GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-11-01
- IRS object ID
- 201103059349300245
- Schema version
- 2010v3.4
- 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 | 2011-11-01T17:13:38-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2010-01-01 | 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 | 92008 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID J TEARLE | Name |
| Title | VP & CFO | Title |
| Phone | 7606034000 | Phone |
| Date Signed | 2011-11-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SHARON ZORBACH | Name |
| Phone | 6192326500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | 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 | 92008 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 205381953 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GIA.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1931 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1078 | TotalNbrEmployees |
| Total Nbr Volunteers | 19 | TotalNbrVolunteers |
| Total Gross UBI | 1246192 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -1732127 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 777916 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 268910 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 102085839 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 139629427 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -3843624 | InvestmentIncomePriorYear |
| Investment Income Current Year | 6872108 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1312771 | OtherRevenuePriorYear |
| Other Revenue Current Year | 13906415 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 100332902 | TotalRevenuePriorYear |
| Total Revenue Current Year | 160676860 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 373026 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 178278 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 59687213 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 69715631 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 12044 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 37326880 | OtherExpensePriorYear |
| Other Expenses Current Year | 41233748 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 97387119 | TotalExpensesPriorYear |
| Total Expenses Current Year | 111127657 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2945783 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 49549203 | RevenuesLessExpensesCY |
| Total Assets BOY | 240303843 | TotalAssetsBOY |
| Total Assets EOY | 287033716 | TotalAssetsEOY |
| Total Liabilities BOY | 63859430 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 46824553 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 176444413 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 240209163 | 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 | 15891790 | Expense |
| Grants | 178278 | Grants |
| Revenue | 12565528 | Revenue |
| Description | EDUCATION:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 81686971 | Expense |
| Revenue | 126680268 | Revenue |
| Description | LABORATORY:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3228241 | Expense |
| Revenue | 383631 | Revenue |
| Description | RESEARCH & PUBLICATIONS:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 100807002 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| 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 | 0 | 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 | 125 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 1078 | 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 | TW | NameOfForeignCountry |
| Name Of Foreign Country | IN | NameOfForeignCountry |
| Name Of Foreign Country | HK | NameOfForeignCountry |
| Name Of Foreign Country | UK | NameOfForeignCountry |
| Name Of Foreign Country | BE | NameOfForeignCountry |
| Name Of Foreign Country | TH | NameOfForeignCountry |
| Name Of Foreign Country | SZ | NameOfForeignCountry |
| Name Of Foreign Country | SF | NameOfForeignCountry |
| Name Of Foreign Country | BC | NameOfForeignCountry |
| Name Of Foreign Country | AE | 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 |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7606034000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5345 ARMADA DRIVE | AddressLine1 |
| City | CARLSBAD | City |
| State | CA | State |
| ZIP Code | 920084602 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (34 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| DONNA M BAKER | |||||||||
| PRESIDENT | 40.00 | X | X | 509713 | 0 | 45998 | |||
| RODNEY C EWING | |||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | ||||
| JEFFREY H FISCHER | |||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | ||||
| JOHN A GREEN | |||||||||
| GOVERNOR | 1.00 | X | 3000 | 0 | 0 | ||||
| SUSAN JACQUES | |||||||||
| GOVERNOR | 1.00 | X | 6000 | 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 | 6000 | 0 | 0 | ||||
| GLENN R NORD | |||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | ||||
| JAMES P SHINEHOUSE | |||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | ||||
| HANK B SIEGEL | |||||||||
| GOVERNOR | 1.00 | X | 3000 | 0 | 0 | ||||
| ARON SUNA | |||||||||
| GOVERNOR | 1.00 | X | 6000 | 0 | 0 | ||||
| EPHRAIM ZION | |||||||||
| GOVERNOR | 1.00 | X | 3000 | 0 | 0 | ||||
| MATTHEW G STULLER | |||||||||
| GOVERNOR | 1.00 | X | 0 | 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 | 3000 | 0 | 0 | ||||
| THOMAS MOSES | |||||||||
| SENIOR VICE PRESIDENT | 40.00 | X | 404212 | 0 | 31733 | ||||
| DAVID TEARLE | |||||||||
| VP & CFO | 40.00 | X | 312728 | 0 | 30091 | ||||
| LINDA ELLIS | |||||||||
| VP, CHIEF ADVMT OFFICER | 40.00 | 200370 | 0 | 16896 | X | ||||
| LINDA L SCHOLL | |||||||||
| VP, HUMAN RESOURCES | 40.00 | 231779 | 0 | 16955 | X | ||||
| KATHRYN KIMMEL | |||||||||
| VP & CHIEF MKTG OFFICER | 40.00 | 223383 | 0 | 18049 | X | ||||
| TAWFIC E FARAH | |||||||||
| VP, INTERNATIONAL OPS | 40.00 | 241098 | 0 | 23525 | X | ||||
| PHILLIP M YANTZER | |||||||||
| VP, LABORATORY SERVICES | 40.00 | 192873 | 0 | 29658 | X | ||||
| BRUCE F LANZL | |||||||||
| VP, GRADING LAB OPS | 40.00 | 192882 | 0 | 15812 | X | ||||
| CYNTHIA SANDERS | |||||||||
| VP, CORP SRVCS. | 40.00 | 178397 | 0 | 14509 | X | ||||
| BEVERLY HORI | |||||||||
| VP, EDUCATION | 40.00 | 216808 | 0 | 10864 | X | ||||
| DONALD FOSTER | |||||||||
| CHIEF INFO. OFFICER | 40.00 | 186480 | 0 | 25730 | X | ||||
| SABRA NORRIS | |||||||||
| DIRECTOR, FNCL PLN & OP | 40.00 | 216123 | 0 | 16735 | X | ||||
| TIMOTHY THOMAS | |||||||||
| DIRECTOR, TECH & OPTICAL SYS | 40.00 | 178321 | 0 | 21965 | X | ||||
| JOHN KING | |||||||||
| CHIEF QUALITY OFFICER | 40.00 | 170986 | 0 | 20116 | X | ||||
| DUNCAN L PAY | |||||||||
| DIRECTOR, COURSE DVLP. | 40.00 | 158540 | 0 | 24346 | X | ||||
| ROBERT BUSCHER | |||||||||
| FORMER TREASURER | 40.00 | 301092 | 0 | 17560 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 4190785 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 380542 | TotalOtherCompensation |
| Number Individuals GT100 K | 68 | NumberIndividualsGT100K |
| Formers Listed | 1 | 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 | 92101 | LEGAL | 1608864 |
| WEXLER WASSERMAN & ASSOCIATES | |||||
| 1120 PONCE DE LEON BLVD | CORAL GABLES | FL | 33134 | INSURANCE | 799073 |
| ADECCO EMPLOYMENT SERVICES | |||||
| 175 BROAD HOLLOW RD | MELVILLE | NY | 11747 | STAFFING SERVICES | 524865 |
| DELOITTE TAX LLP | |||||
| 655 W BROADWAY SUITE 700 | SAN DIEGO | CA | 92101 | ACCOUNTING AND TAX | 448673 |
| THE RADZINS GROUP | |||||
| 9 RALEIGH COURT | COTO DE CAZA | CA | 92679 | CONSULTING | 255839 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
| All Other Contributions | 268910 | AllOtherContributions |
| Noncash Contributions | 169188 | NoncashContributions |
| Total Contributions | 268910 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| GEMOLOGICAL LABORATORY | 541900 | 126680268 | 126680268 |
| TUITION & FEES | 611600 | 12565528 | 12565528 |
| GEMOLOGY PUBLICATIONS | 511120 | 383631 | 383631 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 139629427 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5191474 | TotalRevenueColumn |
| Exclusion | $5,191,474 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12335653 | TotalRevenueColumn |
| Exclusion | $12,335,653 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 43335398 | Securities |
| Other | 886332 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 41632110 | Securities |
| Other | 908986 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1703288 | Securities |
| Other | -22654 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1680634 | TotalRevenueColumn |
| Unrelated Business Revenue | 2747 | UnrelatedBusinessRevenue |
| Exclusion | $1,677,887 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 3353271 | GrossSalesOfInventory |
| Cost Of Goods Sold | 2163997 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1189274 | TotalRevenueColumn |
| Unrelated Business Revenue | 1189274 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | 228337 | 2366 | $225,971 |
| FOREIGN EXCHANGE GAIN | 900099 | 101346 | $101,346 | |
| NET MANAGEMENT FEE | 900099 | 51805 | 51805 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 381488 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 160676860 | TotalRevenueColumn |
| Related Or Exempt Function Income | 139629427 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1246192 | UnrelatedBusinessRevenue |
| Exclusion | $19,532,331 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7200 | Total |
| Program Services | 7200 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132433 | Total |
| Program Services | 132433 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38645 | Total |
| Program Services | 38645 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2979243 | Total |
| Program Services | 1840713 | ProgramServices |
| Management And General | 1138530 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51354918 | Total |
| Program Services | 49658568 | ProgramServices |
| Management And General | 1685846 | ManagementAndGeneral |
| Fundraising | 10504 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4249812 | Total |
| Program Services | 2716391 | ProgramServices |
| Management And General | 1532921 | ManagementAndGeneral |
| Fundraising | 500 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6700682 | Total |
| Program Services | 6502551 | ProgramServices |
| Management And General | 198131 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4430976 | Total |
| Program Services | 3939822 | ProgramServices |
| Management And General | 490114 | ManagementAndGeneral |
| Fundraising | 1040 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1861751 | Total |
| Management And General | 1861751 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60191 | Total |
| Program Services | 13566 | ProgramServices |
| Management And General | 46625 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 537948 | Total |
| Management And General | 537948 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10141141 | Total |
| Program Services | 8763837 | ProgramServices |
| Management And General | 1377304 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3109500 | Total |
| Program Services | 3109500 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5899693 | Total |
| Program Services | 5802398 | ProgramServices |
| Management And General | 97295 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3698 | Total |
| Program Services | 3698 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4897056 | Total |
| Program Services | 4897056 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1494876 | Total |
| Program Services | 1096680 | ProgramServices |
| Management And General | 398196 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 394158 | Total |
| Program Services | 362739 | ProgramServices |
| Management And General | 31419 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 773095 | Total |
| Management And General | 773095 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5533972 | Total |
| Program Services | 5512073 | ProgramServices |
| Management And General | 21899 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1141582 | Total |
| Program Services | 1014764 | ProgramServices |
| Management And General | 126818 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| FURNITURE AND EQUIPMENT | 2214521 | 2214097 | 424 |
| FOREIGN W/H TAX UNRECOV | 1631370 | 1631370 | |
| MAINTENANCE | 650915 | 650915 | |
| TOOLS & INSTRUMENTS | 142331 | 142331 | |
| PRINTING & PHOTO | 141064 | 140156 | 908 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 604886 | Total |
| Program Services | 615499 | ProgramServices |
| Management And General | -10613 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111127657 | Total |
| Program Services | 100807002 | ProgramServices |
| Management And General | 10308611 | ManagementAndGeneral |
| Fundraising | 12044 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5838460 | BOY |
| EOY | 4621371 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8032063 | BOY |
| EOY | 29735444 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1554949 | BOY |
| EOY | 538929 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39597648 | BOY |
| EOY | 56749231 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3643581 | BOY |
| EOY | 2877469 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1212518 | BOY |
| EOY | 2279846 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 128403135 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 64523397 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68687550 | BOY |
| EOY | 63879738 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72677020 | BOY |
| EOY | 78694388 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39060054 | BOY |
| EOY | 47657300 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240303843 | BOY |
| EOY | 287033716 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4110142 | BOY |
| EOY | 3769797 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5283374 | BOY |
| EOY | 5797579 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29885000 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24580914 | BOY |
| EOY | 37257177 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63859430 | BOY |
| EOY | 46824553 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 163017211 | BOY |
| EOY | 227079234 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1448382 | BOY |
| EOY | 1262843 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11978820 | BOY |
| EOY | 11867086 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176444413 | BOY |
| EOY | 240209163 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240303843 | BOY |
| EOY | 287033716 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 49549203 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 14215547 | 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
Current Year CurrentYear
| 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 Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 53275261 | BeginningOfYearBalance |
| Contributions | 268637 | Contributions |
| Investment Earnings Or Losses | 7754949 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 218630 | GrantsOrScholarships |
| End Of Year Balance | 61080217 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 70869286 | BeginningOfYearBalance |
| Contributions | 145033 | Contributions |
| Investment Earnings Or Losses | -17502143 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 236915 | GrantsOrScholarships |
| End Of Year Balance | 53275261 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.80990 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.17560 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.01450 | 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 | 57202470 | OtherCostOrOtherBasis |
| Depreciation | 21787575 | Depreciation |
| Book Value | 35414895 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20719196 | OtherCostOrOtherBasis |
| Depreciation | 14474855 | Depreciation |
| Book Value | 6244341 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 37254432 | OtherCostOrOtherBasis |
| Depreciation | 28260967 | Depreciation |
| Book Value | 8993465 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 63879738 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| GEM COLLECTIONS | 23483348 |
| INVESTMENT IN SUBSIDIARIES | 23778922 |
| OTHER ASSETS | 395030 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 47657300 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (7 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED PAYROLL | $855,032 |
| OTHER CURRENT LIABILITIES | $2,877,709 |
| SALES TAX PAYABLE | $27,288 |
| OTHER LONG TERM LIABILITES | $873,468 |
| ACCRUED PAID TIME OFF | $5,930,151 |
| ACCRUED PENSION EXPENSE | $10,579,994 |
| INTERCOMPANY ACCOUNTS | $16,113,535 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 37257177 | 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 ON JANUARY 1, 2007. AS OF THE DATE OF ADOPTION THROUGH DECEMBER 31, 2010, 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 YEAR ENDED DECEMBER 31, 2009. |
| PART V, LINE 1F: 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 (9 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. | 750 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 1500 |
| EUROPE (INCLUDING ICELAND AND GREENLAND) | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 9795 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS. | 26600 |
| EUROPE (INCLUDING ICELAND AND GREENLAND) | 0 | 0 | WHOLLY OWNED SUBSIDIARIES | 279869 | |
| EAST ASIA AND THE PACIFIC | 0 | 0 | WHOLLY OWNED SUBSIDIARIES | 5257321 | |
| SOUTH ASIA | 0 | 0 | INDIRECT OWNERSHIP IN WHOLLY OWNED SUBSIDIARIES | 21666423 | |
| SUB-SAHARAN AFRICA | 0 | 0 | WHOLLY OWNED SUBSIDIARIES | -1530720 | |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | WHOLLY OWNED SUBSIDIARIES | -1190197 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 25711538 | SubtotalAmountSpent |
| Cont Amount Spent | -1190197 | ContAmountSpent |
| Total Amount Spent | 24521341 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS (4 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|---|
| SCHOLARSHIP AWARDS | EUROPE (INCLUDING ICELAND AND GREENLAND) | 3 | 9795 | SCHOLARSHIP TO PARTICIPATE IN THE SCHOOL'S PROGRAMS. | FMV |
| SCHOLARSHIP AWARDS | EAST ASIA AND THE PACIFIC | 6 | 26600 | SCHOLARSHIP TO PARTICIPATE IN THE SCHOOL'S PROGRAMS. | FMV |
| SCHOLARSHIP AWARDS | NORTH AMERICA | 1 | 750 | SCHOLARSHIP TO PARTICIPATE IN THE SCHOOL'S PROGRAMS. | FMV |
| SCHOLARSHIP AWARDS | MIDDLE EAST AND NORTH AFRICA | 1 | 1500 | SCHOLARSHIP TO PARTICIPATE IN THE SCHOOL'S 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 STUDENTS 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 OR ELECTRONIC INVOICE OR EMAIL TO THE SCHOLARSHIP COORDINATOR AT GIA CARLSBAD. THE INVOICE MUST INCLUDE THE SCHOLARSHIP RECIPIENT'S NAME, STUDENT NUMBER, SCHOLARSHIP AWARD AMOUNT IN LOCAL CURRENCY, NAME OF THE SCHOLARSHIP, AND COURSE ENROLLMENT INFORMATION (START DATE, COURSE NAME AND NUMBER). GIA CARLSBAD TRANSFERS THE FUNDS TO THE SCHOOL WHEN THE SCHOLARSHIP RECIPIENTS BEGIN THEIR QUALIFIED COURSE OF STUDY AT GIA INDIA, GIA LONDON OR GIA THAILAND. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
| No Grant More Than5000 | X | NoGrantMoreThan5000 |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIP AWARDS | TypeOfGrant |
| Number Of Recipients | 7 | NumberOfRecipients |
| Amount Of Cash Grant | 0 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 95658 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | SCHOLARSHIPS 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 (17 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 M BAKER | |||||||||||||
| 342807 | 0 | 125000 | 0 | 41906 | 0 | 12250 | 0 | 33748 | 0 | 555711 | 0 | 0 | 0 |
| THOMAS MOSES | |||||||||||||
| 297743 | 0 | 100000 | 0 | 6469 | 0 | 12250 | 0 | 19483 | 0 | 435945 | 0 | 0 | 0 |
| DAVID TEARLE | |||||||||||||
| 271458 | 0 | 40000 | 0 | 1270 | 0 | 12251 | 0 | 17840 | 0 | 342819 | 0 | 0 | 0 |
| LINDA ELLIS | |||||||||||||
| 173176 | 0 | 21000 | 0 | 6194 | 0 | 9819 | 0 | 7077 | 0 | 217266 | 0 | 0 | 0 |
| LINDA L SCHOLL | |||||||||||||
| 199899 | 0 | 30007 | 0 | 1873 | 0 | 11549 | 0 | 5406 | 0 | 248734 | 0 | 0 | 0 |
| KATHRYN KIMMEL | |||||||||||||
| 185833 | 0 | 31916 | 0 | 5634 | 0 | 11019 | 0 | 7030 | 0 | 241432 | 0 | 0 | 0 |
| TAWFIC E FARAH | |||||||||||||
| 195747 | 0 | 42500 | 0 | 2851 | 0 | 12097 | 0 | 11428 | 0 | 264623 | 0 | 0 | 0 |
| PHILLIP M YANTZER | |||||||||||||
| 160722 | 0 | 23500 | 0 | 8651 | 0 | 9798 | 0 | 19860 | 0 | 222531 | 0 | 0 | 0 |
| BRUCE F LANZL | |||||||||||||
| 147743 | 0 | 26500 | 0 | 18639 | 0 | 10424 | 0 | 5388 | 0 | 208694 | 0 | 0 | 0 |
| CYNTHIA SANDERS | |||||||||||||
| 153344 | 0 | 23660 | 0 | 1393 | 0 | 8924 | 0 | 5585 | 0 | 192906 | 0 | 0 | 0 |
| BEVERLY HORI | |||||||||||||
| 145621 | 0 | 20000 | 0 | 51187 | 0 | 8298 | 0 | 2566 | 0 | 227672 | 0 | 0 | 0 |
| DONALD FOSTER | |||||||||||||
| 168960 | 0 | 16802 | 0 | 718 | 0 | 9390 | 0 | 16340 | 0 | 212210 | 0 | 0 | 0 |
| SABRA NORRIS | |||||||||||||
| 161410 | 0 | 15000 | 0 | 39713 | 0 | 8977 | 0 | 7758 | 0 | 232858 | 0 | 0 | 0 |
| TIMOTHY THOMAS | |||||||||||||
| 166129 | 0 | 10850 | 0 | 1342 | 0 | 5351 | 0 | 16614 | 0 | 200286 | 0 | 0 | 0 |
| JOHN KING | |||||||||||||
| 151144 | 0 | 18500 | 0 | 1342 | 0 | 8529 | 0 | 11587 | 0 | 191102 | 0 | 0 | 0 |
| DUNCAN L PAY | |||||||||||||
| 146372 | 0 | 11700 | 0 | 468 | 0 | 8006 | 0 | 16340 | 0 | 182886 | 0 | 0 | 0 |
| ROBERT BUSCHER | |||||||||||||
| 1508 | 0 | 0 | 0 | 299584 | 0 | 0 | 0 | 17560 | 0 | 318652 | 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 $215,000 WAS SEVERANCE PAY FOR ROBERT BUSCHER, FORMER VP AND CFO. 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 | |
| 212652 | 0 |
| SEE PART V | |
| 921985 | 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. EDUCATIONEMPLOYEES OF FIRMS INVOLVED WITH GEMS AND JEWELRY, AS WELL AS INDIVIDUALS WHO ASPIRE TO SUCH POSITIONS AND THOSE WHO ARE COLLECTORS OR HOBBYISTS, REGULARLY ENROLL IN GEMOLOGY CLASSES AT THE INSTITUTE. ALL STUDENTS PAY THE SAME TUITION FOR THE SAME CURRICULA, EXCEPT THAT THERE IS A MULTIPLE ENROLLMENT DISCOUNT OF TEN PERCENT TO ALL ORGANIZATIONS ENROLLING MANY STUDENTS. EMPLOYERS MAY OR MAY NOT PAY THE TUITION FOR EMPLOYEES OR REIMBURSE STUDENTS FOR SUCH COST. FOR USE IN ITS EDUCATIONAL PROGRAMS, THE INSTITUTE PAID A REPORTABLE AMOUNT (UNDER SCHEDULE L OF FORM 990) FOR THE PURCHASE OF VARIOUS SUPPLIES FROM A VENDOR AFFILIATED WITH ONE OF ITS GOVERNORS. THE INSTITUTE CHOSE THOSE MATERIALS BASED UPON THEIR QUALITY. THE PRICES PAID FOR SUPPLIES PURCHASED FROM SUCH VENDOR WERE MARKET PRICES COMPARABLE TO THE PRICES CHARGED BY SUCH VENDOR TO ITS OTHER CUSTOMERS AND WERE COMPARABLE TO OR MORE ATTRACTIVE THAN PRICES FOR SUPPLIES OF SIMILAR QUALITY AVAILABLE FROM OTHER VENDORS. GOVERNOR: MATTHEW STULLERAFFILIATED FIRM: STULLER, INC. AGGREGATE AMOUNT PAID BY GIA: $72,532LABORATORYIN 2010, APPROXIMATELY 10,507 CLIENTS SUBMITTED GEMSTONES TO THE GIA LABORATORY, WHILE TWO FIRMS ASSOCIATED WITH MEMBERS OF THE BOARD OF GOVERNORS AVAILED THEMSELVES OF THIS SERVICE AND PAID THE REPORTABLE AMOUNTS (UNDER SCHEDULE L OF FORM 990). IN THE AGGREGATE, THE FEES FROM TRANSACTIONS WITH SUCH FIRMS WERE APPROXIMATELY 0.81 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. THE FIRMS WERE ALL CLIENTS OF THE GIA LABORATORY BEFORE THE AFFILIATED INDIVIDUALS BECAME MEMBERS OF THE BOARD OF GOVERNORS.GOVERNOR: MATTHEW STULLERAFFILIATED FIRM: STULLER, INC. AGGREGATE AMOUNT PAID TO GIA: $99,268GOVERNOR: EPHRAIM ZION AFFILIATED FIRM: DEHRES LIMITEDAGGREGATE AMOUNT PAID TO GIA: $921,985GEMOLOGICAL INSTRUMENTSIN THE COURSE OF ITS RESEARCH ACTIVITIES, THE INSTITUTE HAS DEVELOPED VARIOUS TYPES OF UNIQUE EQUIPMENT NEEDED TO APPLY GLOBAL GEMOLOGICAL STANDARDS. THE INSTRUMENTS DIVISION SELLS SUCH EQUIPMENT TO ITS STUDENTS, ALUMNI, AND THE PUBLIC. THESE SALES ARE REPORTED ON FORM 990-T AS NON-EXEMPT TRANSACTIONS. IN 2010, GIA'S INSTRUMENTS DIVISION MADE SALES OF GEMOLOGICAL EQUIPMENT, BOOKS AND SUPPLIES TO FIRMS AFFILIATED WITH ONE GOVERNOR IN REPORTABLE AGGREGATE AMOUNTS (UNDER SCHEDULE L OF FORM 990). IN TOTAL, SUCH SALES CONSTITUTE THREE PERCENT OF INSTRUMENTS DIVISION SALES.GOVERNOR: MATTHEW STULLERAFFILIATED FIRM: STULLER, INC.AGGREGATE AMOUNT PAID TO GIA: $40,852ABOVE TRANSACTION REPRESENTED WHOLESALE SALES MADE TO A FIRM AFFILIATED WITH ONE GOVERNOR UNDER A DISTRIBUTORSHIP AGREEMENT THAT WAS REVIEWED IN DETAIL WITH AND APPROVED BY DISINTERESTED MEMBERS OF THE BOARD OF GOVERNORS (DURING WHICH DISCUSSION THE PERTINENT GOVERNOR WAS EXCUSED FROM THE MEETING) AFTER SPECIFIC FINDINGS THAT THE AGREEMENT WAS VERY BENEFICIAL TO GIA, THAT THE VALUE OF THE SERVICES AND BENEFITS RECEIVED BY GIA UNDER THE AGREEMENT EXCEEDED THE VALUE OF THE PROPERTY AND ECONOMIC BENEFIT PROVIDED TO THE DISTRIBUTOR, THAT THE AGREEMENT WAS A BETTER CONTRACT FOR GIA THAN HAD EXISTED WITH OTHER DISTRIBUTORS IN THE PAST, AND THAT IT WAS HIGHLY UNLIKELY THAT A MORE FAVORABLE ARRANGEMENT COULD BE FOUND. THE AGREEMENT ALSO ALLOWED GIA TO CONTINUE TO SELL INSTRUMENTS DIRECTLY TO RETAIL PURCHASERS IN THE SAME MARKETS. THE BOARD ALSO RELIED ON THE WRITTEN OPINION OF EXPERT COUNSEL THAT THE AGREEMENT AND THE BOARD'S PROCEDURES AND FINDINGS WOULD QUALIFY THE ARRANGEMENT FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS DESCRIBED IN THE SECTION 4958 REGULATIONS.GENERAL COMMENTSTHE AFFILIATION OF THE GOVERNORS IDENTIFIED ABOVE WITH THEIR FIRMS IS AS FOLLOWS: EPHRAIM ZION IS MANAGING DIRECTOR OF DEHRES LTD AND MR. STULLER IS THE CHAIRMAN AND CHIEF EXECUTIVE OFFICER OF STULLER INC. THE INSTITUTE BELIEVES THAT MR. ZION OWNS LESS THAN 35 PERCENT OF DEHRES LTD AND MR. STULLER OWNS AT LEAST 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 | 5 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 169188 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 3 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (12 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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 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. | |
| 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 12C | |
| 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 DISTRIBUTE 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 B, LINE 15 | |
| 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 VI, SECTION C, LINE 19 | |
| IN 2010 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 VII, SECTION A: | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | UNREALIZED GAINS 4,393,182. INTEREST-RATE RISK MITIGATION TRANSACTION -126,066. BOOK/TAX DIFFERENCE ON EQUITY EARNINGS OF SUBSIDIARIES 14,244,097. LOSS ON DISCONTINUED OPERATIONS -1,136,702. INVESTMENT INCOME FROM SUBSIDIARY -2,810,773. UNREALIZED FOREIGN EXCHANGE LOSS -348,191. TOTAL TO FORM 990, PART XI, LINE 5: 14,215,547. | FORM 990, PART XI, LINE 5: |
| 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. | FORM 990, PAGE 1, LINE 1, ORGANIZATION MISSION STATEMENT: | |
| 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, ITEM L, YEAR OF FORMATION: | |
| THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE OF THE ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR MANUFACTURED SYNTHETICALLY AND AS IMITATIONS OF GEMS; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS. | FORM 990, PART III, LINE 1, ORGANIZATION MISSION STATEMENT: | |
| 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 2010, TOTAL ENROLLMENTS WERE 13,370, COMPRISING 3,418 ON-CAMPUS, AND 9,952 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 2010, APPROXIMATELY 3,343 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 2010, APPROXIMATELY 700 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, 1,500 VIDEOS/DVDS, APPROXIMATELY 300 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 2010, THERE WERE 4,063 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, LINES 4A: | |
| 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 2010, THE LABORATORY FLAGGED 1,753 STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED 71 GEMSTONES IN 27 CASES THAT WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO REGULARLY ASSISTS OTHER GOVERNMENT AGENCIES. IN 2010, GIA ISSUED 1 DIAMOND GRADING REPORT AND 4 STONE IDENTIFICATION REPORTS FOR LAW ENFORCEMENT AGENCIES. 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 WHOLLY-OWNED SUBSIDIARIES IN BOTSWANA, HONG KONG, INDIA, 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 4B: | |
| 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. 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 2010: ISSUES DISTRIBUTED TO SUBSCRIBERS: 17,265 CURRENT ISSUES ORDERED: 2,490 BACK ISSUES ORDERED: 1,427 TOTAL ISSUES: 21,182 | FORM 990, PART III, LINE 4C: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GIA INSTRUMENTS UK LIMITED | BusinessNameLine1 |
Address Foreign AddressForeign
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 VINE STREET | AddressLine1 |
| City | LONDON, ECN 2AA UK | City |
| Country | UK | Country |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | GEMOLOGICAL INSTRUMENT SALES | PrimaryActivities |
| Legal Domicile Foreign Country | UK | LegalDomicileForeignCountry |
| Total Income | 444891 | TotalIncome |
| EOY Assets | 526041 | EOYAssets |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
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 | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Address Line1AddressForeign/AddressLine1 | CityAddressForeign/City | CountryAddressForeign/Country | Legal Domicile Foreign CountryLegalDomicileForeignCountry | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GIA HOLDINGS INC | ||||||||||||||
| 5345 ARMADA DRIVE | CARLSBAD | CA | 92008 | 330990032 | TITLE HOLDING COMPANY FOR TAX-EXEMPT PARENT | CA | 501(C)(2) | N/A | 1 | |||||
| GIA ENGLAND | ||||||||||||||
| EDUCATIONAL SERVICES | N/A | 1 | 35 VINE STREET | LONDON, EC3N 2AA | UK | UK | ||||||||
| GIA (INTERNATIONAL) COMPANY LTD | ||||||||||||||
| EDUCATIONAL SERVICES | N/A | 1 | BISCO TOWER - 12TH FLOOR 56/12-13 S | SI PHRAYA BANGKOK, 10 500 | TH | TH | ||||||||
| GIA INDIA | ||||||||||||||
| EDUCATIONAL SERVICES | 1 | 10TH FLOOR TRADE CENTRE BANDRA KU | BANDRA EAST, MUMBAI, 400 0051 | IN | IN | GIA HOLDINGS INC | ||||||||
Form990 Schedule R Part IV Form990ScheduleRPartIV (13 entries)
| Address Line1AddressForeign/AddressLine1 | CityAddressForeign/City | CountryAddressForeign/Country | Primary ActivityPrimaryActivity | Legal Domicile Foreign CountryLegalDomicileForeignCountry | Direct Controlling Entity NADirectControllingEntityNA | 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 | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GIA INSTRUMENT (TAIWAN) CO | ||||||||||||||||
| 3F 270 NANJING EAST ROAD SEC 3 | TAIPEI 105 | TW | EDUCATIONAL SERVICES | TW | N/A | C | 1324988 | 1439359 | 1.00000 | |||||||
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||||||||||||||||
| 10TH FLOOR U-CHU-LIANG BUILDING 9 | BANGKOK, 10500 | TH | LIMITED LABORATORY SERVICE | TH | N/A | C | 3138026 | 5013812 | 1.00000 | |||||||
| GIA HOLDINGS COMPANY LTD | ||||||||||||||||
| 10TH FLOOR U-CHU-LIANG BUILDING 9 | BANGKOK, 10500 | TH | HOLDING COMPANY | TH | N/A | C | 1.00000 | |||||||||
| GIA HONG KONG LIMITED | ||||||||||||||||
| ROOM 301 3/F AON CHINA BUILDING | 29 QUEENS ROAD CENTRAL | HK | EDUCATIONAL SERVICES | HK | N/A | C | 1797930 | 3857998 | 1.00000 | |||||||
| GIA HONG KONG LABORATORY SERVICES CENTER LIMITED | ||||||||||||||||
| ROOM 1203 12/F AON CHINA BUILDIN | 29 QUEENS ROAD CENTRAL | HK | LOGISTICAL SUPPORT | HK | N/A | C | 1607232 | 6351142 | 1.00000 | |||||||
| GIA BELGIUM NV | ||||||||||||||||
| LANGE HERENTALSESTRAAT 20-26 | 2018 ANTWERPEN | BE | RESEARCH SERVICES | BE | N/A | C | 823539 | 887040 | 0.78770 | |||||||
| GIA SWITZERLAND SA | ||||||||||||||||
| 2 RUE DE CHANTEPOULET | GENEVA, CH - 1201 | SZ | LIMITED LABORATORY SERVICE | SZ | N/A | C | 14 | 17419 | 1.00000 | |||||||
| GIA EDUCATION AND LABORATORY LIMITED | ||||||||||||||||
| SUITE 106 THE ATRIUM DIAMOND TECH | BLOCK 8, INDUSTRIAL GABORONE | BC | EDUCATIONAL AND LABORATORY SERVICES | BC | N/A | C | 3140753 | 2354999 | 1.00000 | |||||||
| GEMOLOGICAL INSTITUTE INTERNATIONAL INC | ||||||||||||||||
| EDUCATIONAL AND TRAINING SERVICES | N/A | C | 5333322 | 7662881 | 1.00000 | 5345 ARMADA DR | CARLSBAD | CA | 92008 | 263688898 | CA | |||||
| GIA INDIA LABORATORY PRIVATE LIMITED | ||||||||||||||||
| 10TH FLOOR TRADE CENTRE BANDRA KU | BANDRA EAST, MUMBAI, 400-0051 | IN | LABORATORY SERVICE | IN | C | 44657275 | 42548751 | 1.00000 | GIA HOLDINGS INC | |||||||
| GIA MIDDLE EAST (LLC) | ||||||||||||||||
| REGUS UP HOUSE OFFICE 521 PO BO | PORT SAEED ROAD, DUBAI | AE | EDUCATION AND LOGISTIC SUPPORT | AE | N/A | C | 114929 | 1748360 | 1.00000 | |||||||
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||||||||||||||||
| S A DIAMOND CENTRE SUITE 512 225 | JOHANNESBURG, 2001 | SF | EDUCATION AND LAB SERVICES | SF | N/A | C | 4078065 | 2363831 | 1.00000 | |||||||
| GIA HONG KONG LABORATORY LIMITED | ||||||||||||||||
| ROOM 1411 14/F NEW WORLD TOWER | 16-18 QUEEN'S ROAD CENTRAL | HK | LABORATORY SERVICE | HK | N/A | C | 1945624 | 3799699 | 1.00000 | |||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | 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 | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (19 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| GIA MIDDLE EAST (LLC) | ||
| D | 1114993 | FMV |
| GIA HONG KONG LABORATORY LIMITED | ||
| D | 783544 | FMV |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| F | 707100 | FMV |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| F | 287036 | FMV |
| GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD | ||
| P | 389535 | FMV |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| P | 2946506 | FMV |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| P | 1382796 | FMV |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| P | 948135 | FMV |
| GIA HONG KONG LIMITED | ||
| P | 64746 | FMV |
| GIA INDIA | ||
| P | 211048 | FMV |
| GIA (INTERNATIONAL) COMPANY LTD | ||
| P | 52577 | FMV |
| GIA MIDDLE EAST (LLC) | ||
| P | 71901 | FMV |
| GIA BELGIUM NV | ||
| Q | 779754 | FMV |
| GIA INDIA LABORATORY PRIVATE LIMITED | ||
| R | 25900294 | FMV |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| R | 231354 | FMV |
| GIA (INTERNATIONAL) COMPANY LTD | ||
| R | 999975 | FMV |
| GIA INSTRUMENT (TAIWAN) CO | ||
| R | 704594 | FMV |
| GIA EDUCATION AND LABORATORY (PTY) LTD | ||
| R | 1344985 | FMV |
| GIA EDUCATION AND LABORATORY LIMITED | ||
| R | 275000 | 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 14 & 15 ARE ASSOCIATED WITH THE PROVISION OF GRADING AND MANAGEMENT SERVICES BY GIA. THESE GRADING SERVICES ARE PERFORMED IN GIA'S ORDINARY COURSE OF BUSINESS AS DESCRIBED IN SCHEDULE O, PART III, LINE 4B. THE TRANSACTIONS REPORTED ON LINES 16 & 17 ARE DIVIDEND DISTRIBUTIONS FROM RELATED ORGANIZATIONS. | Explanation |