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    <Timestamp>2013-11-14T12:38:00-00:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MICHAEL K FISH CPA PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>7700 N KENDALL DR 606</AddressLine1>
        <City>MIAMI</City>
        <State>FL</State>
        <ZIPCode>33156</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>596196330</EIN>
      <Name>
        <BusinessNameLine1>GEM &amp; MINERAL SOCIETY OF THE PALM BEACHES INC</BusinessNameLine1>
      </Name>
      <NameControl>GEM&amp;</NameControl>
      <Phone>5613419696</Phone>
      <USAddress>
        <AddressLine1>PO BOX 18095</AddressLine1>
        <City>WEST PALM BEACH</City>
        <State>FL</State>
        <ZIPCode>33416</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>TREASURER</Name>
      <Title>10212013</Title>
      <DateSigned>2013-11-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MICHAEL K FISH</Name>
      <Phone>3052798484</Phone>
      <DatePrepared>2013-11-14</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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  <ReturnData documentCount="4">
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.GEMANDMINERAL.CC</WebSite>
      <Organization501c typeOf501cOrganization="7">X</Organization501c>
      <GrossReceipts>15243</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ProgramServiceRevenue>12621</ProgramServiceRevenue>
      <MembershipDues>1835</MembershipDues>
      <InvestmentIncome>51</InvestmentIncome>
      <GamingGrossIncome referenceDocumentId="0">736</GamingGrossIncome>
      <SpecialEventsNetIncomeLoss>736</SpecialEventsNetIncomeLoss>
      <TotalRevenue>15243</TotalRevenue>
      <OccupancyRentUtilitiesAndMaint>4017</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>1956</PrintingPublicationsPostage>
      <OtherExpensesTotal>9027</OtherExpensesTotal>
      <TotalExpenses>15000</TotalExpenses>
      <ExcessOrDeficitForYear>243</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>65085</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>65328</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>65085</BOY>
        <EOY>65328</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>65085</BOY>
        <EOY>65328</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>65085</BOY>
        <EOY>65328</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>SCIENTIFIC EARTH SCIENCE OBJECTS OF INTEREST</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE PROGRAM HAS SURVIVED FROM 1966. NUMBER OF DEALERS HAS GROWN FROM 10 ONLY FROM FLORIDA TO OVER 65 FROM ALL OVER THE COUNTRY. THE ANNUAL SHOW WAS HELD FOR QUITE A WHILE IN THE BEST PALM BEACH AUDITORIUM, THE LEAKY TEE-PEE.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>10000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>CLASSES ARE HELD IN DIFFERENT GENRES OF THE HOBBY INCLUDING DIFFERENT JEWELRY MAKING STYLES, FACETING, AND CABOCHON CUTTING.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>464</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>AFFILIATED WITH VARIOUS FOUNDATIONS OF MINERALOGICAL AND LAPIDARY SOCIETIES TO EXCHANGE KNOWLEDGE AND EXHIBIT SPECIMENS OF THEIR WORK AND COLLECTIONS.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>303</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>10767</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JENNIFER URSILLO</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>005.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEANETTE WRIGHT</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>005.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DEBI KACHMAN</PersonName>
        <Title>VP 1</Title>
        <AvgHoursPerWkDevotedToPosition>005.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KARIN SEXTON</PersonName>
        <Title>VP 2</Title>
        <AvgHoursPerWkDevotedToPosition>005.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>JEANETTE WRIGHT</NamePerson>
        <AddressUS>
          <AddressLine1>4576 WENHART RD</AddressLine1>
          <City>LAKE WORTH</City>
          <State>FL</State>
          <ZIPCode>33463</ZIPCode>
        </AddressUS>
        <TelephoneNumber>5616341427</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="12000057" softwareVersion="12.19.1011.1">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus1Year>1835</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1835</CurrentTaxYear>
        <Total>3670</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromNonUBI>
        <CurrentTaxYearMinus1Year>56623</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>13357</CurrentTaxYear>
        <Total>69980</Total>
      </GrossReceiptsFromNonUBI>
      <Total509>
        <CurrentTaxYearMinus1Year>58458</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>15192</CurrentTaxYear>
        <Total>73650</Total>
      </Total509>
      <PublicSupportTotal509>73650</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus1Year>25</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>51</CurrentTaxYear>
        <Total>76</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus1Year>25</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>51</CurrentTaxYear>
        <Total>76</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus1Year>58483</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>15243</CurrentTaxYear>
        <Total>73726</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99900</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00100</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O" softwareId="12000057" softwareVersion="12.19.1011.1">
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses BANK SERVICE CHARGES 55</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses INSURANCE 176</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses GIFTS 300</Explanation>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses DUES AND SUBSCRIPTIONS 353</Explanation>
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        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses COMPUTER AND INTERNET 344</Explanation>
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        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses LIBRARY EXPENSE 102</Explanation>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses INSTRUCTOR DONATIONS 230</Explanation>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses CHARITABLE CONTRIBUTIONS - OTHER 2,030</Explanation>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses SALES TAX 1,084</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses MISCELLANEOUS EXPENSE 56</Explanation>
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