GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-08
- IRS object ID
- 201203139349300240
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-11-08T10:00:12-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | 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 | 2011-01-01 | 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 | 2012-11-07 | 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 | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DONNA M BAKER | 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 | 216715607 | 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 | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1177 | TotalNbrEmployees |
| Total Nbr Volunteers | 23 | TotalNbrVolunteers |
| Total Gross UBI | 1144560 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 268910 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 340850 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 139629427 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 153997991 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6872108 | InvestmentIncomePriorYear |
| Investment Income Current Year | 8099745 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 13906415 | OtherRevenuePriorYear |
| Other Revenue Current Year | 17573462 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 160676860 | TotalRevenuePriorYear |
| Total Revenue Current Year | 180012048 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 178278 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 458965 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 69715631 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 77623061 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 21570 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 41233748 | OtherExpensePriorYear |
| Other Expenses Current Year | 53019110 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 111127657 | TotalExpensesPriorYear |
| Total Expenses Current Year | 131101136 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 49549203 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 48910912 | RevenuesLessExpensesCY |
| Total Assets BOY | 287033716 | TotalAssetsBOY |
| Total Assets EOY | 324244613 | TotalAssetsEOY |
| Total Liabilities BOY | 46824553 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 54383296 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 240209163 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 269861317 | 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 | 21963473 | Expense |
| Grants | 435326 | Grants |
| Revenue | 15787400 | Revenue |
| Description | EDUCATION:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 93155253 | Expense |
| Revenue | 138236507 | Revenue |
| Description | LABORATORY:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3481603 | Expense |
| Revenue | 403106 | Revenue |
| Description | RESEARCH & PUBLICATIONS:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 118600329 | 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 | 0 | 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 | 164 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1177 | 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 | 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 | SF | NameOfForeignCountry |
| Name Of Foreign Country | TW | NameOfForeignCountry |
| Name Of Foreign Country | AE | NameOfForeignCountry |
| Name Of Foreign Country | TH | 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 | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | 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 | AK | 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 | FL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | HI | 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 | 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 | NM | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NY | 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 | WV | 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 (32 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| DONNA BAKER | ||||||||
| PRESIDENT | 40.00 | X | X | 503240 | 0 | 54851 | ||
| RODNEY C EWING | ||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | |||
| JEFFREY H FISHER | ||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | |||
| JOHN A GREEN | ||||||||
| GOVERNOR | 1.00 | X | 6259 | 0 | 0 | |||
| SUSAN JACQUES | ||||||||
| GOVERNOR | 1.00 | X | 3000 | 0 | 0 | |||
| DIONE D KENYON | ||||||||
| GOVERNOR | 1.00 | X | 0 | 0 | 0 | |||
| FREDERICK N LEVINGER | ||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | |||
| ANNA MARTIN | ||||||||
| GOVERNOR | 1.00 | X | 3000 | 0 | 0 | |||
| ROLAND NAFTULE | ||||||||
| GOVERNOR | 1.00 | X | 6259 | 0 | 0 | |||
| GLENN R NORD | ||||||||
| GOVERNOR | 1.00 | X | 3000 | 0 | 0 | |||
| JAMES P SHINEHOUSE | ||||||||
| GOVERNOR | 1.00 | X | 3000 | 0 | 0 | |||
| HANK B SIEGEL | ||||||||
| GOVERNOR | 1.00 | X | 6259 | 0 | 0 | |||
| ARON SUNA | ||||||||
| GOVERNOR | 1.00 | X | 6111 | 0 | 0 | |||
| EPHRAIM ZION | ||||||||
| GOVERNOR | 1.00 | X | 3000 | 0 | 0 | |||
| PAUL KREUTZ | ||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | |||
| STEVE RELYEA | ||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | |||
| THOMAS YANG | ||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | |||
| THOMAS MOSES | ||||||||
| SENIOR VICE PRESIDENT | 40.00 | X | 433075 | 0 | 38065 | |||
| DAVID TEARLE | ||||||||
| VP & CFO | 40.00 | X | 327278 | 0 | 38041 | |||
| TAWFIC FARAH | ||||||||
| VP, INTERNATIONAL OPS | 40.00 | 289735 | 0 | 29517 | X | |||
| LINDA SCHOLL | ||||||||
| VP, HUMAN RESOURCES | 40.00 | 241856 | 0 | 22915 | X | |||
| KATHRYN KIMMEL | ||||||||
| VP, CHIEF MKTG OFFICER | 40.00 | 235166 | 0 | 21892 | X | |||
| LINDA ELLIS | ||||||||
| VP, CHIEF ADVMT OFFICER | 40.00 | 209649 | 0 | 19726 | X | |||
| PHILLIP YANTZER | ||||||||
| VP, LABORATORY SERVICES | 40.00 | 216257 | 0 | 37693 | X | |||
| BRUCE LANZL | ||||||||
| VP, GRADING LAB OPS | 40.00 | 215195 | 0 | 20006 | X | |||
| CYNTHIA SANDERS | ||||||||
| VP, CORP SRVCS | 40.00 | 195357 | 0 | 19320 | X | |||
| BEVERLY HORI | ||||||||
| VP, EDUCATION | 40.00 | 325249 | 0 | 36424 | X | |||
| JOHN M KING | ||||||||
| CHIEF QLTY OFC | 40.00 | 210777 | 0 | 27295 | X | |||
| DONALD J FOSTER | ||||||||
| CHIEF INFO OFC | 40.00 | 197825 | 0 | 32503 | X | |||
| SUSAN SCHINDELAR | ||||||||
| DIR., GLOBAL MKTG | 40.00 | 189394 | 0 | 31928 | X | |||
| SABRA C NORRIS | ||||||||
| DIR., FNCL PLN & OP | 40.00 | 183926 | 0 | 22565 | X | |||
| TIMOTHY N THOMAS | ||||||||
| DIR., TECH-INSTR | 40.00 | 186233 | 0 | 26328 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 4236100 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 479069 | TotalOtherCompensation |
| Number Individuals GT100 K | 108 | 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 |
|---|---|---|---|---|---|
| DLA PIPER US LLP | |||||
| 401 B STREET SUITE 1700 | SAN DIEGO | CA | 921014297 | LEGAL | 3864543 |
| WEXLER WASSERMAN & ASSOCIATES | |||||
| 1120 PONCE DE LEON BLVD | CORAL GABLES | FL | 33134 | INSURANCE | 968567 |
| SIMPLER NORTH AMERICA LP | |||||
| PO BOX 64399 | PITTSBURG | PA | 152643979 | LEAN TRANSFORMATION SERVICE | 485018 |
| DELOITTE TAX LLP | |||||
| 13943 COLLECTIONS CENTER DRIVE | CHICAGO | IL | 60693 | TAX | 434606 |
| DELOITTE & TOUCHE LLP | |||||
| PO BOX 403568 | ATLANTA | GA | 303843568 | ACCOUNTING | 303291 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 12 | NumberOfContractorsGT100K |
| All Other Contributions | 340850 | AllOtherContributions |
| Noncash Contributions | 119276 | NoncashContributions |
| Total Contributions | 340850 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| GEMOLOGICAL LABORATORY | 541900 | 138236507 | 138236507 |
| TUITION & FEES | 611600 | 15358378 | 15358378 |
| GEMOLOGY PUBLICATIONS | 511120 | 403106 | 403106 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 153997991 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3559300 | TotalRevenueColumn |
| Exclusion | $3,559,300 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15674472 | TotalRevenueColumn |
| Exclusion | $15,674,472 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 37864739 | Securities |
| Other | 901771 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 33131527 | Securities |
| Other | 1094538 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4733212 | Securities |
| Other | -192767 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4540445 | TotalRevenueColumn |
| Unrelated Business Revenue | -1277 | UnrelatedBusinessRevenue |
| Exclusion | $4,541,722 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 3973931 | GrossSalesOfInventory |
| Cost Of Goods Sold | 2477494 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1496437 | TotalRevenueColumn |
| Related Or Exempt Function Income | 429022 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1067415 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | 445142 | 54749 | $390,393 |
| NET MANAGEMENT FEE | 900099 | 26022 | 26022 | |
| FOREIGN EXCHANGE LOSS | 900099 | -68611 | -2349 | -$66,262 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 402553 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 180012048 | TotalRevenueColumn |
| Related Or Exempt Function Income | 154427013 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1144560 | UnrelatedBusinessRevenue |
| Exclusion | $24,099,625 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37694 | Total |
| Program Services | 37694 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 263378 | Total |
| Program Services | 263378 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 157893 | Total |
| Program Services | 157893 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3267945 | Total |
| Program Services | 2072692 | ProgramServices |
| Management And General | 1195253 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55155533 | Total |
| Program Services | 52842888 | ProgramServices |
| Management And General | 2293423 | ManagementAndGeneral |
| Fundraising | 19222 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3452887 | Total |
| Program Services | 3091387 | ProgramServices |
| Management And General | 360238 | ManagementAndGeneral |
| Fundraising | 1262 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11274712 | Total |
| Program Services | 10554454 | ProgramServices |
| Management And General | 720258 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4471984 | Total |
| Program Services | 4335458 | ProgramServices |
| Management And General | 135440 | ManagementAndGeneral |
| Fundraising | 1086 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4092043 | Total |
| Management And General | 4092043 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 321279 | Total |
| Program Services | 7898 | ProgramServices |
| Management And General | 313381 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 442287 | Total |
| Management And General | 442287 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10988347 | Total |
| Program Services | 9964624 | ProgramServices |
| Management And General | 1023723 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5156682 | Total |
| Program Services | 5150028 | ProgramServices |
| Management And General | 6654 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8466105 | Total |
| Program Services | 8067015 | ProgramServices |
| Management And General | 399090 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3100 | Total |
| Program Services | 3100 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4798562 | Total |
| Program Services | 4798562 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2185659 | Total |
| Program Services | 1585738 | ProgramServices |
| Management And General | 599921 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 801538 | Total |
| Program Services | 716141 | ProgramServices |
| Management And General | 85397 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5715762 | Total |
| Program Services | 5652220 | ProgramServices |
| Management And General | 63542 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1137112 | Total |
| Program Services | 1033618 | ProgramServices |
| Management And General | 103494 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| SMALL FURNITURE & EQUIP | 2810768 | 2819482 | -8714 | 0 |
| FOREIGN WITHHOLDING TAX | 2100964 | 2100964 | 0 | 0 |
| ARTICLE EXPENSES | 1563480 | 1563480 | 0 | 0 |
| MAINTENANCE | 772648 | 772565 | 83 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1662774 | Total |
| Program Services | 1009050 | ProgramServices |
| Management And General | 653724 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 131101136 | Total |
| Program Services | 118600329 | ProgramServices |
| Management And General | 12479237 | ManagementAndGeneral |
| Fundraising | 21570 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4621371 | BOY |
| EOY | 16938941 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29735444 | BOY |
| EOY | 22395677 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 538929 | BOY |
| EOY | 353608 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56749231 | BOY |
| EOY | 48266799 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2877469 | BOY |
| EOY | 2712043 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2279846 | BOY |
| EOY | 2683376 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 128490517 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 62275635 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63879738 | BOY |
| EOY | 66214882 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 78694388 | BOY |
| EOY | 113493259 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47657300 | BOY |
| EOY | 51186028 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 287033716 | BOY |
| EOY | 324244613 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3769797 | BOY |
| EOY | 4046250 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5797579 | BOY |
| EOY | 4341331 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37257177 | BOY |
| EOY | 45995715 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46824553 | BOY |
| EOY | 54383296 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 227079234 | BOY |
| EOY | 256561490 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1262843 | BOY |
| EOY | 1101582 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11867086 | BOY |
| EOY | 12198245 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240209163 | BOY |
| EOY | 269861317 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 287033716 | BOY |
| EOY | 324244613 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 48910912 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -19258758 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Balance | 0 | BeginningBalance |
| Ending Balance | 0 | EndingBalance |
Current Year CurrentYear
| 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 Minus1 Year CurrentYearMinus1Year
| 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 Minus2 Years CurrentYearMinus2Years
| 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 Minus3 Years CurrentYearMinus3Years
| 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 | 0.80430 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.18170 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.01400 | 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 | 58182786 | OtherCostOrOtherBasis |
| Depreciation | 24161325 | Depreciation |
| Book Value | 34021461 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20521104 | OtherCostOrOtherBasis |
| Depreciation | 13585469 | Depreciation |
| Book Value | 6935635 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 36559590 | OtherCostOrOtherBasis |
| Depreciation | 24528841 | Depreciation |
| Book Value | 12030749 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 66214882 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| GEM COLLECTIONS | 24069584 |
| INVESTMENT IN SUBSIDIARIES | 24833808 |
| OTHER ASSETS | 2282636 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 51186028 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (7 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED PAYROLL | $1,238,442 |
| OTHER CURRENT LIABILITIES | $3,053,402 |
| SALES & USE TAX PAYABLE | $19,990 |
| OTHER LONG TERM LIABILITIES | $3,525,554 |
| ACCRUED PAID TIME OFF | $6,674,486 |
| ACCRUED PENSION EXPENSE | $22,283,668 |
| INTERCOMPANY ACCOUNTS | $9,200,173 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 45995715 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (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: | THE INSTITUTE ADOPTED FASB ASC NO. 740-10, ACCOUNTING FOR INCOME TAXES, FORMERLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109 ("ASC 740-10"), ON JANUARY 1, 2007. AS OF THE DATE OF ADOPTION THROUGH DECEMBER 31, 2011, 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, 2011 OR 2010. |
| PART V, LINE 1E: THIS AMOUNT REPRESENTS A CHANGE IN PRESENT VALUE FOR THE CURRENT 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 (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | SEE PART II FOR DESCRIPTION OF NONDISCRIMINATION POLICY. |
| 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 E, LINE 3, DESCRIPTION OF NONDISCRIMINATION POLICY: | THE INSTITUTE'S BROCHURES AND APPLICATIONS ALL INCLUDE STATEMENTS OF RACIAL NONDISCRIMINATION POLICY. THE INSTITUTE CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE OR WORLDWIDE AND FOLLOWS A RACIALLY NONDISCRIMINATION POLICY. ACCORDINGLY, THE NEWSPAPER OR BROADCAST PUBLICATION REQUIREMENT IS SATISFIED BY ADHERENCE TO REV. PROC. 75-50, SECTION 4.02. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (12 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| NORTH AMERICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 7895 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 4500 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 46801 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 3500 |
| SOUTH ASIA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 89197 |
| SUB-SAHARAN AFRICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 6000 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | WHOLLY OWNED SUBSIDIARIES | -1926300 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | WHOLLY OWNED SUBSIDIARIES | 1035110 |
| SOUTH ASIA | 0 | 0 | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | WHOLLY OWNED SUBSIDIARIES | 4816107 |
| SOUTH ASIA | 0 | 0 | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | INDIRECT OWNERSHIP IN WHOLLY OWNED SUBSIDIARIES | 22246547 |
| SUB-SAHARAN AFRICA | 0 | 0 | INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES | WHOLLY OWNED SUBSIDIARIES | -297552 |
| SOUTH ASIA | 0 | 0 | CAPITAL CONTRIBUTION TO WHOLLY OWNED SUBSIDIARIES | WHOLLY OWNED SUBSIDIARIES | 271200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | -733297 | SubtotalAmountSpent |
| Cont Amount Spent | 27036302 | ContAmountSpent |
| Total Amount Spent | 26303005 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS (2 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|---|
| SOUTH ASIA | CAPITAL CONTRIBUTION TO WHOLLY OWNED SUBSIDIARY | 67800 | ELECTRONIC FUND/WIRE | 0 | FMV |
| SOUTH ASIA | CAPITAL CONTRIBUTION TO WHOLLY OWNED SUBSIDIARY | 203400 | ELECTRONIC FUND/WIRE | 0 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Other Orgs | 2 | TotalNumberOfOtherOrgs |
Grants To Ind Outside US GrantsToIndOutsideUS (2 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|---|
| SCHOLARSHIP AWARDS | SOUTH ASIA | 7 | 72397 | SCHOLARSHIP TO PARTICIPATE IN THE PROGRAMS. | FMV |
| SCHOLARSHIP AWARDS | EUROPE (INCLUDING ICELAND & GREENLAND) | 4 | 43801 | SCHOLARSHIP TO PARTICIPATE IN THE PROGRAMS. | 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 WILL TRANSFER THE FUNDS TO THE SCHOOL WHEN THE SCHOLARSHIP RECIPIENTS BEGIN THEIR QUALIFIED COURSE OF STUDY AT GIA INDIA, GIA ENGLAND OR GIA (INTERNATIONAL) COMPANY, LTD (AKA GIA THAILAND SCHOOL). | 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 | FBI HEADQUARTERS LCN UNITMAJOR THEFT PROGRAM | 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 | 35044 | AmountOfCashGrant |
| Method Of Valuation | FMV | MethodOfValuation |
| Purpose Of Grant | TRAINING SEMINAR TO 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 | 91 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 263378 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 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: 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. | 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 | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (16 entries)
| 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 | |||||||||||||
| 401970 | 0 | 100000 | 0 | 1270 | 0 | 17469 | 0 | 37382 | 0 | 558091 | 0 | 0 | 0 |
| THOMAS MOSES | |||||||||||||
| 356914 | 0 | 60000 | 0 | 16161 | 0 | 17426 | 0 | 20639 | 0 | 471140 | 0 | 0 | 0 |
| DAVID TEARLE | |||||||||||||
| 286008 | 0 | 40000 | 0 | 1270 | 0 | 17373 | 0 | 20668 | 0 | 365319 | 0 | 0 | 0 |
| TAWFIC FARAH | |||||||||||||
| 257725 | 0 | 25000 | 0 | 7010 | 0 | 17351 | 0 | 12166 | 0 | 319252 | 0 | 0 | 0 |
| LINDA SCHOLL | |||||||||||||
| 219782 | 0 | 20000 | 0 | 2074 | 0 | 16690 | 0 | 6225 | 0 | 264771 | 0 | 0 | 0 |
| KATHRYN KIMMEL | |||||||||||||
| 207188 | 0 | 25000 | 0 | 2978 | 0 | 16137 | 0 | 5755 | 0 | 257058 | 0 | 0 | 0 |
| LINDA ELLIS | |||||||||||||
| 186964 | 0 | 20000 | 0 | 2685 | 0 | 14512 | 0 | 5214 | 0 | 229375 | 0 | 0 | 0 |
| PHILLIP YANTZER | |||||||||||||
| 179198 | 0 | 30000 | 0 | 7059 | 0 | 15200 | 0 | 22493 | 0 | 253950 | 0 | 0 | 0 |
| BRUCE LANZL | |||||||||||||
| 170526 | 0 | 0 | 0 | 44669 | 0 | 14316 | 0 | 5690 | 0 | 235201 | 0 | 0 | 0 |
| CYNTHIA SANDERS | |||||||||||||
| 171778 | 0 | 22000 | 0 | 1579 | 0 | 13500 | 0 | 5820 | 0 | 214677 | 0 | 0 | 0 |
| BEVERLY HORI | |||||||||||||
| 282875 | 0 | 40000 | 0 | 2374 | 0 | 17370 | 0 | 19054 | 0 | 361673 | 0 | 0 | 0 |
| JOHN M KING | |||||||||||||
| 176866 | 0 | 22000 | 0 | 11911 | 0 | 14602 | 0 | 12693 | 0 | 238072 | 0 | 0 | 0 |
| DONALD J FOSTER | |||||||||||||
| 182914 | 0 | 14000 | 0 | 911 | 0 | 13785 | 0 | 18718 | 0 | 230328 | 0 | 0 | 0 |
| SUSAN SCHINDELAR | |||||||||||||
| 169558 | 0 | 19000 | 0 | 836 | 0 | 13210 | 0 | 18718 | 0 | 221322 | 0 | 0 | 0 |
| SABRA C NORRIS | |||||||||||||
| 165886 | 0 | 17500 | 0 | 540 | 0 | 12994 | 0 | 9571 | 0 | 206491 | 0 | 0 | 0 |
| TIMOTHY N THOMAS | |||||||||||||
| 171654 | 0 | 13000 | 0 | 1579 | 0 | 8237 | 0 | 18091 | 0 | 212561 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 REIMBURSEMENT IS AVAILABLE TO ALL EMPLOYEES. |
| PART I, LINE 4A | THE PAYMENT IN THE AMOUNT OF $7,693 WAS SEVERANCE PAY FOR BRUCE LANZL, VP OF GRADING LAB OPERATIONS. THE PAYMENT WAS MADE BASED ON THE SEPARATION AGREEMENT. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| Amount Of TransactionAmountOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|
| SEE PART V | |
| 112021 | 0 |
| (no name) | |
| 0 | |
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. LABORATORYIN 2011, APPROXIMATELY 11,210 CLIENTS SUBMITTED GEMSTONES TO THE GIA LABORATORY, WHILE ONE FIRM ASSOCIATED WITH MEMBERS OF THE BOARD OF GOVERNORS AVAILED ITSELF OF THIS SERVICE AND PAID A REPORTABLE AMOUNT (UNDER SCHEDULE L OF FORM 990). IN THE AGGREGATE, THE FEES FROM TRANSACTIONS WITH SUCH FIRM WERE APPROXIMATELY 0.08 PERCENT OF THE TOTAL TRANSACTIONS OF THIS TYPE. FIRMS ASSOCIATED WITH A MEMBER OF THE BOARD OF GOVERNORS PAID THE SAME FEES AS 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 TO GIA: $112,021GENERAL COMMENTSTHE AFFILIATION OF THE GOVERNOR IDENTIFIED ABOVE WITH THE FIRM IS EPHRAIM ZION. MR. ZION IS THE MANAGING DIRECTOR OF DEHRES LTD. THE INSTITUTE BELIEVES THAT MR. ZION OWNS LESS THAN 35 PERCENT OF HIS RESPECTIVE FIRM. NONE OF THE FOREGOING TRANSACTIONS INVOLVED 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 | 13 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 119276 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 8 | 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 (13 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART III, LINE 1, ORGANIZATION MISSION STATEMENT: | THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES TO ORGANIZATION MISSION STATEMENT 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., WHICH IS A CALIFORNIA PUBLIC BENEFIT CORPORATION, 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. | SIGNIFICANT ACTIVITIES: |
| FORM 990, PART III, LINES 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 2011, TOTAL ENROLLMENTS WERE 15,892, COMPRISING 3,417 ON-CAMPUS, AND 12,475 DISTANCE-EDUCATION ENROLLMENTS. 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 2011, APPROXIMATELY 3,971 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 2011, APPROXIMATELY 600 INDIVIDUALS ATTENDED THE CAREER FAIR AND OPEN HOUSE EVENT. 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 2011, 4,898 GUESTS VISITED AND TOURED THE MUSEUM THROUGHOUT THE YEAR. AS DISCUSSED BELOW, THE INSTITUTE PUBLISHES GEMS & GEMOLOGY, WHICH 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 2011, THE LABORATORY FLAGGED 529 STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED 35 GEMSTONES IN 28 CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO REGULARLY ASSISTS OTHER GOVERNMENT AGENCIES. IN 2011, GIA ISSUED 5 DIAMOND GRADING REPORTS FOR LAW ENFORCEMENT AGENCIES. PER REQUEST OF THE FBI, IN 2011, 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 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 RESEARCH AND PUBLIC SERVICE CONDUCTED BY THE INSTITUTE. TO MAKE POSSIBLE THIS PUBLIC SERVICE, 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 BRANCH AND WHOLLY-OWNED SUBSIDIARIES IN BOTSWANA, HONG KONG, INDIA, ISRAEL, SOUTH AFRICA, AND THAILAND; AND GIA OPERATES TAKE-IN WINDOWS 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 INSTRUMENTATIONS 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. IN 2011, GIA ENTERED INTO 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 WILL HELP 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. AND 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 2011: ISSUES DISTRIBUTED TO SUBSCRIBERS: 16,466 CURRENT ISSUES ORDERED: 2,118 BACK ISSUES ORDERED: 2,292 TOTAL ISSUES: 20,876 | |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE RESTATED TO CHANGE THE NUMBER OF CONSECUTIVE TERMS FROM FOUR (4) TO THREE (3) FOR AN ELECTED MEMBER OF THE BOARD OF GOVERNORS. | |
| 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 TAX; 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 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 2011 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 5: | UNREALIZED INVESTMENT LOSSES -7,566,226. PENSION PLAN ADJUSTMENT -12,358,764. BOOK/TAX DIFFERENCE ON EQUITY EARNINGS OF SUBSIDIARIES 1,249,458. UNREALIZED FOREIGN EXCHANGE LOSS -81,653. DIVIDEND PAYMENT RECEIVED FROM FOREIGN SUBS -472,973. LOSS ON DISCONTINUED OPERATIONS -28,600. TOTAL TO FORM 990, PART XI, LINE 5: -19,258,758. | 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 | 7415 | 129564 | GEMOLOGICAL INSTITUTE OF AMERICA INC |
| GIA (ISRAEL) | |||||||
| 21 TUVAL ST HAYAHALOM BLDG 1ST FL | RAMAT GAN 52522 | IS | LABORATORY SERVICES | IS | 0 | 258179 | 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 ENGLAND | |||||||||||||
| EDUCATIONAL SERVICES | GEMOLOGICAL INSTITUTE OF AMERICA INC | 1 | 104 GREAT RUSSELL STREET | LONDON, WC1B 3LA | UK | UK | |||||||
| 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 | |||||||
Form990 Schedule R Part IV Form990ScheduleRPartIV (13 entries)
| Address Line1AddressForeign/AddressLine1 | CityAddressForeign/City | CountryAddressForeign/Country | Postal CodeAddressForeign/PostalCode | Primary ActivityPrimaryActivity | Legal Domicile Foreign CountryLegalDomicileForeignCountry | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | 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 | TW | ROC | EDUCATIONAL SERVICES | TW | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | 1586782 | 1612124 | 1.00000 | ||||||
| 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 | 3819715 | 5724978 | 1.00000 | |||||||
| 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 | 1.00000 | |||||||||
| 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 | 1829756 | 4209495 | 1.00000 | |||||||
| 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 | 34279 | 5351906 | 1.00000 | |||||||
| GIA BELGIUM NV | ||||||||||||||||
| LANGE HERENTALSESTRAAT 20-26 | B-2018 ANTWERP | BE | RESEARCH SERVICES | BE | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | 836078 | 904155 | 0.78770 | |||||||
| GIA SWITZERLAND SA | ||||||||||||||||
| 4 ROUTE DE FLORISSAN CASE POSTALE | CH-1211 GENEVE 12 | SZ | LIMITED LABORATORY SERVICE | SZ | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | -2252 | 16929 | 1.00000 | |||||||
| GIA EDUCATION AND LABORATORY LIMITED | ||||||||||||||||
| SUITE 106 THE ATRIUM DIAMOND TECH | 67782 BLK 8 INDUSTRIAL GABORONE | BC | EDUCATIONAL AND LABORATORY SERVICES | BC | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | 3121982 | 2322588 | 1.00000 | |||||||
| GEMOLOGICAL INSTITUTE INTERNATIONAL INC | ||||||||||||||||
| EDUCATIONAL AND TRAINING SERVICES | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | 2491835 | 5201958 | 1.00000 | 5345 ARMADA DR | CARLSBAD | CA | 92008 | 263688898 | CA | |||||
| GIA INDIA LABORATORY PRIVATE LIMITED | ||||||||||||||||
| 10TH FLOOR TRADE CENTRE BANDRA KU | BANDRA (EAST), MUMBAI, 400 051 | IN | LABORATORY SERVICES | IN | GIA HOLDINGS INC | C | 40318205 | 42744087 | 1.00000 | |||||||
| GIA MIDDLE EAST (LLC) | ||||||||||||||||
| BUILDING 6WA OFFICE 801 DUBAI AIR | P.O. BOX 293800, DUBAI | AE | EDUCATION AND LOGISTIC SUPPORT | AE | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | 304414 | 2102656 | 1.00000 | |||||||
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||||||||||||||||
| SUITE 512 5TH FL SA DIAMOND CEN | JOHANNESBURG, 2001 | SF | EDUCATION AND LAB SERVICES | SF | GEMOLOGICAL INSTITUTE OF AMERICA INC | C | 5146911 | 2516942 | 1.00000 | |||||||
| 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 | 4362355 | 6016442 | 1.00000 | |||||||
| 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 |
| Sale Of Assets To Other Org | 1 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 1 | 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 (19 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| A | 14137158 | FMV |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| A | 203884 | FMV |
| GIA (INTERNATIONAL) COMPANY LTD | ||
| B | 67800 | FMV |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| B | 203400 | FMV |
| GIA MIDDLE EAST (LLC) | ||
| D | 388536 | FMV |
| GIA ISRAEL | ||
| D | 268594 | FMV |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| F | 183995 | FMV |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| F | 58812 | FMV |
| GIA INDIA | ||
| P | 145727 | FMV |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| P | 398390 | FMV |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| P | 724420 | FMV |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| P | 1849860 | FMV |
| GIA BELGIUM NV | ||
| Q | 852356 | FMV |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| R | 22238150 | FMV |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| R | 139997 | FMV |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| R | 923666 | FMV |
| GIA INSTRUMENT (TAIWAN) CO | ||
| R | 391506 | FMV |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| F | 137874 | FMV |
| GIA BELGIUM NV | ||
| G | 108241 | 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 IN 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 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 14-16 ARE ASSOCIATED WITH THE PROVISION OF GRADING AND MANAGEMENT SERVICES BY GIA. THESE GRADING SERVICES ARE PERFORMED IN GIA'S ORDINARY COURSE OF BUSINESS AS DESCRIBED IN SCHEDULE O, PART III, LINE 4B. THE TRANSACTION REPORTED ON LINE 17 IS A DIVIDEND DISTRIBUTION FROM A RELATED ORGANIZATION. | Explanation |