16830	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	13227037	OtherCostOrOtherBasis
Book Value	13227037	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	58834481	OtherCostOrOtherBasis
Depreciation	26744301	Depreciation
Book Value	32090180	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	20989176	OtherCostOrOtherBasis
Depreciation	14335099	Depreciation
Book Value	6654077	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	96329746	OtherCostOrOtherBasis
Depreciation	27000362	Depreciation
Book Value	69329384	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	121300678	TotalOfBookValueLandBuildings

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
GEM COLLECTIONS	26205111
INVESTMENT IN SUBSIDIARIES	32541924
OTHER ASSETS	547897

Field	Value	IRS element (for citing)
Total Book Value Other Assets	59294932	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (7 entries)

DescriptionDescription	AmountAmount
ACCRUED PAYROLL	$763,420
OTHER CURRENT LIABILITIES	$16,721,198
SALES & USE TAX PAYABLE	$9,232
OTHER LONG TERM LIABILITIES	$53,254,437
ACCRUED PAID TIME OFF	$7,450,048
ACCRUED PENSION EXPENSE	$21,934,977
INTERCOMPANY ACCOUNTS	$5,435,253

Field	Value	IRS element (for citing)
Total Of Amounts	105568565	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:	PART V, LINE 4:	GIA USES ENDOWMENT FUNDS FOR ACTIVITIES PURSUANT TO THE INSTITUTE'S MISSION, WHICH IS SUMMARIZED IN THE RESPONSE TO PART III, ITEM 1.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X, LINE 2:	THE INSTITUTE ADOPTED ASC 740-10, ACCOUNTING FOR INCOME TAXES, ON JANUARY 1, 2007. AS OF THE DATE OF ADOPTION THROUGH DECEMBER 31, 2012, 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, 2012 OR 2011.
		PART V, LINE 1E: THESE AMOUNTS INCLUDE CHANGES IN PRESENT VALUE FOR THE YEAR.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

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

Schedule F IRS990ScheduleF

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

Accts Actvs Out US Table AcctsActvsOutUSTable (14 entries)

RegionRegion	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
EAST ASIA AND THE PACIFIC	0	0	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS.	69502
EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS.	39583
MIDDLE EAST AND NORTH AFRICA	0	0	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS.	6257
NORTH AMERICA	0	0	GRANT-MAKING	EDUCATION DELIVERY	20000
SOUTH ASIA	0	0	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS.	76282
SUB-SAHARAN AFRICA	0	0	GRANT-MAKING	EDUCATION DELIVERY	111504
EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	PROGRAM SERVICES	SCIENTIFIC INSTRUMENT SALES	431401
MIDDLE EAST AND NORTH AFRICA	1	63	PROGRAM SERVICES	LAB AND RESEARCH SERVICES	1596828
MIDDLE EAST AND NORTH AFRICA	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	WHOLLY OWNED SUBSIDIARIES	-2527561
EUROPE	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	WHOLLY OWNED SUBSIDIARIES	2175260
EAST ASIA AND THE PACIFIC	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	WHOLLY OWNED SUBSIDIARIES	7081962
SOUTH ASIA	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	WHOLLY OWNED SUBSIDIARIES	26704736
SUB-SAHARAN AFRICA	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	WHOLLY OWNED SUBSIDIARIES	310585
EAST ASIA AND THE PACIFIC	0	0	CAPITAL CONTRIBUTION TO WHOLLY OWNED SUBSIDIARY	WHOLLY OWNED SUBSIDIARIES	2061276

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	1	SubtotalNumberOfOffices
Subtotal Number Of Employees	63	SubtotalNumberOfEmployees
Cont Number Of Offices	0	ContNumberOfOffices
Cont Number Of Employees	0	ContNumberOfEmployees
Total Number Of Offices	1	TotalNumberOfOffices
Total Number Of Employees	63	TotalNumberOfEmployees
Subtotal Amount Spent	2351357	SubtotalAmountSpent
Cont Amount Spent	35806258	ContAmountSpent
Total Amount Spent	38157615	TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS (7 entries)

RegionRegion	Purpose Of GrantPurposeOfGrant	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement
NORTH AMERICA	PROGRAM SUPPORT	20000	CHECK
SUB-SAHARAN AFRICA	EDUCATION DELIVERY	24114	CHECK
SUB-SAHARAN AFRICA	EDUCATION DELIVERY	25000	CHECK
SUB-SAHARAN AFRICA	EDUCATION DELIVERY	22968	CHECK
SUB-SAHARAN AFRICA	EDUCATION DELIVERY	13362	CHECK
SUB-SAHARAN AFRICA	EDUCATION DELIVERY	21637	CHECK
EAST ASIA AND THE PACIFIC	CAPITAL CONTRIBUTION TO WHOLLY OWNED SUBSIDIARY	2061276	ELECTRONIC FUND/WIRE

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	2	TotalNumberOf501c3Orgs
Total Number Of Other Orgs	5	TotalNumberOfOtherOrgs

Grants To Ind Outside US GrantsToIndOutsideUS (4 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Number Of RecipientsNumberOfRecipients	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Method Of ValuationMethodOfValuation
SCHOLARSHIP AWARDS	EAST ASIA AND THE PACIFIC	7	69502	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	EUROPE (INCLUDING ICELAND & GREENLAND)	6	39583	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	MIDDLE EAST AND NORTH AFRICA	5	6257	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	SOUTH ASIA	16	76282	TUITION REDUCTION	FMV

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	1	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	1	OwnForeignCorp
Passive Foreign Invest Co	0	PassiveForeignInvestCo
Foreign Partnership	0	ForeignPartnership
Boycott Countries	1	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.:	Identifier
Explanation	SCHEDULE F, PART I, LINE 2: AFTER GIA RECEIVES THE SIGNED ACCEPTANCE FORM AND THE STUDENT ENROLLS, AN AWARD LINE IS SET UP IN PEOPLESOFT TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE PEOPLESOFT SYSTEM AS A CREDIT TO THE STUDENT'S TUITION ACCOUNT. THE FUNDS ARE NOT DISBURSED DIRECTLY TO THE STUDENT UNLESS THE PROVISIONS OF THE SCHOLARSHIP INCLUDE LIVING EXPENSES; ANY SUCH AWARD IS DISBURSED THROUGH PEOPLESOFT IN THE SAME MANNER AS OTHER FINANCIAL AID DESIGNATED FOR LIVING EXPENSES. THE INTERNATIONAL SCHOOL MUST INITIATE THE PROCESS OF TRANSFERRING FUNDS FROM GIA CARLSBAD BY SUBMITTING A WRITTEN INVOICE TO THE SCHOLARSHIP COORDINATOR AT GIA CARLSBAD; 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 CARLSBAD TRANSFERS THE FUNDS TO THE SCHOOL WHEN THE SCHOLARSHIP RECIPIENTS BEGIN THEIR QUALIFIED COURSE OF STUDY AT GIA INDIA, GIA ENGLAND, GIA (INTERNATIONAL) COMPANY, LTD (AKA GIA THAILAND SCHOOL), GIA HONG KONG LIMITED OR GIA MIDDLE EAST (L.C.C.).	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	FEDERAL BUREAU OF INVESTIGATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	935 PENNSYLVANIA AVE NW ROOM 3349	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20535	ZIPCode

Field	Value	IRS element (for citing)
IRC Section	GOV'T ENTITY	IRCSection
Amount Of Cash Grant	28215	AmountOfCashGrant
Purpose Of Grant	TRAINING SEMINAR FOR FBI SPECIAL AGENTS AND LAW ENFORCEMENT OFFICERS	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	SCHOLARSHIP AWARDS	TypeOfGrant
Number Of Recipients	156	NumberOfRecipients
Amount Of Non Cash Assistance	361050	AmountOfNonCashAssistance
Method Of Valuation	FMV	MethodOfValuation
Description Of Non Cash Assistance	TUITION REDUCTION	DescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS - AFTER GIA RECEIVES THE SIGNED ACCEPTANCE FORM AND THE STUDENT ENROLLS, AN AWARD LINE IS SET UP IN PEOPLESOFT TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE PEOPLESOFT SYSTEM AS A CREDIT TO THE STUDENT'S TUITION ACCOUNT. THE FUNDS ARE NOT DISBURSED DIRECTLY TO THE STUDENT UNLESS THE PROVISIONS OF THE SCHOLARSHIP INCLUDE LIVING EXPENSES; ANY SUCH AWARD IS DISBURSED THROUGH PEOPLESOFT IN THE SAME MANNER AS OTHER FINANCIAL AID DESIGNATED FOR LIVING EXPENSES. FBI SEMINAR - IN 2012, GIA OFFERED A TWO-WEEK GEMOLOGY TRAINING SEMINAR FREE OF CHARGE FOR FBI AND OTHER LAW ENFORCEMENT OFFICERS. THE PURPOSE OF THE TRAINING SEMINAR WAS TO ASSIST THE LAW ENFORCEMENT OFFICERS IN THE INVESTIGATION AND PROSECUTION OF JEWELRY RELATED CRIMES. GIA DIRECTLY PAID THE SEMINAR-RELATED EXPENSES AND PROVIDED EXPERT INSTRUCTORS FOR THE PROGRAM.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	1	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	1	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (16 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
DONNA BAKER
PRESIDENT	462401	0	100000	0	2374	0	20000	0	26424	0	611199	0	0	0
THOMAS MOSES
SENIOR VICE PRESIDENT	406631	0	60000	0	201638	0	20000	0	14045	0	702314	0	0	0
DAVID TEARLE
VP & CFO	316268	0	40000	0	1270	0	20000	0	18224	0	395762	0	0	0
LINDA ELLIS
VP, CHIEF ADVMT OFFICER	205310	0	20000	0	5685	0	18119	0	2033	0	251147	0	0	0
TAWFIC FARAH
VP, INTERNATIONAL OPS	268205	0	25000	0	7010	0	20000	0	8391	0	328606	0	0	0
BEVERLY HORI
VP, EDUCATION	288110	0	50000	0	2374	0	20000	0	18694	0	379178	0	0	0
KATHRYN KIMMEL
VP, CHIEF MKTG OFFICER	240251	0	25000	0	13113	0	20000	0	5081	0	303445	0	0	0
CYNTHIA SANDERS
VP, CORP SRVCS	178529	0	22000	0	2534	0	16140	0	5449	0	224652	0	0	0
LINDA SCHOLL
VP, HUMAN RESOURCES	194242	0	0	0	83470	0	19254	0	5125	0	302091	0	0	0
RICHARD SUMMERS
VP, CONT IMPROVEMENT	149165	0	61500	0	50758	0	3795	0	10335	0	275553	0	0	0
PHILLIP YANTZER
VP, LABORATORY SERVICES	186518	0	24000	0	941	0	17146	0	18531	0	247136	0	0	0
JOHN M KING
CHIEF QLTY OFFICER	183949	0	22000	0	19528	0	18012	0	12055	0	255544	0	0	0
SUSAN SCHINDELAR
DIR., GLOBAL MKTG	191074	0	20000	0	1802	0	17169	0	18034	0	248079	0	0	0
DONALD J FOSTER
CHIEF INFO. OFFICER	188464	0	15000	0	941	0	14385	0	16534	0	235324	0	0	0
TIMOTHY N THOMAS
DIR., TECH-INSTR	176894	0	13000	0	1630	0	20000	0	16507	0	228031	0	0	0
JOHN RADZINS
U.S. CONTROLLER	175000	0	13000	0	558	0	15040	0	0	0	203598	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
PART I, LINE 1A	AS PROVIDED IN THE GIA EMPLOYEE HANDBOOK, GIA PROVIDES TO ALL EMPLOYEES ON A ONE-TIME BASIS, REIMBURSEMENT UP TO $100 OF THE EMPLOYEE'S HEALTH CLUB OR FITNESS PROGRAM MEMBERSHIP FEE. GIA WILL ONLY REIMBURSE THE EMPLOYEE ONCE RECEIPTS ARE SUBMITTED. THIS REMIMBURSEMENT IS AVAILABLE TO ALL EMPLOYEES.
PART I, LINE 4A	SEVERANCE PAYMENT IN THE AMOUNT OF $34,996 WAS MADE TO LINDA SCHOLL, VP OF HUMAN RESOURCES. THE PAYMENT WAS MADE BASED ON THE SEPARATION AGREEMENT.
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 III	PART II, COLUMN B(III): THE 'OTHER REPORTABLE COMPENSATION' REPORTED IN COLUMN (B)(III) CONSISTS OF THE VALUE OF GROUP TERM LIFE INSURANCE IN EXCESS OF $50,000 AND A CASH-OUT OF EARNED PAID TIME OFF (BOTH OF WHICH WERE OFFERED TO ALL EMPLOYEES) AS WELL AS RELOCATION PAYMENTS AND SEVERANCE PAYMENTS MADE FOR CERTAIN EMPLOYEES AS PROVIDED IN THEIR EMPLOYMENT AGREEMENTS.	SUPPLEMENTAL INFORMATION

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SEE PART V	BusinessNameLine1

Field	Value	IRS element (for citing)
Amount Of Transaction	150238	AmountOfTransaction
Sharing Of Revenues	0	SharingOfRevenues

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	SCHEDULE L, PART IV:	Identifier
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 2012, ONE FIRM ASSOCIATED WITH A MEMBER OF THE BOARD OF GOVERNORS RECEIVED A PAYMENT RELATED TO GEM LABORATORY SERVICES. THE PAYMENT WAS APPROVED IN ADVANCE BY MANAGEMENT AND DISINTERESTED MEMBERS OF THE BOARD OF GOVERNORS. THIS FIRM ALSO PAID FEES RELATED TO LABORATORY SERVICES TO GIA. THE FEES PAID TO GIA WERE THE SAME AS THOSE PAID BY ANY OTHER SIMILARLY-SITUATED CLIENT. THIS FIRM WAS A CLIENT OF THE GIA LABORATORY BEFORE THE AFFILIATED INDIVIDUAL BECAME A MEMBER OF THE BOARD OF GOVERNORS.GOVERNOR: EPHRAIM ZIONAFFILIATED FIRM: DEHRES LIMITED AGGREGATE AMOUNT PAID BY GIA: $125,000AGGREGATE AMOUNT PAID TO GIA: $25,238GENERAL COMMENTSMR. ZION IS THE MANAGING DIRECTOR OF DEHRES LTD. THE INSTITUTE UNDERSTANDS THAT MR. ZION HAS AN INTEREST IN DEHRES LTD. THROUGH SHARES HELD BY A FAMILY TRUST. THE FOREGOING TRANSACTIONS DID NOT INVOLVE A SHARING OF THE INSTITUTE'S REVENUE.	Explanation

Schedule M IRS990ScheduleM

Collectibles Collectibles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	21	NumberOfContributions
Noncash Contribs Rptd F990	215827	NoncashContribsRptdF990
Method Of Determining Revenues	SALE OF COMP. PROP.	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	5	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (12 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART III, LINE 1, ORGANIZATION MISSION STATEMENT:	THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR MANUFACTURED SYNTHETICALLY AND AS IMITATIONS OF GEMS; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS.
FORM 990, PAGE 1, ITEM L, YEAR OF FORMATION:	THE GEMOLOGICAL INSTITUTE OF AMERICA WAS ESTABLISHED IN 1931 BY ROBERT M. SHIPLEY WHO INTRODUCED CORRESPONDENCE COURSES IN THE SAME YEAR. SUBSEQUENTLY, GIA CORPORATIONS WERE FORMED IN OHIO AND IN CALIFORNIA. THE CURRENT GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA" OR "THE INSTITUTE") IS A CALIFORNIA PUBLIC BENEFIT CORPORATION, WHICH IS THE SUCCESSOR TO THE CALIFORNIA CORPORATION INITIALLY INCORPORATED IN 1982, WHICH IN TURN IS THE SUCCESSOR TO THE OHIO CORPORATION INCORPORATED IN 1943.
FORM 990, PAGE 1, LINE 1, ORGANIZATION MISSION STATEMENT AND MOST	GIA IS THE WORLD'S LARGEST AND MOST RESPECTED NONPROFIT INSTITUTE OF GEMOLOGICAL RESEARCH AND LEARNING. THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR MANUFACTURED SYNTHETICALLY AND AS IMITATIONS OF GEMS; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS. GIA OFFERS A COMPREHENSIVE GEMOLOGY CURRICULUM TAUGHT BY A FULL-TIME, PROFESSIONAL FACULTY TO REGULARLY ENROLLED STUDENTS AT ITS ON-CAMPUS FACILITIES IN CARLSBAD, CALIFORNIA AND NEW YORK CITY. GIA ALSO OFFERS EXTENSIVE DISTANCE EDUCATION. GIA'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, AND TO DETECT SYNTHETIC AND ALTERED GEMS. ITS LIBRARY AND QUARTERLY PUBLICATION, GEMS & GEMOLOGY, COLLECT AND DISSEMINATE RESEARCH ON GEMS. THE GIA'S LABORATORY PROTECTS THE PUBLIC FROM MISREPRESENTATION ABOUT GEMS, DETERS GEM THEFT, AND HELPS LAW ENFORCEMENT BY TRACING STOLEN GEMS, WHILE PROMOTING STATE-OF-THE-ART RESEARCH. IN 2013, THE ETHISPHERE INSTITUTE, A LEADING INTERNATIONAL ORGANIZATION DEDICATED TO THE CREATION, ADVANCEMENT AND SHARING OF BEST PRACTICES IN BUSINESS ETHICS, NAMED GIA AS ONE OF THE "WORLD'S MOST ETHICAL COMPANIES".	SIGNIFICANT ACTIVITIES:
FORM 990, PART III, LINE 4A:	EDUCATION: GIA OFFERS A COMPREHENSIVE GEMOLOGY CURRICULUM AT THE INSTITUTE'S CALIFORNIA AND NEW YORK CAMPUSES, AND THROUGH INTERNATIONAL SUBSIDIARIES IN INDIA, THAILAND, HONG KONG, ENGLAND, SOUTH AFRICA, BOTSWANA, DUBAI, AND TAIWAN, AND LICENSEES IN ITALY, JAPAN, KOREA, AND RUSSIA. DISTANCE EDUCATION COURSES ARE DISTRIBUTED DOMESTICALLY AND INTERNATIONALLY IN A VARIETY OF LANGUAGES. IN 2012, TOTAL ENROLLMENTS WERE 16,209, COMPRISING 3,352 ON-CAMPUS, AND 12,857 DISTANCE-EDUCATION ENROLLMENTS. GIA WAS AWARDED THE SCHOOL OF EXCELLENCE AWARD FOR 2011-2012 BY THE ACCREDITING COMMISSION OF CAREER SCHOOLS AND COLLEGES (ACCSC). ONLY 17 SCHOOLS IN THE COUNTRY QUALIFIED FOR THIS HIGH HONOR. GIA'S EDUCATIONAL OFFERINGS COVER THE GAMUT OF GEMOLOGY SUBJECTS, INCLUDING, BUT NOT LIMITED TO: (A) THE USE OF GEMOLOGICAL INSTRUMENTS, (B) THE OPTICAL AND PHYSICAL PROPERTIES OF DIAMONDS, GEMSTONES, PEARLS AND OTHER NATURAL ORGANIC GEM MATERIALS, (C) SYNTHETIC DIAMONDS AND DIAMOND SIMULANTS, (D) DETECTION OF FRACTURE-FILLED DIAMONDS AND SYNTHETIC DIAMONDS, (E) DETERMINATION OF COLOR, CLARITY, CUT, AND CARAT WEIGHT OF DIAMONDS, (F) APPLICATION OF FTC GUIDELINES FOR JEWELRY TRANSACTIONS, (G) DETECTION OF SYNTHETIC, TREATED, IMITATION OR ASSEMBLED COLORED GEM MATERIALS, AND (H) DETECTION OF CULTURED, IMITATION, ASSEMBLED AND TREATED PEARLS. A GRADUATE GEMOLOGIST (G.G.) DIPLOMA FROM GIA IS RECOGNIZED AROUND THE GLOBE AS A KEY CREDENTIAL IN THE GEMOLOGICAL WORLD. IN 2003, IN RESPONSE TO A GROWING NEED FOR QUALITY SCIENCE COURSES FOR CHILDREN, GIA CREATED THE JUNIOR GEMOLOGIST PROGRAM. THE JUNIOR GEMOLOGIST PROGRAM TEACHES GEMOLOGY, GEOLOGY AND MINERALOGY TO LOCAL STUDENTS AND YOUTH GROUPS, WITH INSTRUCTION PROVIDED BY THE INSTITUTE'S INSTRUCTORS AND MEMBERS OF THE GEM AND JEWELRY INDUSTRY. THE MATERIAL IS PRESENTED IN AN INTERACTIVE AND SCIENTIFIC WORKSHOP THAT INCLUDES HANDS-ON TRAINING WITH GEMOLOGICAL INSTRUMENTS AND EQUIPMENT. IN 2012, APPROXIMATELY 4,698 STUDENTS ATTENDED THE JUNIOR GEMOLOGIST PROGRAM. GIA HOSTS A JEWELRY CAREER FAIR AND OPEN HOUSE AT ITS CAMPUS IN CALIFORNIA ON AN ANNUAL BASIS. THE EVENT IS FREE AND OPEN TO THE PUBLIC. AS THE JEWELRY INDUSTRY'S LARGEST JOB FAIR, THE EVENT ALWAYS ATTRACTS THE INDUSTRY'S TOP RETAILERS, MANUFACTURERS, LABORATORIES AND WHOLESALERS INTERESTED IN HIRING GIA STUDENTS AND GRADUATES. IN 2012, GIA ALSO HOSTED A JEWELRY CAREER FAIR IN NEW YORK. APPROXIMATELY 1,300 INDIVIDUALS ATTENDED THE CAREER FAIR AND OPEN HOUSE EVENTS, 500 IN CALIFORNIA AND 800 IN NEW YORK. THE MISSION OF THE INSTITUTE'S RICHARD T. LIDDICOAT GEMOLOGICAL LIBRARY AND INFORMATION CENTER IN CARLSBAD, CALIFORNIA IS TO CONTINUE AS THE WORLD'S PREMIER RESOURCE FOR INFORMATION IN THE FIELDS OF GEM AND JEWELRY-RELATED STUDIES. AS SUCH, THE INSTITUTE PROMOTES THE USE OF ITS RESOURCES FOR EDUCATION AND RESEARCH BY THE PUBLIC, THE GEM AND JEWELRY INDUSTRY, AND THE INSTITUTE'S STUDENTS, FACULTY AND ALUMNI. THE INSTITUTE'S LIBRARY HOUSES THE WORLD'S LARGEST COLLECTION OF DIAMOND, GEM AND JEWELRY RESOURCE MATERIALS. WHETHER BY PHONE, E-MAIL OR IN PERSON, THE LIBRARY STAFF SERVES SCIENTISTS, JEWELERS, GEMOLOGISTS AND STUDENTS FROM EVERY CORNER OF THE GLOBE. THE EXPERT LIBRARY STAFF DRAWS UPON A GROWING COLLECTION OF OVER 13,000 VOLUMES IN ITS CIRCULATING COLLECTION, 25,000 VOLUMES IN THE RENOWNED CARTIER RARE BOOK REPOSITORY AND ARCHIVES, OVER 100,000 PHOTOGRAPHIC IMAGES, 1,300 VIDEOS/DVDS, APPROXIMATELY 700 JOURNAL AND MAGAZINE TITLES, 200 CD-ROMS AND 120 AUDIO CDS TO PROVIDE READY REFERENCE IN THE FIELDS OF GEMOLOGY AND JEWELRY. THE INSTITUTE'S MUSEUM ALSO EDUCATES THE PUBLIC ON GEMS AND GEMOLOGY, DISPLAYING CUT GEMS, MINERAL SPECIMENS AND JEWELRY. THE MUSEUM HAS HOSTED A SERIES OF THEMED EXHIBITS. IN 2012, 6,116 GUESTS VISITED AND TOURED THE MUSEUM THROUGHOUT THE YEAR. AS DISCUSSED BELOW, THE INSTITUTE PUBLISHES "GEMS & GEMOLOGY," A PEER REVIEWED JOURNAL THAT EDUCATES ITS READERSHIP ABOUT THE LATEST DISCOVERIES IN GEMOLOGY.
FORM 990, PART III, LINE 4B:	LABORATORY: THE MISSION OF THE INSTITUTE'S LABORATORY IS TO PROTECT THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS (WHETHER INNOCENT, NEGLIGENT OR INTENTIONAL), TO DETER GEM THEFT, TO ASSIST IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND TO PROMOTE STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR MANUFACTURED SYNTHETICALLY. THE FBI'S JEWELRY AND GEM PROGRAM HAS DESIGNATED GIA AS A PARTNER LISTED ON THE FBI WEBSITE IN COMBATING GEM THEFT. IN 2012, THE LABORATORY FLAGGED 1,323 STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED 43 GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO REGULARLY ASSISTS OTHER GOVERNMENT AGENCIES. IN 2012, GIA ISSUED 9 DIAMOND GRADING REPORTS FOR LAW ENFORCEMENT AGENCIES. PER REQUEST OF THE FBI, IN 2012, GIA OFFERED A TWO-WEEK GEMOLOGY TRAINING SEMINAR TO 10 FBI SPECIAL AGENTS, 7 SPECIAL AGENTS FROM IMMIGRATION AND CUSTOMS ENFORCEMENT, AND LOCAL LAW ENFORCEMENT OFFICERS FROM HOUSTON AND MIAMI. THE PURPOSE OF THE TRAINING SEMINAR WAS TO ASSIST THE LAW ENFORCEMENT OFFICERS IN THE INVESTIGATION AND PROSECUTION OF JEWELRY RELATED CRIMES. FURTHERMORE, GIA PROVIDED SUPPORT AND INFORMATION TO THE DEPARTMENT OF HOMELAND SECURITY. THE LABORATORY FULFILLS ITS MISSION BY EXAMINING AND CLASSIFYING INDIVIDUAL GEM MATERIALS SUBMITTED TO THE GIA LABORATORY AND ITS INTERNATIONAL SUBSIDIARIES' LABORATORIES. DIAMONDS AND SYNTHETIC DIAMONDS ARE IDENTIFIED AND GRADED, WITH REPORTS ISSUED ON THEIR PRECISE IDENTIFYING FEATURES AND WITH QUALITY ASSESSMENTS ON THE 4CS: COLOR, CLARITY, CUT AND CARAT WEIGHT. COLORED GEMSTONES, SYNTHETIC COLORED STONES, PEARLS AND CULTURED PEARLS ARE IDENTIFIED, WITH REPORTS ISSUED UPON CLIENT REQUEST. THE DISTINGUISHING CHARACTERISTICS AND FEATURES OF A GIVEN GEM ARE UNIQUE TO THAT GEM IN MUCH THE SAME WAY A FINGERPRINT IS UNIQUE TO AN INDIVIDUAL PERSON. ONCE A GEM HAS BEEN SUBMITTED FOR EXAMINATION, ITS CHARACTERISTICS AND FEATURES ARE RECORDED FOR FUTURE REFERENCE IN CASE IT IS EVER RESUBMITTED, EITHER IN THE NORMAL COURSE OF EVENTS OR IN QUESTIONABLE CIRCUMSTANCES, SUCH AS WITH LOST OR STOLEN ITEMS. ADDITIONALLY, IF REQUESTED BY THE CLIENT, AN IDENTIFICATION CODE CAN BE LASER INSCRIBED UPON THE GEM. THE SUBSTANTIAL AND CONTINUOUS VOLUME OF GEM MATERIALS THAT ARE SUBMITTED FOR EXAMINATION, TOGETHER WITH THE LARGE COLLECTION OF COMPARISON GEMS ACQUIRED BY GIA, CONSTITUTE AN INVALUABLE DATABASE FOR THE RESEARCH AND PUBLIC SERVICE CONDUCTED BY THE INSTITUTE. TO MAKE THIS PUBLIC SERVICE POSSIBLE, GIA CHARGES RELATIVELY MODEST FEES THAT VARY BY THE TYPE AND SIZE OF THE GEM MATERIAL. IT SHOULD BE NOTED THAT GIA DOES NOT APPRAISE ANY GEM MATERIALS OR OTHERWISE ESTABLISH THEIR MARKET VALUE. COMMERCE IN GEMS HAS BECOME MORE GLOBAL OVER THE PAST DECADE, WITH THE RESULT THAT MANY GEM MATERIALS ARE SOLD BY FOREIGN GEM OWNERS OR DEALERS BUT ULTIMATELY FIND THEIR WAY TO THE U.S. MARKET, EITHER THROUGH WHOLESALE DISTRIBUTION OR FUTURE RESALE. MOST DIAMONDS PURCHASED IN THE U.S. HAVE BEEN MINED AND PROCESSED OUTSIDE OF THIS COUNTRY. SOME PROPORTION OF THOSE DIAMONDS HAVE HISTORICALLY NOT BEEN SUBMITTED TO GIA'S LABORATORY BECAUSE OF THE GEOGRAPHIC DISTANCE BETWEEN GIA'S LABORATORY FACILITIES IN CALIFORNIA AND NEW YORK AND THE FAR FLUNG LOCATIONS OF MINES AND DEALERS. TO ENHANCE ITS ABILITY TO PURSUE THE MISSION OF PROTECTING THE GEM PURCHASING PUBLIC, DETERRING THEFT, AND ASSISTING IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, GIA OPERATES LABORATORIES THROUGH ITS BRANCHES AND WHOLLY-OWNED SUBSIDIARIES IN BOTSWANA, HONG KONG, INDIA, ISRAEL, JAPAN, SOUTH AFRICA, AND THAILAND; AND GIA OPERATES AN INTAKE OFFICE OFFERING LOGISTICAL SUPPORT THROUGH ITS WHOLLY-OWNED SUBSIDIARY IN DUBAI.
FORM 990, PART III, LINE 4C:	RESEARCH & PUBLICATIONS: THE INSTITUTE'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND SCIENTIFIC EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, INCLUDING DETECTION OF SYNTHETIC GEMS, CULTURED PEARLS AND TREATED NATURAL GEMS. THE MISSION OF THE RESEARCH DEPARTMENT IS TO (1) CHARACTERIZE THE GEMOLOGICAL PROPERTIES OF GEM MATERIALS AND DEVELOP PRACTICAL WAYS TO IDENTIFY THEM; (2) UNDERSTAND THE CONDITIONS OF GEMSTONE FORMATION IN THE EARTH, AS WELL AS THE CONDITIONS OF GEM TREATMENT AND SYNTHESIS IN THE LABORATORY, AS A FURTHER BASIS FOR DEVELOPING MEANS OF GEM IDENTIFICATION; (3) INVESTIGATE THE FACTORS THAT ARE RESPONSIBLE FOR THE APPEARANCE OF DIAMONDS AND OTHER GEM MATERIALS, SO AS TO ESTABLISH METHODS TO EVALUATE THEIR QUALITY; AND (4) DESIGN AND IMPROVE INSTRUMENTS FOR GEM STONE TESTING. THE INSTITUTE IS THE WORLD LEADER IN RESEARCHING THE METHODS BY WHICH GEM MATERIALS CAN BE ENHANCED IN COLOR OR CLARITY OR SYNTHESIZED IN A LABORATORY. THIS RESEARCH HELPS PROTECT THE PUBLIC FROM POSSIBLE MISREPRESENTATIONS PERTAINING TO GEM MATERIALS. THE INSTITUTE ACTS AS A CONSUMER ADVOCATE TO ENSURE THAT CONSUMERS, ALONG WITH RETAILERS AND WHOLESALERS, ARE FULLY APPRISED OF THE TRUE CHARACTER - NATURAL, ENHANCED, OR SYNTHETIC - OF ANY SPECIFIC GEM. SINCE 2011, GIA HAS PARTICIPATED IN AN AGREEMENT WITH UNITED STATES CUSTOMS AND BORDER PROTECTION TO COLLABORATE ON ANALYSES OF GEMSTONES IN ORDER TO DETERMINE THEIR IDENTITY (NATURAL, TREATED-NATURAL OR SYNTHETIC), INDICATIONS OF COUNTRY OF ORIGIN, AND DEVELOP A DATABASE FOR U.S. CUSTOMS AND BORDER PROTECTION THAT WILL FACILITATE TRADE AND LAW ENFORCEMENT. THIS COLLABORATION HELPS TO LESSEN THE BURDENS OF GOVERNMENT. TO DISSEMINATE THEIR FINDINGS, GIA RESEARCHERS SPEAK AT SEMINARS, POST DEVELOPMENTS ONLINE ON THE GIA RESEARCH WEB SITE, 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 MORE THAN 75 YEARS, PROVIDES INFORMATION ON NEW GEM MATERIALS, GEM LOCALITIES, TREATMENT AND SYNTHESIS TECHNIQUES, AND IDENTIFICATION METHODS. THE JOURNAL KEEPS STUDENTS AND PROFESSIONALS ALIKE UP-TO-DATE ON THE MOST CRITICAL TOPICS IN GEMOLOGY. IN RECENT YEARS, GIA HAS PUBLISHED THREE COMPENDIUMS OF 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. IN 2013, GIA MADE ALL OF ITS BACK ISSUES OF GEMS & GEMOLOGY AVAILABLE ONLINE AT NO COST. SINCE OCTOBER 2009, STAFF MEMBERS AT GEMS & GEMOLOGY HAVE PRODUCED A MONTHLY ELECTRONIC NEWSLETTER CALLED THE G&G EBRIEF, WITH SHORT, ORIGINAL REPORTS FROM GIA AND OTHER RESEARCHERS ABOUT THE NEW DEVELOPMENTS IN THE FIELD. PUBLICATION INFORMATION FOR THE YEAR 2012: ISSUES DISTRIBUTED TO SUBSCRIBERS: 8,415 CURRENT ISSUES ORDERED: 1,102 BACK ISSUES ORDERED: 1,749 TOTAL ISSUES: 11,266
FORM 990, PART VI, SECTION B, LINE 11	THE BOARD OF GOVERNORS DELEGATES THE DETAILED REVIEW AND APPROVAL OF FORM 990 TO A 990 REVIEW TEAM. THE 990 REVIEW TEAM CONSISTS OF: GIA PRESIDENT / CEO AND GOVERNOR; ITS VICE PRESIDENT AND CHIEF FINANCIAL OFFICER; ITS VICE PRESIDENT AND CHIEF MARKETING OFFICER; GIA'S OUTSIDE COUNSEL SPECIALIZING IN NON-PROFIT AND TAX MATTERS; DIRECTOR OF GLOBAL CORPORATE COMPLIANCE; AND GLOBAL TAX DIRECTOR OF GIA. THE 990 REVIEW TEAM SCHEDULES A MEETING WITH THE FIRM THAT PREPARES THE FORM 990 TO CONDUCT A DETAILED REVIEW. THE FIRM RESPONDS TO ANY OUTSTANDING QUESTIONS OR CONCERNS RAISED BY THE 990 REVIEW TEAM. ONCE THE REVIEW TEAM COMPLETES ITS DETAILED REVIEW, THE FORM 990 IS AVAILABLE TO THE BOARD OF GOVERNORS PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE INSTITUTE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICIES THROUGH ANNUAL CIRCULATION OF A CONFLICT OF INTEREST QUESTIONNAIRE, WHICH IS COMPLETED AND SIGNED BY ALL MEMBERS OF THE BOARD OF GOVERNORS, OFFICERS, AND MEMBERS OF EXECUTIVE MANAGEMENT. IN ADDITION, GIA REQUIRES ALL EMPLOYEES (INCLUDING THOSE OF GIA AND ITS INTERNATIONAL AFFILIATES) TO REVIEW ITS CODE OF CONDUCT, AS IT MAY BE AUGMENTED BY GIA FROM TIME TO TIME, AND TO ACKNOWLEDGE BY SIGNATURE ADHERENCE TO ITS ETHICAL STANDARDS, INCLUDING ITS CONFLICT OF INTEREST POLICIES, AS A CONDITION OF EMPLOYMENT. THE LEGAL DEPARTMENT REVIEWS CONTRACTUAL RELATIONSHIPS ENTERED INTO BY THE ORGANIZATION AND IS RESPONSIBLE FOR MONITORING CONFLICTS OF INTEREST AS REPORTED THROUGH DISCLOSURES AND BY OTHER MEANS. FURTHER, IT IS INCUMBENT UPON ALL OF THE AFOREMENTIONED PARTIES TO DISCLOSE ANY CONFLICTS OF INTEREST IN THE COURSE OF THE YEAR.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF GOVERNORS EXECUTIVE COMMITTEE MEETS ANNUALLY IN NOVEMBER TO REVIEW THE OFFICER COMPENSATION AND TO SET THE PAY RATE FOR THE SUBSEQUENT YEAR. GIA HAS RETAINED THE SERVICES OF THE HAY GROUP, INTERNATIONAL COMPENSATION AND BENEFITS CONSULTANTS, WHICH DISTRIBUTES PERIODIC MARKET PAY COMPARISONS OF COMPARABLE JOBS TO THOSE OF GIA OFFICERS. THIS INFORMATION IS PROVIDED TO THE BOARD EXECUTIVE COMMITTEE FOR REVIEW AND USE. IN THE INTERIM YEARS BETWEEN COMPREHENSIVE MARKET STUDIES, GIA OBTAINS SUCH MARKET DATA AS AVERAGE MERIT INCREASES FROM THE HAY GROUP AND ALSO TAKES THE CPI INTO CONSIDERATION.
FORM 990, PART VI, SECTION C, LINE 19	GIA'S EMPLOYEE CODE OF CONDUCT, WHICH INCLUDES A SECTION ON CONFLICTS OF INTEREST, IS POSTED ON GIA'S WEBSITE. THIS CODE GOVERNS EMPLOYEES OF GIA AND ITS GLOBAL SUBSIDIARIES. FINANCIAL STATEMENTS ARE INCORPORATED INTO THE FORM 990, WHICH, OF COURSE, IS AVAILABLE TO THE PUBLIC. THE INSTITUTE'S GOVERNING DOCUMENTS ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A:	IN 2012 BOARD MEMBERS RECEIVED A STIPEND BASED ON THE NUMBER OF MEETINGS THEY ATTENDED. HOWEVER, EACH GOVERNOR HAS THE OPTION TO DECLINE THIS STIPEND.
FORM 990, PART XI, LINE 9:	UNREALIZED FOREIGN EXCHANGE LOSS -149,193. PENSION LIABILITY ADJUSTMENT -2,958,846. EQUITY EARNINGS OF SUBS 5,191,668. DIVIDEND FROM FOREIGN SUB -321,148.	CHANGES IN NET ASSETS OR FUND BALANCES:

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (2 entries)

Address Line1AddressForeign/AddressLine1	CityAddressForeign/City	CountryAddressForeign/Country	Primary ActivitiesPrimaryActivities	Legal Domicile Foreign CountryLegalDomicileForeignCountry	Total IncomeTotalIncome	EOY AssetsEOYAssets	Business Name Line1DirectControllingEntityName/BusinessNameLine1
GIA INSTRUMENTS UK LIMITED
35 VINE STREET	LONDON, ECN 2AA	UK	GEMOLOGICAL INSTRUMENT SALES	UK	139	136901	GEMOLOGICAL INSTITUTE OF AMERICA INC
GIA (ISRAEL)
21 TUVAL ST HAYAHALOM BLDG 1ST FL	RAMAT GAN 52522	IS	LABORATORY SERVICES	IS	1823667	3205109	GEMOLOGICAL INSTITUTE OF AMERICA INC

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg	Address Line1AddressForeign/AddressLine1	CityAddressForeign/City	CountryAddressForeign/Country	Legal Domicile Foreign CountryLegalDomicileForeignCountry
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	1
GIA (INTERNATIONAL) COMPANY LTD
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITUTE OF AMERICA INC	1	U-CHU-LIANG BLDG 2ND FL 968 RAMA	SILOM, BANGRAK, BANGKOK 10500	TH	TH
GIA INDIA
					EDUCATIONAL SERVICES			GIA HOLDINGS INC	1	10TH FL TRADE CENTRE BANDRA KURLA	BANDRA (EAST), MUMBAI, 400 051	IN	IN
GIA ENGLAND
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITUTE OF AMERICA INC	1	104 GREAT RUSSELL STREET	LONDON, WC1B 3LA	UK	UK

Form990 Schedule R Part IV Form990ScheduleRPartIV (14 entries)

Address Line1AddressForeign/AddressLine1	CityAddressForeign/City	CountryAddressForeign/Country	Primary ActivityPrimaryActivity	Legal Domicile Foreign CountryLegalDomicileForeignCountry	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Percentage OwnershipPercentageOwnership	Controlled OrgControlledOrg	Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Legal Domicile StateLegalDomicileState
GIA INSTRUMENT (TAIWAN) CO
3F 270 NANJING EAST ROAD SEC 3	TAIPEI, 105, ROC	TW	EDUCATIONAL SERVICES	TW	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	2324053	2348722	1.00000	1
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
U-CHU-LIANG BLDG 10TH FL 968 RAM	SILOM, BANGRAK, BANGKOK 10500	TH	LIMITED LABORATORY SERVICE	TH	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	5651433	4950756	1.00000	1
GIA HOLDINGS COMPANY LTD
U-CHU-LIANG BLDG 10TH FL 968 RAM	SILOM, BANGRAK, BANGKOK 10500	TH	HOLDING COMPANY	TH	GEMOLOGICAL INSTITUTE OF AMERICA INC	C				1
GIA HONG KONG LIMITED
ROOM 301 3/F AON CHINA BUILDING	29 QUEEN'S ROAD CENTRAL	HK	EDUCATIONAL SERVICES	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	2536565	4993711	1.00000	1
GIA HONG KONG LABORATORY SERVICES CENTER LIMITED
C/O ROOM 1411 NEW WORLD TOWER	16-18 QUEEN'S ROAD CENTRAL	HK	LOGISTICAL SUPPORT	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	3691		1.00000	1
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B-2018 ANTWERP	BE	RESEARCH SERVICES	BE	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	814723	883155	0.78770	1
GIA SWITZERLAND SA
4 ROUTE DE FLORISSAN CASE POSTALE	CH-1211 GENEVE 12	SZ	LIMITED LABORATORY SERVICE	SZ	GEMOLOGICAL INSTITUTE OF AMERICA INC	C				1
GIA EDUCATION AND LABORATORY LIMITED
SUITE 106 THE ATRIUM DIAMOND TECHN	PLOT67782 BLK8 INDUSTRIAL GABORONE	BC	EDUCATIONAL AND LABORATORY SERVICES	BC	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	3149671	1559386	1.00000	1
GEMOLOGICAL INSTITUTE INTERNATIONAL INC
			EDUCATIONAL AND TRAINING SERVICES		GEMOLOGICAL INSTITUTE OF AMERICA INC	C	2876671	5561297	1.00000	1	5345 ARMADA DR	CARLSBAD	CA	92008	263688898	CA
GIA INDIA LABORATORY PRIVATE LIMITED
10TH FLOOR TRADE CENTRE BANDRA KUR	BANDRA (EAST), MUMBAI, 400 051	IN	LABORATORY SERVICES	IN	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	60646364	52079445	1.00000	1
GIA MIDDLE EAST (LLC) BUILDING 6WA
OFFICE 801 DUBAI AIRPORT FREE ZONE	P.O. BOX 293800, DUBAI	AE	EDUCATION AND LOGISTIC SUPPORT	AE	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	484948	2512218	1.00000	1
GIA EDUCATION AND LABORATORY (PTY) LTD
512 5TH FL SA DIAMOND CENTRE	JOHANNESBURG, 2001	SF	EDUCATION AND LAB SERVICES	SF	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	4627470	2838644	1.00000	1
GIA HONG KONG LABORATORY LIMITED
ROOM 1411 NEW WORLD TOWER	16-18 QUEEN'S ROAD CENTRAL	HK	LABORATORY SERVICE	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	5649784	3215943	1.00000	1
GIA TOKYO GODO KAISHA
YAMAGUCHI BLDG 7 11TH FL 19-9 TAI	4-CHOME TAITO-KU, TOKYO	JA	LABORATORY SERVICE	JA	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	-128800	3629272	1.00000	1

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	1	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	1	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	1	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	1	DividendsRelatedOrganization
Sale Of Assets To Other Org	1	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	0	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	1	OtherTransferToOtherOrg
Other Transfer From Other Org	1	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (24 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
GIA INDIA LABORATORY PRIVATE LIMITED
A	19490797	FMV
GIA INSTRUMENT (TAIWAN) CO
A	334667	FMV
GIA TOKYO GODO KAISHA
B	2061276	FMV
GIA MIDDLE EAST (LLC)
D	225000	FMV
GIA TOKYO GODO KAISHA
D	1877112	FMV
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
G	203664	FMV
GIA INDIA LABORATORY PRIVATE LIMITED
G	1902884	FMV
GIA EDUCATION AND LABORATORY (PTY) LTD
G	213684	FMV
GIA HONG KONG LABORATORY LIMITED
G	982545	FMV
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
Q	644607	FMV
GIA INDIA LABORATORY PRIVATE LIMITED
Q	676762	FMV
GIA EDUCATION AND LABORATORY (PTY) LTD
Q	101089	FMV
GIA EDUCATION AND LABORATORY LIMITED
Q	813714	FMV
GIA HONG KONG LABORATORY LIMITED
Q	642902	FMV
GIA HONG KONG LTD
Q	144794	FMV
GIA INDIA
Q	249122	FMV
GIA INSTRUMENT (TAIWAN) CO
Q	67575	FMV
GIA BELGIUM NV
R	746273	FMV
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
R	114483	FMV
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
S	1105257	FMV
GIA INDIA LABORATORY PRIVATE LIMITED
S	16906527	FMV
GIA EDUCATION AND LABORATORY (PTY) LTD
S	157427	FMV
GIA EDUCATION AND LABORATORY LIMITED
S	957912	FMV
GIA INSTRUMENT (TAIWAN) CO
F	272139	FMV

Form990 Schedule R Part VII Form990ScheduleRPartVII

Field	Value	IRS element (for citing)
Return Reference	SCHEDULE R, PART V:	ReturnReference
Explanation	THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED ON LINES 2(1) AND 2(2) OF PART V INVOLVE THE PAYMENT OF ROYALTIES 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 ON LINES 20-23 ARE ASSOCIATED WITH THE PROVISION OF GRADING AND MANAGEMENT SERVICES BY GIA. THESE GRADING SERVICES ARE PERFORMED IN GIA'S ORDINARY COURSE OF BUSINESS AS DESCRIBED IN SCHEDULE O, PART III, LINE 4B.	Explanation