GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202323199349309042
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

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

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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T11:22:40-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	861065772	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DELOITTE TAX LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 MONUMENT CIRCLE STE 4200	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	462045108	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	953797687	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GEMOLOGICAL INSTITUTE OF AMERICA INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GEMO	BusinessNameControlTxt
Phone	7606034000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1Txt
City	CARLSBAD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	920084602	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID J TEARLE	PersonNm
Person Title	SENIOR VP & CFO	PersonTitleTxt
Phone	7606034000	PhoneNum
Signature	2023-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DAVID	PersonFirstNm
Person Last	TEARLE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY D FRANK	PreparerPersonNm
PTIN	P00287234	PTIN
Phone	3174648600	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SUSAN JACQUES	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1Txt
City	CARLSBAD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	920084602	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$347,890,463	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.GIA.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1931	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	1417	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$1,344,337	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$658,727	PYContributionsGrantsAmt
CY Contributions Grants	$554,874	CYContributionsGrantsAmt
PY Program Service Revenue	$203,953,543	PYProgramServiceRevenueAmt
CY Program Service Revenue	$167,292,747	CYProgramServiceRevenueAmt
PY Investment Income	$57,448,963	PYInvestmentIncomeAmt
CY Investment Income	$31,731,643	CYInvestmentIncomeAmt
PY Other Revenue	$96,310,876	PYOtherRevenueAmt
CY Other Revenue	$91,475,818	CYOtherRevenueAmt
PY Total Revenue	$358,372,109	PYTotalRevenueAmt
CY Total Revenue	$291,055,082	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,576,956	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$6,920,495	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$145,194,816	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$156,980,426	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$52,845	CYTotalFundraisingExpenseAmt
PY Other Expenses	$106,513,967	PYOtherExpensesAmt
CY Other Expenses	$137,568,810	CYOtherExpensesAmt
PY Total Expenses	$253,285,739	PYTotalExpensesAmt
CY Total Expenses	$301,469,731	CYTotalExpensesAmt
PY Revenues Less Expenses	$105,086,370	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$10,414,649	CYRevenuesLessExpensesAmt
Total Assets BOY	$751,479,213	TotalAssetsBOYAmt
Total Assets EOY	$676,668,895	TotalAssetsEOYAmt
Total Liabilities BOY	$51,868,011	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$57,328,289	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$699,611,202	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$619,340,606	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$32,764,683	ExpenseAmt
Grant	$6,920,495	GrantAmt
Revenue	$14,243,807	RevenueAmt
Desc	EDUCATION: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$214,815,218	ExpenseAmt
Revenue	$152,655,544	RevenueAmt
Desc	LABORATORY: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$17,691,477	ExpenseAmt
Revenue	$98,161	RevenueAmt
Desc	RESEARCH & PUBLICATIONS: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$265,271,378	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	Yes (1)	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	145	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1417	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	BE	ForeignCountryCd
Foreign Country	BC	ForeignCountryCd
Foreign Country	CH	ForeignCountryCd
Foreign Country	HK	ForeignCountryCd
Foreign Country	IN	ForeignCountryCd
Foreign Country	IS	ForeignCountryCd
Foreign Country	JA	ForeignCountryCd
Foreign Country	SN	ForeignCountryCd
Foreign Country	SF	ForeignCountryCd
Foreign Country	TW	ForeignCountryCd
Foreign Country	TH	ForeignCountryCd
Foreign Country	AE	ForeignCountryCd
Foreign Country	UK	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVID J TEARLE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7606034000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5345 ARMADA DRIVE	AddressLine1Txt
City	CARLSBAD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	920084602	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
SUSAN JACQUES
PRESIDENT/CEO	39.00	1.00	Yes (X)	Yes (X)	$936,257	$0	$58,321
THOMAS MOSES
EXECUTIVE VP	39.00	1.00	Yes (X)	Yes (X)	$912,048	$0	$53,028
DIONE D KENYON
GOVERNOR (THRU 11/2022)	7.00	0.00	Yes (X)		$43,202	$0	$0
THOMAS INSLEY
GOVERNOR (THRU 11/2022)	6.00	0.00	Yes (X)		$39,702	$0	$0
BARBARA SAWREY
GOVERNOR (THRU 11/2022)	5.00	0.00	Yes (X)		$35,202	$0	$0
BARBARA DUTROW
GOVERNOR	5.00	0.00	Yes (X)		$35,000	$0	$0
LISA LOCKLEAR
GOVERNOR	5.00	0.00	Yes (X)		$35,000	$0	$0
STEPHEN KAHLER
GOVERNOR	5.00	0.00	Yes (X)		$35,000	$0	$0
JOHN VALLEY
GOVERNOR	5.00	0.00	Yes (X)		$31,500	$0	$0
PATRICIA ANN KIKUKO HARVEY
GOVERNOR	5.00	0.00	Yes (X)		$31,500	$0	$0
ELLIOT TANNENBAUM
GOVERNOR (THRU 11/2022)	4.00	0.00	Yes (X)		$28,202	$0	$0
DAVE BINDRA
GOVERNOR	4.00	0.00	Yes (X)		$28,000	$0	$0
LAWRENCE MA
GOVERNOR	4.00	0.00	Yes (X)		$28,000	$0	$0
MARCUS TER HAAR
GOVERNOR	4.00	0.00	Yes (X)		$28,000	$0	$0
R ANDREW JOHNSON
GOVERNOR	4.00	0.00	Yes (X)		$28,000	$0	$0
SAMANTHA RAVICH
GOVERNOR	4.00	0.00	Yes (X)		$28,000	$0	$0
TAMMY STORINO
GOVERNOR	4.00	0.00	Yes (X)		$28,000	$0	$0
XUEYING DAI
GOVERNOR (BEG. 11/2022)	4.00	0.00	Yes (X)		$14,000	$0	$0
JEFFREY POST
GOVERNOR	4.00	0.00	Yes (X)		$0	$0	$0
RUSSELL MEHTA
GOVERNOR (BEG. 11/2022)	4.00	0.00	Yes (X)		$0	$0	$0
DAVID TEARLE
SVP & CFO	39.00	1.00		Yes (X)	$668,255	$0	$51,133
JENNIFER WILSON
SVP, GENERAL COUNSEL	39.00	1.00		Yes (X)	$575,099	$0	$51,105
PRITESH PATEL
SVP & COO	40.00	0.00			$646,409	$0	$52,645	Yes (X)
ANNA MARTIN
SVP, INSTITUTE RELATIONS	40.00	0.00			$594,324	$0	$50,338	Yes (X)
MARK BUNTZ
SVP, CMO (THRU 10/2022)	40.00	0.00			$467,163	$0	$45,961	Yes (X)
DUNCAN PAY
SVP, CHIEF ACADEMIC OFFICER	40.00	0.00			$440,404	$0	$49,403	Yes (X)
ELIZABETH KEATING
VP, CHIEF ETHICS/COMPL OFFICER	40.00	0.00			$423,961	$0	$50,032	Yes (X)
LISA GARRIS
VP, HUMAN RESOURCES	40.00	0.00			$342,576	$0	$42,314	Yes (X)
JOHN HALL
VP & CIO	40.00	0.00			$438,526	$0	$60,602		Yes (X)
PHILLIP YANTZER
VP, LABORATORY OPERATIONS	40.00	0.00			$424,214	$0	$46,179		Yes (X)
LUCY XIA
VP, TRANSFORMATION OPERATIONS	40.00	0.00			$405,319	$0	$54,142		Yes (X)
DAVID LIN
VP, CHIEF INFO SEC OFFICER	40.00	0.00			$395,908	$0	$51,077		Yes (X)
LISA BIGGS
VP, CHIEF ACCOUNTING OFFICER	40.00	0.00			$410,001	$0	$25,629		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$8,576,772	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$741,909	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	338	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt	CityContractorAddress/ForeignAddress/CityNm	CountryContractorAddress/ForeignAddress/CountryCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd
GIA HONG KONG LABORATORY LIMITED
GOLDIN FINANCIAL GLOBAL CENTRE 20/	KOWLOON BAY	HK	GRADING SERVICES	$17,504,053
US INTERNATIONAL MEDIA LLC
			ADVERTISING SERVICES	$7,523,778	3415 S SEPULVEDA BLVD 8TH FLOOR	LOS ANGELES	CA	90034
TATA CONSULTANCY SERVICES LIMITED
NIRMAL BUILDING NARIMAN POINT	MUMBAI	IN	IT SERVICES	$5,995,024
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B ANTWERP	BE	GRADING SERVICES	$5,591,317
DLA PIPER LLP US
			LEGAL SERVICES	$2,750,715	6225 SMITH AVENUE	BALTIMORE	MD	21209

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	126	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
All Other Contributions	$554,874	AllOtherContributionsAmt
Noncash Contributions	$554,574	NoncashContributionsAmt
Total Contributions	$554,874	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GEMOLOGICAL LABORATORY	541990	$153,444,229	$153,444,229
TUITION & FEES	611519	$13,750,357	$13,750,357
GEMOLOGY PUBLICATIONS	513120	$98,161	$98,161

Field	Value	IRS element (for citing)
Total Program Service Revenue	$167,292,747	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,957,007	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,933,027	RelatedOrExemptFuncIncomeAmt
Exclusion	$8,023,980	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$90,426,716	TotalRevenueColumnAmt
Related Or Exempt Func Income	$90,024,716	RelatedOrExemptFuncIncomeAmt
Exclusion	$402,000	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$59,134,174	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$54,321,790	SecuritiesAmt
Other	$37,748	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$4,812,384	SecuritiesAmt
Other	-$37,748	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,774,636	TotalRevenueColumnAmt
Exclusion	$4,774,636	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$4,109,192	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$2,475,843	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,633,349	TotalRevenueColumnAmt
Related Or Exempt Func Income	$372,263	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,261,086	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MANAGEMENT FEE	561110	$83,251	$83,251
FOREIGN EXCHANGE LOSS	900099	-$788,685	$0	-$788,685

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$121,187	TotalRevenueColumnAmt
Related Or Exempt Func Income	$121,187	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	-$584,247	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$291,055,082	TotalRevenueColumnAmt
Related Or Exempt Func Income	$275,955,255	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,344,337	UnrelatedBusinessRevenueAmt
Exclusion	$13,200,616	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$5,697,522	TotalAmt
Program Services	$5,697,522	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$924,049	TotalAmt
Program Services	$924,049	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$298,924	TotalAmt
Program Services	$298,924	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$6,502,804	TotalAmt
Program Services	$3,826,884	ProgramServicesAmt
Management And General	$2,675,920	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$114,193,881	TotalAmt
Program Services	$100,077,378	ProgramServicesAmt
Management And General	$14,067,833	ManagementAndGeneralAmt
Fundraising	$48,670	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,607,523	TotalAmt
Program Services	$7,542,853	ProgramServicesAmt
Management And General	$1,063,347	ManagementAndGeneralAmt
Fundraising	$1,323	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$18,644,520	TotalAmt
Program Services	$17,269,572	ProgramServicesAmt
Management And General	$1,374,948	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$9,031,698	TotalAmt
Program Services	$8,018,541	ProgramServicesAmt
Management And General	$1,010,305	ManagementAndGeneralAmt
Fundraising	$2,852	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,068,210	TotalAmt
Program Services	$2,247,345	ProgramServicesAmt
Management And General	$1,820,865	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,411,735	TotalAmt
Program Services	$235,964	ProgramServicesAmt
Management And General	$1,175,771	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,355,254	TotalAmt
Management And General	$1,355,254	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$33,667,645	TotalAmt
Program Services	$32,545,689	ProgramServicesAmt
Management And General	$1,121,956	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$14,693,909	TotalAmt
Program Services	$14,071,405	ProgramServicesAmt
Management And General	$622,504	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,626,816	TotalAmt
Program Services	$17,463,184	ProgramServicesAmt
Management And General	$1,163,632	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$27,459,463	TotalAmt
Program Services	$23,163,209	ProgramServicesAmt
Management And General	$4,296,254	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$50,000	TotalAmt
Program Services	$50,000	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,600,084	TotalAmt
Program Services	$4,428,639	ProgramServicesAmt
Management And General	$1,171,445	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,721,059	TotalAmt
Program Services	$2,287,029	ProgramServicesAmt
Management And General	$434,030	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,759,820	TotalAmt
Program Services	$1,304,448	ProgramServicesAmt
Management And General	$455,372	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$8,683,913	TotalAmt
Program Services	$7,547,908	ProgramServicesAmt
Management And General	$1,136,005	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,660,168	TotalAmt
Program Services	$1,659,549	ProgramServicesAmt
Management And General	$619	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOREIGN WITHHOLDING TAX	$10,002,962	$9,958,197	$44,765
MAINTENANCE	$4,912,934	$3,857,552	$1,055,382

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$894,838	TotalAmt
Program Services	$795,537	ProgramServicesAmt
Management And General	$99,301	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$301,469,731	TotalAmt
Program Services	$265,271,378	ProgramServicesAmt
Management And General	$36,145,508	ManagementAndGeneralAmt
Fundraising	$52,845	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$64,732,309	BOYAmt
EOY	$31,892,120	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$26,555,338	BOYAmt
EOY	$52,122,842	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$28,018,586	BOYAmt
EOY	$18,476,071	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$6,610,935	BOYAmt
EOY	$7,521,450	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,446,672	BOYAmt
EOY	$4,521,329	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$7,053,768	BOYAmt
EOY	$8,246,094	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$262,098,335	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$135,512,937	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$126,263,077	BOYAmt
EOY	$126,585,398	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$426,584,137	BOYAmt
EOY	$362,270,343	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$63,214,391	BOYAmt
EOY	$65,033,248	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$751,479,213	BOYAmt
EOY	$676,668,895	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$8,126,494	BOYAmt
EOY	$12,357,562	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,346,064	BOYAmt
EOY	$4,100,269	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$40,395,453	BOYAmt
EOY	$40,870,458	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$51,868,011	BOYAmt
EOY	$57,328,289	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$680,517,508	BOYAmt
EOY	$599,116,102	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,093,694	BOYAmt
EOY	$20,224,504	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$699,611,202	BOYAmt
EOY	$619,340,606	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$751,479,213	BOYAmt
EOY	$676,668,895	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$10,414,649	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$69,118,645	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$737,302	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$319,043	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$272,147	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$347,414	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$658,727	CurrentTaxYearMinus1YearAmt
Current Tax Year	$554,874	CurrentTaxYearAmt
Total	$2,152,205	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$229,987,629	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$247,027,166	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$186,612,500	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$336,198,836	CurrentTaxYearMinus1YearAmt
Current Tax Year	$278,058,171	CurrentTaxYearAmt
Total	$1,277,884,302	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$230,306,672	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$247,299,313	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$186,959,914	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$336,857,563	CurrentTaxYearMinus1YearAmt
Current Tax Year	$278,613,045	CurrentTaxYearAmt
Total	$1,280,036,507	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,145,731	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,597,334	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$887,526	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,099,332	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,027,934	CurrentTaxYearAmt
Total	$7,757,857	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$87,527,902	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$108,145,449	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$75,574,336	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$157,406,084	CurrentTaxYearMinus1YearAmt
Current Tax Year	$113,794,269	CurrentTaxYearAmt
Total	$542,448,040	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$88,673,633	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$109,742,783	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$76,461,862	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$158,505,416	CurrentTaxYearMinus1YearAmt
Current Tax Year	$116,822,203	CurrentTaxYearAmt
Total	$550,205,897	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$729,830,610	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,536,191	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,637,647	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,537,374	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,018,924	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,425,980	CurrentTaxYearAmt
Total	$41,156,116	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,536,191	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,637,647	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,537,374	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,018,924	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,425,980	CurrentTaxYearAmt
Total	$41,156,116	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$825,988	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$478,268	CurrentTaxYearMinus1YearAmt
Current Tax Year	$59,076	CurrentTaxYearAmt
Total	$1,363,332	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,514,474	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$135,744	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,595	CurrentTaxYearMinus2YearsAmt
Total	$2,665,813	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$241,357,337	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$256,898,692	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$194,512,883	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$345,354,755	CurrentTaxYearMinus1YearAmt
Current Tax Year	$287,098,101	CurrentTaxYearAmt
Total	$1,325,221,768	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.55070	PublicSupportCY509Pct
Public Support PY509	0.53870	PublicSupportPY509Pct
Investment Income CY	0.03110	InvestmentIncomeCYPct
Investment Income PY	0.02830	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, SCHEDULE A, PART I:	GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA OR "THE INSTITUTE") BELIEVES IT ALSO QUALIFIES AS AN EDUCATIONAL ORGANIZATION UNDER SECTION 170(B)(1)(A)(II) OF THE INTERNAL REVENUE CODE (PART I, LINE 2).
FORM 990, SCHEDULE A, PART III, LINES 2 AND 10A:	SEE TREATMENT OF CERTAIN PAYMENTS DESCRIBED IN FORM 990, PART VIII, LINES 3 AND 5.
FORM 990, SCHEDULE A, PART III, LINE 7B:	CERTAIN GROSS RECEIPTS FOR DIAMOND GRADING SERVICES PERFORMED FOR GIA AFFILIATE DIAMOND GRADING LABORATORIES OUTSIDE THE US ARE TREATED, SOLELY FOR PURPOSES OF SCHEDULE A, PART III, AS HAVING BEEN PAID TO GIA BY THE CUSTOMERS OF THOSE OVERSEAS LABORATORIES. THIS TREATMENT IS CONSISTENT WITH THE TREATMENT MADE TO PAYMENTS FROM CERTAIN "AGGREGATORS" UNDER REV. RULS. 75-387 AND 83-153.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Revenues Included	$554,574	RevenuesIncludedAmt
Assets Included	$35,277,824	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

Field	Value	IRS element (for citing)
Collection Used Other Purposes	Yes (X)	CollectionUsedOtherPurposesInd
Other Purposes	GEMOLOGICAL EDUCATION	OtherPurposesDesc

Field	Value	IRS element (for citing)
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$218,557,014	BeginningYearBalanceAmt
Contributions	$20,091,854	ContributionsAmt
Investment Earnings Or Losses	-$31,113,896	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$6,920,495	GrantsOrScholarshipsAmt
Other Expenditures	$4,088,141	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$196,526,336	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$171,190,966	BeginningYearBalanceAmt
Contributions	$29,816,059	ContributionsAmt
Investment Earnings Or Losses	$21,602,289	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,277,716	GrantsOrScholarshipsAmt
Other Expenditures	$2,774,584	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$218,557,014	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$161,135,260	BeginningYearBalanceAmt
Contributions	$0	ContributionsAmt
Investment Earnings Or Losses	$19,116,662	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$7,254,133	GrantsOrScholarshipsAmt
Other Expenditures	$1,806,823	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$171,190,966	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$121,130,211	BeginningYearBalanceAmt
Contributions	$17,000,000	ContributionsAmt
Investment Earnings Or Losses	$25,711,598	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,980,424	GrantsOrScholarshipsAmt
Other Expenditures	$726,125	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$161,135,260	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$128,635,266	BeginningYearBalanceAmt
Contributions	$5,000,000	ContributionsAmt
Investment Earnings Or Losses	-$9,390,989	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,594,341	GrantsOrScholarshipsAmt
Other Expenditures	$1,519,725	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$121,130,211	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.90830	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.06600	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.02570	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,777,037	OtherCostOrOtherBasisAmt
Book Value	$11,777,037	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$148,495,608	OtherCostOrOtherBasisAmt
Depreciation	$51,660,397	DepreciationAmt
Book Value	$96,835,211	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,718,317	OtherCostOrOtherBasisAmt
Depreciation	$5,681,823	DepreciationAmt
Book Value	$36,494	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,491,718	OtherCostOrOtherBasisAmt
Depreciation	$22,914,598	DepreciationAmt
Book Value	$10,577,120	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$62,615,655	OtherCostOrOtherBasisAmt
Depreciation	$55,256,119	DepreciationAmt
Book Value	$7,359,536	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$126,585,398	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
GEM COLLECTIONS	$35,277,824
INVESTMENTS IN SUBSIDIARIES	$27,212,104
OTHER ASSETS	$229,065
RIGHT OF USE ASSETS	$2,314,255

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$65,033,248	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL	$21,840,419
OTHER CURRENT LIABILITIES	$122,681
SALES & USE TAX PAYABLE	$18,460
OTHER LONG TERM LIABILITIES	$1,280,738
ACCRUED PAID TIME OFF	$13,390,478
INTERCOMPANY ACCOUNTS	$1,941,719
LEASE LIABILITY	$2,275,963

Field	Value	IRS element (for citing)
Total Liability	$40,870,458	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 4:	GIA'S LIBRARY, GEMSTONE, AND JEWELRY COLLECTION IS DISPLAYED IN ITS MUSEUM AND THROUGHOUT GIA; USED FOR PUBLIC EXHIBITION, RESEARCH AND EDUCATION PURPOSES; AND PRESERVED FOR FUTURE GENERATIONS.
PART V, LINE 4:	GIA USES ENDOWMENT FUNDS FOR ACTIVITIES PURSUANT TO THE INSTITUTE'S MISSION, WHICH IS SUMMARIZED IN THE RESPONSE TO FORM 990, PART III, LINE 1.
PART X, LINE 2:	AS OF DECEMBER 31, 2022, 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, 2022 OR 2021.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

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

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST AND NORTH AFRICA	1	100	PROGRAM SERVICES	LAB & RESEARCH SERVICES	$10,307,779
EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	SCHOLARSHIP GRANTS	$198,924
EUROPE (INCLUDING ICELAND & GREENLAND)			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$366,198
EAST ASIA AND THE PACIFIC			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$3,034,713
SOUTH ASIA			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$23,556,603
MIDDLE EAST AND NORTH AFRICA			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$272,300
EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	GRANTMAKING		$100,000

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	100	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	100	TotalEmployeeCnt
Subtotal Spent	$37,836,517	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$37,836,517	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Region	EUROPE (INCLUDING ICELAND & GREENLAND)	RegionTxt
Purpose Of Grant	HUMANITARIAN AID	PurposeOfGrantTxt
Cash Grant	$100,000	CashGrantAmt
Manner Of Cash Disbursement	ELECTRONIC FUND/WIRE TRANSFER	MannerOfCashDisbursementTxt
Non Cash Assistance	$0	NonCashAssistanceAmt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	SCHOLARSHIP AWARDS	TypeOfAssistanceTxt
Region	EAST ASIA AND THE PACIFIC	RegionTxt
Recipient	36	RecipientCnt
Cash Grant	$0	CashGrantAmt
Non Cash Assistance	$198,924	NonCashAssistanceAmt
Description Of Non Cash Asst	TUITION REDUCTION	DescriptionOfNonCashAsstTxt
Valuation Method Used	FMV	ValuationMethodUsedDesc

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	Yes (1)	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 2:	AFTER GIA RECEIVES THE SIGNED ACCEPTANCE FORM AND THE STUDENT ENROLLS, AN AWARD LINE IS SET UP IN THE STUDENT INFORMATION SYSTEM TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE SYSTEM AS A CREDIT TO THE STUDENT'S TUITION ACCOUNT. THE FUNDS ARE NOT DISBURSED DIRECTLY TO THE STUDENT UNLESS THE PROVISIONS OF THE SCHOLARSHIP INCLUDE LIVING EXPENSES; ANY SUCH AWARD IS DISBURSED IN THE SAME MANNER AS OTHER FINANCIAL AID DESIGNATED FOR LIVING EXPENSES. THE INTERNATIONAL SCHOOL MUST INITIATE THE PROCESS OF TRANSFERRING FUNDS FROM GIA BY SUBMITTING A WRITTEN INVOICE TO THE SCHOLARSHIP COORDINATOR AT GIA; EMAIL IS ACCEPTABLE. THE INVOICE MUST INCLUDE THE SCHOLARSHIP RECIPIENT'S NAME, STUDENT NUMBER, SCHOLARSHIP AWARD AMOUNT IN LOCAL CURRENCY, NAME OF THE SCHOLARSHIP, AND COURSE ENROLLMENT INFORMATION (START DATE, COURSE NAME AND NUMBER). GIA TRANSFERS THE FUNDS TO THE SCHOOL WHEN THE SCHOLARSHIP RECIPIENTS BEGIN THEIR QUALIFIED COURSE OF STUDY AT GIA (INTERNATIONAL) COMPANY, LTD (AKA GIA THAILAND SCHOOL), GIA HONG KONG LIMITED, OR GIA INSTRUMENT (TAIWAN) CO. (AKA GIA TAIWAN SCHOOL).
PART III ACCOUNTING METHOD:
FORM 990, SCHEDULE F, PART V:	THE AMOUNTS REPORTED IN SCHEDULE F WERE DETERMINED USING THE ACCRUAL METHOD OF ACCOUNTING.

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (16 entries)

IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc	Purpose Of GrantPurposeOfGrantTxt	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN
VARIOUS LAW ENFORCEMENT AGENCIES
GOVERNMENT ENTITY	$0	$85,681	FMV	SEE SUPPLEMENTAL INFORMATION PART IV	SUPPORT LAW ENFORCEMENT FUNCTION OF REDUCING THEFT, FRAUD & MISREPRESENTATION
AMERICAN GEM SOCIETY
501(C)(6)	$5,000,000	$0			GEMOLOGY EDUCATION ENDOWMENT	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272
AMERICAN GEM SOCIETY
501(C)(6)	$75,000	$0			AGS CONCLAVE	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272
AMERICAN GEM SOCIETY
501(C)(6)	$10,000	$24,841	COST	EDUCATIONAL MATERIALS	SUPPORT GEM LAB CLASS DELIVERY	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272
AMERICAN GEM SOCIETY
501(C)(6)	$0	$9,100	COST	PROGRAM ATTENDANCE	SUPPORT EDUCATION OF NON-PROFIT STAFF FOR ORGANIZATIONS WITH COMPLEMENTARY MISSIONS	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272
PACT INC
501(C)(3)	$215,525	$0			SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES	1828 L STREET NW NO 300	WASHINGTON	DC	20036	132702768
UNITED STATES ASSOCIATION FOR UNHCR
501(C)(3)	$100,000	$0			SUPPORT OF HUMANITARIAN AID TO REFUGEES	1310 L STREET NW NO 450	WASHINGTON	DC	20005	521662800
RESOLVE INC
501(C)(3)	$37,500	$0			SUPPORT OF PEACE DIAMONDS PROGRAM FOR MINE RECLAMATION	1255 23RD STREET NW SUITE 275	WASHINGTON	DC	20037	521841035
MERCURY FREE MINING INC
501(C)(3)	$15,530	$0			SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES	4070 SW FAIRHAVEN DR	CORVALLIS	OR	97333	834627223
DIAMOND EMPOWERMENT FUND INC
501(C)(3)	$15,000	$0			SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES	85 BROAD STREET 16TH FLOOR	NEW YORK	NY	10004	205967103
INDIAN DIAMOND & COLORSTONE ASSOCIATION INC
501(C)(6)	$15,000	$0			PROMOTE ETHICAL BUSINESS PRACTICES	580 FIFTH AVENUE SUITE 625	NEW YORK	NY	10036	133211019
JEWELERS VIGILANCE COMMITTEE
501(C)(6)	$10,000	$0			SUPPORT EDUCATION SERVICES	801 SECOND AVENUE 303	NEW YORK	NY	10017	131661424
WOMEN'S JEWELRY ASSOCIATION INC
501(C)(6)	$10,000	$0			SUPPORT WOMEN-FOCUSED EDUCATION IN GEMOLOGY	125 PARK AVENUE	NEW YORK	NY	10017	133205392
MINERALOGICAL SOCIETY OF AMERICA
501(C)(3)	$7,000	$0			ADVANCEMENT OF MINERALOGY, CRYSTALLOGRAPHY, AND GEOCHEMISTRY	3635 CONCORDE PKWY SUITE 500	CHANTILLY	VA	20151	526044250
BLACK IN JEWELRY COALITION ASSOCIATION INC
501(C)(6)	$0	$21,650	COST	PROGRAM ATTENDANCE	SUPPORT EDUCATION OF NON-PROFIT STAFF FOR ORGANIZATIONS WITH COMPLEMENTARY MISSIONS	391 PENNSYLVANIA AVE	FREEPORT	NY	11520	852972205
JEWELERS FOR CHILDREN
501(C)(3)	$35,000	$5,695	FMV	CLASSROOM EQUIPMENT	ADVANCE GEMOLOGICAL EDUCATION	120 BROADWAY SUITE 2820	NEW YORK	NY	10271	133716474

Field	Value	IRS element (for citing)
Total501c3 Org	8	Total501c3OrgCnt
Total Other Org	5	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIP AWARDS	GrantTypeTxt
Recipient	428	RecipientCnt
Non Cash Assistance	$924,049	NonCashAssistanceAmt
Valuation Method Used	FMV	ValuationMethodUsedDesc
Non Cash Assistance	TUITION REDUCTION	NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

SCHOLARSHIPS - AFTER GIA RECEIVES THE SIGNED ACCEPTANCE FORM AND THE STUDENT ENROLLS, AN AWARD LINE IS SET UP IN THE STUDENT INFORMATION SYSTEM TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE SYSTEM AS A CREDIT TO THE STUDENT'S TUITION ACCOUNT. THE FUNDS ARE NOT DISBURSED DIRECTLY TO THE STUDENT UNLESS THE PROVISIONS OF THE SCHOLARSHIP INCLUDE LIVING EXPENSES; ANY SUCH AWARD IS DISBURSED IN THE SAME MANNER AS OTHER FINANCIAL AID DESIGNATED FOR LIVING EXPENSES. OTHER GRANTS - GIA MAKES LIMITED GRANTS TO ORGANIZATIONS IN ORDER TO FURTHER ITS MISSION, UPON REVIEW AND APPROVAL BY SENIOR EXECUTIVE MANAGEMENT.

PART II, LINE 1, COLUMN (H):

GIA REGULARLY ORGANIZES AND CONDUCTS SEMINARS FOR THE FBI AND OTHER LAW ENFORCEMENT OFFICIALS. IN 2022, GIA OFFERED MULTIPLE WEEK-LONG GEMOLOGY SEMINARS FREE OF CHARGE FOR LAW ENFORCEMENT OFFICERS IN NEW YORK CITY, THE PORT OF NEWARK, NEW JERSEY, AND CARLSBAD, CALIFORNIA. THE PURPOSE OF THE SEMINARS WAS TO ASSIST LAW ENFORCEMENT OFFICERS IN THE INVESTIGATION AND PROSECUTION OF JEWELRY-RELATED CRIMES. GIA DIRECTLY PAID THE SEMINAR-RELATED EXPENSES AND PROVIDED EXPERT INSTRUCTORS FOR THE PROGRAM. IN 2022, GIA CONTINUED ITS PRACTICE OF FLAGGING STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED MULTIPLE GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO GRADED STONES FOR LAW ENFORCEMENT AT NO COST AND RESPONDED TO MANY INFORMATION REQUESTS FROM LAW ENFORCEMENT AGENCIES. FURTHERMORE, GIA PROVIDED MANY DOCUMENTS AT THE REQUEST OF LAW ENFORCEMENT TO ASSIST THEM IN THEIR DUTIES. GIA PARTICIPATED IN AN AGREEMENT WITH U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT TO MAINTAIN A DATABASE OF GEMSTONES TO FACILITATE THE EFFORTS OF TRADE AND LAW ENFORCEMENT OFFICIALS RELATED TO IDENTIFICATION OF NATURAL, TREATED, AND SYNTHETIC STONES AND COUNTRIES OF ORIGIN. GIA ENCOURAGES LAW ENFORCEMENT PERSONNEL TO ENROLL IN GIA EDUCATIONAL COURSES RELATED TO THEIR OFFICIAL DUTIES AND DOES NOT CHARGE FOR SUCH ENROLLMENTS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (15 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
SUSAN JACQUES
PRESIDENT/CEO	$620,693	$0	$312,000	$0	$3,564	$0	$27,000	$0	$31,321	$0	$994,578	$0	$0	$0
THOMAS MOSES
EXECUTIVE VP	$598,540	$0	$306,650	$0	$6,858	$0	$27,000	$0	$26,028	$0	$965,076	$0	$0	$0
DAVID TEARLE
SVP & CFO	$454,441	$0	$210,250	$0	$3,564	$0	$27,000	$0	$24,133	$0	$719,388	$0	$0	$0
PRITESH PATEL
SVP & COO	$418,099	$0	$227,500	$0	$810	$0	$20,500	$0	$32,145	$0	$699,054	$0	$0	$0
ANNA MARTIN
SVP, INSTITUTE RELATIONS	$422,279	$0	$165,000	$0	$7,045	$0	$27,000	$0	$23,338	$0	$644,662	$0	$0	$0
JENNIFER WILSON
SVP, GENERAL COUNSEL	$395,135	$0	$176,400	$0	$3,564	$0	$27,000	$0	$24,105	$0	$626,204	$0	$0	$0
MARK BUNTZ
SVP, CMO (THRU 10/2022)	$288,238	$0	$125,000	$0	$53,925	$0	$20,500	$0	$25,461	$0	$513,124	$0	$0	$0
JOHN HALL
VP & CIO	$316,962	$0	$118,000	$0	$3,564	$0	$27,000	$0	$33,602	$0	$499,128	$0	$0	$0
DUNCAN PAY
SVP, CHIEF ACADEMIC OFFICER	$320,082	$0	$118,000	$0	$2,322	$0	$20,500	$0	$28,903	$0	$489,807	$0	$0	$0
ELIZABETH KEATING
VP, CHIEF ETHICS/COMPL OFFICER	$306,916	$0	$110,000	$0	$7,045	$0	$27,000	$0	$23,032	$0	$473,993	$0	$0	$0
PHILLIP YANTZER
VP, LABORATORY OPERATIONS	$318,800	$0	$101,850	$0	$3,564	$0	$27,000	$0	$19,179	$0	$470,393	$0	$0	$0
LUCY XIA
VP, TRANSFORMATION OPERATIONS	$292,997	$0	$110,000	$0	$2,322	$0	$27,000	$0	$27,142	$0	$459,461	$0	$0	$0
DAVID LIN
VP, CHIEF INFO SEC OFFICER	$295,098	$0	$100,000	$0	$810	$0	$20,500	$0	$30,577	$0	$446,985	$0	$0	$0
LISA BIGGS
VP, CHIEF ACCOUNTING OFFICER	$299,191	$0	$110,000	$0	$810	$0	$20,500	$0	$5,129	$0	$435,630	$0	$0	$0
LISA GARRIS
VP, HUMAN RESOURCES	$249,041	$0	$90,000	$0	$3,535	$0	$27,000	$0	$15,314	$0	$384,890	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	HEALTH CLUB FEES - GIA PROVIDES AN ANNUAL WELLNESS REIMBURSEMENT UP TO $300. THE REIMBURSEMENT MAY BE USED TO COVER AN EMPLOYEE'S HEALTH CLUB OR FITNESS PROGRAM MEMBERSHIP FEE. GIA WILL ONLY REIMBURSE THE EMPLOYEE ONCE RECEIPTS ARE SUBMITTED. THIS REIMBURSEMENT IS AVAILABLE TO ALL EMPLOYEES. THE BENEFIT IS REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2.
PART I, LINE 7	THE BOARD OF GOVERNORS HAS THE DISCRETION TO APPROVE SPECIAL AWARDS EACH YEAR IN RECOGNITION OF TEAM CONTRIBUTIONS TO ACHIEVING ORGANIZATIONAL GOALS. WITHIN EACH TEAM, AWARDS ARE ALLOCATED ACCORDING TO INDIVIDUAL EMPLOYEE PERFORMANCE MEASURES. THESE AMOUNTS ARE LISTED IN SCHEDULE J, PART II, COLUMN B(II).
FORM 990, SCHEDULE J, PART II, COLUMN B(III):	THE 'OTHER REPORTABLE COMPENSATION' REPORTED IN COLUMN B(III) CONSISTS OF THE VALUE OF GROUP TERM LIFE INSURANCE IN EXCESS OF $50,000 AND CASH-OUTS OF EARNED PAID TIME OFF (BOTH OF WHICH WERE OFFERED TO ALL EMPLOYEES).

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
SEE PART V
SEE PART V	$779,005	SEE PART V	0
SEE PART V
SEE PART V	$323,194	SEE PART V	0
SEE PART V
SEE PART V	$466,556	SEE PART V	0
SEE PART V
SEE PART V	$9,100	SEE PART V	0
SEE PART V
SEE PART V	$175,000	SEE PART V	0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

FORM 990, SCHEDULE L, PART IV, LINE 1:

(A) NAME OF INTERESTED PERSON: ASKUPA LTD.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ELLIOT TANNENBAUM IS A MEMBER OF GIA'S BOARD OF GOVERNORS AND IS A PRINCIPAL OF ASKUPA LTD.(C) AMOUNT OF TRANSACTION: RENT PAYMENTS OF $779,005(D) DESCRIPTION OF TRANSACTION: IN 2015, GIA ENTERED INTO A FIVE-YEAR LEASE AGREEMENT FOR NEW LABORATORY AND ADMINISTRATIVE SPACE IN RAMAT GAN, ISRAEL. IN 2020, THE LEASE WAS RENEWED FOR AN ADDITIONAL FIVE YEARS. ELLIOT TANNENBAUM, WHO IS A MEMBER OF THE BOARD OF GIA, IS A PRINCIPAL IN THE LESSOR, ASKUPA LTD. THE LEASE WAS APPROVED BY DISINTERESTED BOARD MEMBERS AFTER DISCLOSURE OF THE INVOLVEMENT OF THE PARTICULAR BOARD MEMBER. THE BOARD DETERMINED THAT THE LEASE TERMS WERE REASONABLE AS COMPARED TO LEASE TERMS FOR COMPARABLE SPACE. IN 2022, GIA PAID RENT EXPENSE PER THE TERMS OF THE LEASE; THE EXPENSE IS REFLECTED IN OCCUPANCY IN THE STATEMENT OF FUNCTIONAL EXPENSES.

FORM 990, SCHEDULE L, PART IV, LINES 2 - 5:

THE INSTITUTE STRIVES TO MAINTAIN A BOARD OF GOVERNORS COMPOSED OF OUTSTANDING INDIVIDUALS WITH VARIED BACKGROUNDS WHO ARE ABLE TO CONTRIBUTE IMPORTANTLY TO THE ACCOMPLISHMENT OF THE INSTITUTE'S EXEMPT PURPOSES. THESE INCLUDE EXPERTS FROM THE FIELDS OF SCIENCE, ACADEMIA, FINANCE AND BUSINESS. THE INSTITUTE IS ALSO FORTUNATE TO HAVE BEEN ABLE TO RECRUIT A NUMBER OF OUTSTANDING EXPERTS (BOTH RETIRED AND ACTIVE) IN THE VARIOUS ASPECTS OF GEMS AND JEWELRY. THEREFORE, IT IS NOT SURPRISING THAT FIRMS ASSOCIATED WITH SOME OF THESE GOVERNORS HAVE PARTICIPATED IN THE INSTITUTE'S THREE EXEMPT ACTIVITIES PREVIOUSLY REPORTED TO AND APPROVED BY THE IRS: EDUCATION, RESEARCH, AND GEM LABORATORY ACTIVITIES. (IN ADDITION, A RELATIVELY SMALL PORTION OF THE TRANSACTIONS INVOLVED SALES OF GEMOLOGICAL INSTRUMENTS, BOOKS AND SUPPLIES WHICH HAVE BEEN REPORTED AS NONEXEMPT ACTIVITIES.) SUCH PARTICIPATION BY THESE FIRMS, HOWEVER, BEGAN BEFORE THE ELECTION OF THESE INDIVIDUALS TO THE BOARD OF GOVERNORS AND REPRESENTS A TINY FRACTION OF THE TOTAL ACTIVITIES REPORTED ON FORM 990. OBVIOUSLY, TO BAR FIRMS AFFILIATED WITH BOARD MEMBERS FROM UTILIZING THE SERVICES OF THE INSTITUTE THEY HAD PREVIOUSLY ENJOYED WOULD LIKELY DEPRIVE GIA OF THE SERVICES OF COMMITTED AND TALENTED LEADERS SUCH AS THESE.IN 2022, SEVERAL FIRMS ASSOCIATED WITH A MEMBER OF THE BOARD OF GOVERNORS ENGAGED IN TRANSACTIONS WITH GIA. THE FEES PAID TO GIA WERE THE SAME AS THOSE PAID BY ANY OTHER SIMILARLY-SITUATED CLIENT. THE FOLLOWING FIRMS WERE CLIENTS OF THE GIA LABORATORY BEFORE THE AFFILIATED INDIVIDUALS BECAME MEMBERS OF THE BOARD OF GOVERNORS:(A) NAME OF INTERESTED PERSON: LEO SCHACHTER DIAMOND GROUP(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ELLIOT TANNENBAUM IS A MEMBER OF GIA'S BOARD OF GOVERNORS AND IS A PRINCIPAL OF LEO SCHACHTER DIAMOND GROUP.(C) AMOUNT OF TRANSACTION: $323,194(D) DESCRIPTION OF TRANSACTION: LABORATORY SERVICES(A) NAME OF INTERESTED PERSON: ROSY BLUE N.V., ANTWERP(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: RUSSELL MEHTA IS A MEMBER OF GIA'S BOARD OF GOVERNORS AND IS A PRINCIPAL OF ROSY BLUE N.V., ANTWERP(C) AMOUNT OF TRANSACTION: $466,556(D) DESCRIPTION OF TRANSACTION: LABORATORY SERVICES(A) NAME OF INTERESTED PERSON: DEVANDAVE, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DAVE BINDRA IS A MEMBER OF GIA'S BOARD OF GOVERNORS AND IS A PRINCIPAL OF DEVANDAVE, INC.(C) AMOUNT OF TRANSACTION: $9,100(D) DESCRIPTION OF TRANSACTION: TUITION PAID TO GIA FOR AN EMPLOYEE'S COURSE ATTENDANCE, AT THE SAME RATE AVAILABLE TO UNRELATED PARTIES(A) NAME OF INTERESTED PERSON: DEVANDAVE, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DAVE BINDRA IS A MEMBER OF GIA'S BOARD OF GOVERNORS AND IS A PRINCIPAL OF DEVANDAVE, INC.(C) AMOUNT OF TRANSACTION: $175,000(D) DESCRIPTION OF TRANSACTION: SALE OF GEM SPECIMENS TO GIAIN THE LAST CASE, AN INDEPENDENT APPRAISAL WAS OBTAINED AND THE BOARD REVIEWED THE FACTS PRIOR TO PROCEEDING WITH THE TRANSACTION, WITH THE RELATED BOARD MEMBER RECUSING HIMSELF FROM THE BOARD'S DECISION-MAKING PROCESS. HAVING DETERMINED THAT THE TRANSACTION WOULD BE FAIR AND REASONABLE, AND THAT GIA WAS ENTERING INTO THE TRANSACTION FOR ITS OWN BENEFIT, THE BOARD AUTHORIZED THAT THE TRANSACTION BE UNDERTAKEN.

Schedule M IRS990ScheduleM

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	36	ContributionCnt
Noncash Contributions Rpt F990	$554,574	NoncashContributionsRptF990Amt
Method Of Determining Revenues	SALE OF COMP. PROP.	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	6	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	GIA IS REPORTING THE NUMBER OF CONTRIBUTIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (15 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, ITEM L, YEAR OF FORMATION:	THE GEMOLOGICAL INSTITUTE OF AMERICA WAS ESTABLISHED IN 1931 BY ROBERT M. SHIPLEY WHO INTRODUCED CORRESPONDENCE COURSES IN THE SAME YEAR. SUBSEQUENTLY, GIA CORPORATIONS WERE FORMED IN OHIO AND IN CALIFORNIA. THE CURRENT GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA OR "THE INSTITUTE") IS A CALIFORNIA NONPROFIT, PUBLIC BENEFIT CORPORATION, WHICH IS THE SUCCESSOR TO THE CALIFORNIA CORPORATION INITIALLY INCORPORATED IN 1982, WHICH IN TURN IS THE SUCCESSOR TO THE OHIO CORPORATION INCORPORATED IN 1943.
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:	GIA IS THE WORLD'S LARGEST AND MOST RESPECTED NONPROFIT INSTITUTE OF GEMOLOGICAL LEARNING AND RESEARCH. THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS. GIA OFFERS A COMPREHENSIVE GEMOLOGY CURRICULUM TAUGHT BY A FULL-TIME, PROFESSIONAL FACULTY TO REGULARLY ENROLLED STUDENTS AT ITS ON-CAMPUS FACILITIES IN CARLSBAD, CALIFORNIA AND NEW YORK CITY, NEW YORK, AND THROUGH SUBSIDIARIES IN VARIOUS OTHER COUNTRIES. GIA ALSO OFFERS EXTENSIVE DISTANCE EDUCATION. GIA'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, AND TO DETECT LABORATORY GROWN AND ALTERED GEMS. GIA'S LIBRARY AND QUARTERLY PUBLICATION, GEMS & GEMOLOGY, COLLECT AND DISSEMINATE RESEARCH ON GEMS. GIA'S LABORATORY PROTECTS THE PUBLIC FROM MISREPRESENTATION ABOUT GEMS, DETERS GEM THEFT, AND HELPS LAW ENFORCEMENT BY TRACING STOLEN GEMS, WHILE PROMOTING STATE-OF-THE-ART RESEARCH. GIA HAS BEEN CERTIFIED BY THE RESPONSIBLE JEWELLERY COUNCIL SINCE 2011, AS MEETING THE HIGHEST ETHICAL, SOCIAL AND ENVIRONMENTAL STANDARDS ESTABLISHED BY THE RJC'S CODE OF PRACTICES.
FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:	THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS.
FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:	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, AND TAIWAN. DISTANCE EDUCATION COURSES ARE DISTRIBUTED DOMESTICALLY AND INTERNATIONALLY IN A VARIETY OF LANGUAGES. IN 2022, TOTAL ENROLLMENTS WERE 16,632, COMPRISED OF 2,277 ON-CAMPUS AND 14,355 THROUGH DISTANCE EDUCATION. GIA'S EDUCATIONAL OFFERINGS COVER THE GAMUT OF GEMOLOGY SUBJECTS, INCLUDING, BUT NOT LIMITED TO: (A) THE USE OF GEMOLOGICAL INSTRUMENTS, (B) THE OPTICAL AND PHYSICAL PROPERTIES OF DIAMONDS, GEMSTONES, PEARLS AND OTHER NATURAL ORGANIC GEM MATERIALS, (C) LABORATORY GROWN DIAMONDS AND DIAMOND SIMULANTS, (D) DETECTION OF FRACTURE-FILLED DIAMONDS AND LABORATORY GROWN DIAMONDS, (E) DETERMINATION OF COLOR, CLARITY, CUT, AND CARAT WEIGHT OF DIAMONDS, (F) APPLICATION OF FTC GUIDELINES FOR JEWELRY TRANSACTIONS, (G) DETECTION OF LABORATORY GROWN, TREATED, IMITATION OR ASSEMBLED COLORED GEM MATERIALS, AND (H) DETECTION OF CULTURED, IMITATION, ASSEMBLED AND TREATED PEARLS. GIA OFFERS VARYING LEVELS OF CERTIFICATION IN THE AREAS OF DIAMONDS, COLORED STONES, PEARLS, AND JEWELRY. A GRADUATE GEMOLOGIST (G.G.) DIPLOMA FROM GIA IS RECOGNIZED AROUND THE GLOBE AS A KEY CREDENTIAL IN THE GEMOLOGICAL WORLD. IN 2003, IN RESPONSE TO A GROWING NEED FOR QUALITY SCIENCE COURSES FOR CHILDREN, GIA CREATED THE JUNIOR GEMOLOGIST PROGRAM. THE GEMKIDS PROGRAM TEACHES GEMOLOGY, GEOLOGY AND MINERALOGY TO LOCAL STUDENTS AND YOUTH GROUPS, WITH INSTRUCTION PROVIDED BY THE INSTITUTE'S INSTRUCTORS AND MEMBERS OF THE GEM AND JEWELRY INDUSTRY. IN 2022, GEMKIDS CONTENT WAS DELIVERED VIA ZOOM TO APPROXIMATELY 3,100 STUDENTS AT ROUGHLY 50 SCHOOLS. ADDITIONALLY, GEMKIDS PRESENCE AT IN-PERSON EVENTS IN 2022 RESULTED IN 1,500 CONTACTS WITH KIDS, PARENTS, AND EDUCATORS. GIA HAS ALSO CURATED THE GEMKIDS WEBSITE SINCE 2014, BRINGING INTERACTIVE, ONLINE GEMOLOGY AND GEOLOGY EDUCATION TO STUDENTS AGES 9-12. GIA HOSTS A JEWELRY CAREER FAIR AND OPEN HOUSE AT ONE OR MORE OF ITS CAMPUSES 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 2022, APPROXIMATELY 300 INDIVIDUALS ATTENDED THE CAREER FAIR AND OPEN HOUSE EVENT IN CALIFORNIA. 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 16,700 ITEMS IN ITS CIRCULATING COLLECTION, OVER 49,800 ITEMS IN THE RENOWNED CARTIER RARE BOOK REPOSITORY AND ARCHIVES, OVER 253,000 PHOTOGRAPHIC IMAGES, 2,000 VIDEOS (VHS AND DVD FORMAT), APPROXIMATELY 1,200 JOURNAL AND MAGAZINE TITLES, 250 CD-ROMS AND 130 AUDIO CDS TO PROVIDE READY REFERENCE IN THE FIELDS OF GEMOLOGY AND JEWELRY. GIA'S LIBRARY COLLECTION ALSO INCLUDES 347 UNIQUE EBOOK TITLES (517 COPIES OF EBOOKS AND AUDIOBOOKS) PURCHASED THROUGH OVERDRIVE, A DIGITAL CONTENT PROVIDER. THE EBOOK COLLECTION IS ACCESSIBLE THROUGH THE LIBBY APP. THERE ARE 947 DIGITIZED VERSIONS OF RARE WORKS, SCANNED FROM ITS COLLECTION, AVAILABLE ON INTERNET ARCHIVE (ARCHIVE.ORG). THE INSTITUTE'S MUSEUM EDUCATES THE PUBLIC ON GEMS AND GEMOLOGY, DISPLAYING CUT GEMS, MINERAL SPECIMENS AND JEWELRY. DURING 2022, MUSEUM EXHIBITS WERE LOANED TO SEVERAL NATIONAL AND INTERNATIONAL MUSEUMS, INCLUDING THE NATIONAL MUSEUM OF NATURE AND SCIENCE IN TOKYO AND THE SAN DIEGO NATURAL HISTORY MUSEUM. THE MUSEUM'S KNOWLEDGEABLE CURATORS WERE ALSO INTERVIEWED MULTIPLE TIMES ON MINERAL-RELATED TOPICS FOR THE POPULAR EDUCATIONAL WEBSITE "HOW STUFF WORKS". IN 2022, APPROXIMATELY 200 GUESTS VISITED AND TOURED THE MUSEUM THROUGHOUT THE YEAR. AS DISCUSSED BELOW, THE INSTITUTE PUBLISHES "GEMS & GEMOLOGY," A PEER REVIEWED JOURNAL THAT EDUCATES ITS READERSHIP ABOUT THE LATEST DISCOVERIES IN GEMOLOGY.
FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS:	LABORATORY: THE MISSION OF THE INSTITUTE'S LABORATORY IS TO PROTECT THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS (WHETHER INNOCENT, NEGLIGENT OR INTENTIONAL), TO DETER GEM THEFT, TO ASSIST IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND TO PROMOTE STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR GROWN IN A LABORATORY. THE FBI'S JEWELRY AND GEM PROGRAM HAS DESIGNATED GIA AS A PARTNER LISTED ON THE FBI WEBSITE IN COMBATING GEM THEFT. IN 2022, GIA CONTINUED ITS PRACTICE OF FLAGGING STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED MULTIPLE GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO GRADED STONES FOR LAW ENFORCEMENT AT NO COST AND RESPONDED TO MANY INFORMATION REQUESTS FROM LAW ENFORCEMENT AGENCIES. FURTHERMORE, GIA PROVIDED MANY DOCUMENTS AT THE REQUEST OF LAW ENFORCEMENT TO ASSIST THEM IN THEIR DUTIES. THE LABORATORY FULFILLS ITS MISSION BY EXAMINING AND CLASSIFYING INDIVIDUAL GEM MATERIALS SUBMITTED TO THE GIA LABORATORY AND ITS INTERNATIONAL SUBSIDIARIES' LABORATORIES. NATURAL AND LABORATORY GROWN DIAMONDS ARE IDENTIFIED AND GRADED, WITH REPORTS ISSUED ON THEIR PRECISE IDENTIFYING FEATURES AND WITH QUALITY ASSESSMENTS ON THE 4CS: COLOR, CLARITY, CUT AND CARAT WEIGHT. COLORED GEMSTONES, LABORATORY GROWN COLORED STONES, PEARLS AND CULTURED PEARLS ARE IDENTIFIED, WITH REPORTS ISSUED UPON CLIENT REQUEST. THE DISTINGUISHING CHARACTERISTICS AND FEATURES OF A GIVEN GEM ARE UNIQUE TO THAT GEM IN MUCH THE SAME WAY A FINGERPRINT IS UNIQUE TO AN INDIVIDUAL PERSON. ONCE A GEM HAS BEEN SUBMITTED FOR EXAMINATION, ITS CHARACTERISTICS AND FEATURES ARE RECORDED FOR FUTURE REFERENCE IN CASE IT IS EVER RESUBMITTED, EITHER IN THE NORMAL COURSE OF EVENTS OR IN QUESTIONABLE CIRCUMSTANCES, SUCH AS WITH LOST OR STOLEN ITEMS. ADDITIONALLY, IF REQUESTED, AN IDENTIFICATION CODE CAN BE LASER INSCRIBED UPON THE GEM. THE SUBSTANTIAL AND CONTINUOUS VOLUME OF GEM MATERIALS THAT ARE SUBMITTED FOR EXAMINATION, TOGETHER WITH THE LARGE COLLECTION OF COMPARISON GEMS ACQUIRED BY GIA, CONSTITUTE AN INVALUABLE DATABASE FOR THE RESEARCH AND PUBLIC SERVICE CONDUCTED BY THE INSTITUTE. TO MAKE THIS PUBLIC SERVICE POSSIBLE, GIA CHARGES RELATIVELY MODEST FEES THAT VARY BY THE TYPE AND SIZE OF THE GEM MATERIAL. IT SHOULD BE NOTED THAT GIA DOES NOT APPRAISE ANY GEM MATERIALS OR OTHERWISE ESTABLISH THEIR MARKET VALUE. COMMERCE IN GEMS IS GLOBAL, WITH THE RESULT THAT MANY GEM MATERIALS SOLD BY FOREIGN GEM OWNERS OR DEALERS ULTIMATELY FIND THEIR WAY TO THE U.S. MARKET, EITHER THROUGH WHOLESALE DISTRIBUTION OR FUTURE RESALE. MOST DIAMONDS PURCHASED IN THE U.S. HAVE BEEN MINED AND PROCESSED OUTSIDE OF THIS COUNTRY. SOME PROPORTION OF THOSE DIAMONDS HAVE HISTORICALLY NOT BEEN SUBMITTED TO GIA'S LABORATORY BECAUSE OF THE GEOGRAPHIC DISTANCE BETWEEN GIA'S LABORATORY FACILITIES IN CALIFORNIA AND NEW YORK AND THE DISTANT LOCATIONS OF MINES AND DEALERS. TO ENHANCE ITS ABILITY TO PURSUE THE MISSION OF PROTECTING THE GEM PURCHASING PUBLIC, DETERRING THEFT, AND ASSISTING IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, GIA OPERATES LABORATORIES THROUGH ITS BRANCHES AND WHOLLY-OWNED SUBSIDIARIES IN BELGIUM, BOTSWANA, HONG KONG, INDIA, ISRAEL, JAPAN, SOUTH AFRICA, AND THAILAND.
FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS:	RESEARCH & PUBLICATIONS: THE INSTITUTE'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND SCIENTIFIC EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, INCLUDING DETECTION OF LABORATORY GROWN GEMS, CULTURED PEARLS AND TREATED NATURAL GEMS. THE MISSION OF THE RESEARCH DEPARTMENT IS TO (1) CHARACTERIZE THE GEMOLOGICAL PROPERTIES OF GEM MATERIALS AND DEVELOP PRACTICAL WAYS TO IDENTIFY THEM; (2) UNDERSTAND THE CONDITIONS OF GEMSTONE FORMATION IN THE EARTH, AS WELL AS THE CONDITIONS OF GEM TREATMENT AND EVALUATION OF ANY LABORATORY GROWTH PROPERTIES, AS A FURTHER BASIS FOR DEVELOPING MEANS OF GEM IDENTIFICATION; (3) INVESTIGATE THE FACTORS THAT ARE RESPONSIBLE FOR THE APPEARANCE OF DIAMONDS AND OTHER GEM MATERIALS, SO AS TO ESTABLISH METHODS TO EVALUATE THEIR QUALITY; AND (4) DESIGN AND IMPROVE INSTRUMENTS FOR GEM STONE TESTING. THE INSTITUTE IS THE WORLD LEADER IN RESEARCHING THE METHODS BY WHICH GEM MATERIALS CAN BE ENHANCED IN COLOR OR CLARITY OR GROWN IN A LABORATORY. THIS RESEARCH HELPS PROTECT THE PUBLIC FROM POSSIBLE MISREPRESENTATIONS PERTAINING TO GEM MATERIALS. THE INSTITUTE ACTS AS A CONSUMER ADVOCATE TO ENSURE THAT CONSUMERS, ALONG WITH RETAILERS AND WHOLESALERS, ARE FULLY APPRISED OF THE TRUE CHARACTER - NATURAL, TREATED, OR LABORATORY GROWN - OF ANY SPECIFIC GEM. SINCE 2011, GIA HAS PARTICIPATED IN AN AGREEMENT WITH UNITED STATES CUSTOMS AND BORDER PROTECTION TO COLLABORATE ON ANALYSES OF GEMSTONES IN ORDER TO DETERMINE THEIR IDENTITY (NATURAL, TREATED-NATURAL OR LABORATORY GROWN), INDICATIONS OF COUNTRY OF ORIGIN, AND DEVELOP A DATABASE FOR INTERNATIONAL, FEDERAL, STATE, AND LOCAL LAW ENFORCEMENT THAT WILL FACILITATE TRADE AND LAW ENFORCEMENT. THIS COLLABORATION HELPS TO LESSEN THE BURDENS OF GOVERNMENT. IN 2014, GIA INTRODUCED THE GIA DIAMONDCHECK, A DEVICE THAT DRAWS ON GIA'S DECADES OF RESEARCH TO ASSIST IN THE IDENTIFICATION OF DIAMONDS THAT ARE POTENTIALLY LABORATORY GROWN OR COLOR-TREATED. AS PART OF ITS PUBLIC BENEFIT MISSION, GIA, WORKING WITH THE WORLD FEDERATION OF DIAMOND BOURSES (WFDB), MADE THE DIAMONDCHECK AVAILABLE AT NO COST TO 20 DIAMOND BOURSES AND OTHER ORGANIZATIONS AROUND THE WORLD. IN 2017, GIA INTRODUCED A PORTABLE INSTRUMENT ID100 FOR QUICK SEPARATION OF NATURAL DIAMONDS FROM LAB GROWN DIAMONDS. TO DISSEMINATE THEIR FINDINGS, GIA RESEARCHERS SPEAK AT SEMINARS, POST DEVELOPMENTS ONLINE ON THE GIA WEBSITE, AND PUBLISH FREQUENTLY IN SCHOLARLY TEXTS AND JOURNALS, INCLUDING "GEMS & GEMOLOGY," GIA'S QUARTERLY SCIENTIFIC PUBLICATION. GEMS & GEMOLOGY, WHICH HAS BEEN IN CONTINUOUS PUBLICATION FOR 89 YEARS, PROVIDES INFORMATION ON NEW GEM MATERIALS, GEM LOCALITIES, TREATMENT AND LAB GROWTH TECHNIQUES, AND IDENTIFICATION METHODS. THE JOURNAL KEEPS STUDENTS AND PROFESSIONALS ALIKE UP-TO-DATE ON THE MOST CRITICAL TOPICS IN GEMOLOGY. IN RECENT YEARS, THE PUBLICATION OF ITS RESEARCH BY GIA SCIENTISTS HAS BEEN INCLUDED IN PROMINENT JOURNALS SUCH NATURE AND SCIENCE, OFTEN IN COLLABORATION WITH OTHER RESEARCHERS FROM OTHER INSTITUTIONS. GIA HAS PUBLISHED THREE BOOKS CONTAINING ARTICLES FROM GEMS & GEMOLOGY, ON SYNTHETIC, COLORED AND TREATED DIAMONDS. THERE IS A CONSTANT DEMAND FOR BACK ISSUES BY STUDENTS, PROFESSIONALS AND HOBBYISTS RESEARCHING NUMEROUS GEMOLOGICAL SUBJECTS. IN ADDITION, GIA SUMMARIZES TECHNICAL ARTICLES PUBLISHED BY GIA RESEARCHERS IN GEMS & GEMOLOGY FOR REPUBLICATION IN TRADE JOURNALS NATIONALLY AND INTERNATIONALLY, SO THE INFORMATION CAN BE BROADLY DISSEMINATED. SINCE NOVEMBER 2008, THE JOURNAL HAS BEEN AVAILABLE ONLINE AS WELL AS IN PRINT. BEGINNING IN 2013, GIA MADE ALL OF ITS CURRENT AND BACK ISSUES OF GEMS & GEMOLOGY AVAILABLE ONLINE AT NO COST, AS WELL AS SUPPLEMENTAL MEDIA AND DATA. GIA ALSO LAUNCHED THE GEM ENCYCLOPEDIA IN 2013, WHICH MAKES DETAILED BUT USER-FRIENDLY INFORMATION ON A RANGE OF GEMSTONES AVAILABLE TO THE GENERAL PUBLIC ON ITS WEBSITE. GIA'S WEBSITE IS AVAILABLE IN THREE LANGUAGES. IN 2020, GIA INITIATED A FACEBOOK GROUP, WHICH HAS NEARLY 35,000 MEMBERS AND WHERE GIA POSTS RESEARCH AND EDUCATIONAL CONTENT. WEBSITE PAGES VIEWS FOR THE YEAR 2022: GEMS & GEMOLOGY: 851,383 RESEARCH & NEWS: 555,249 PUBLICATION INFORMATION FOR THE YEAR 2022: ISSUES DISTRIBUTED TO SUBSCRIBERS: 2,951 CURRENT ISSUES ORDERED: 2,105 BACK ISSUES ORDERED: 2,095 TOTAL ISSUES: 7,151
FORM 990, PART VI, SECTION A, LINE 2	TWO MEMBERS OF THE BOARD OF GOVERNORS, LAWRENCE MA AND ELLIOT TANNENBAUM, HAVE A BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD OF GOVERNORS DELEGATES THE DETAILED REVIEW AND APPROVAL OF FORM 990 TO A 990 REVIEW TEAM. THE 990 REVIEW TEAM CONSISTS OF: GIA PRESIDENT / CEO; ITS SENIOR VICE PRESIDENT AND CHIEF FINANCIAL OFFICER; ITS SENIOR VICE PRESIDENT AND GENERAL COUNSEL; GIA'S OUTSIDE COUNSEL SPECIALIZING IN NON-PROFIT AND TAX MATTERS; AND THE VICE PRESIDENT OF GLOBAL TAX OF GIA. THE 990 REVIEW TEAM SCHEDULES A MEETING WITH THE FIRM THAT PREPARES THE FORM 990 TO CONDUCT A DETAILED REVIEW. THE FIRM RESPONDS TO ANY OUTSTANDING QUESTIONS OR CONCERNS RAISED BY THE 990 REVIEW TEAM. ONCE THE REVIEW TEAM COMPLETES ITS DETAILED REVIEW, THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF GOVERNORS PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE INSTITUTE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICIES THROUGH ANNUAL CIRCULATION OF A CONFLICT OF INTEREST QUESTIONNAIRE, WHICH IS COMPLETED AND SIGNED BY ALL MEMBERS OF THE BOARD OF GOVERNORS, OFFICERS, AND MEMBERS OF EXECUTIVE MANAGEMENT. IN ADDITION, GIA REQUIRES ALL EMPLOYEES (INCLUDING THOSE OF ITS INTERNATIONAL AFFILIATES) TO REVIEW ITS CODE OF CONDUCT, AS IT MAY BE AUGMENTED BY GIA FROM TIME TO TIME, AND TO ACKNOWLEDGE BY SIGNATURE ADHERENCE TO ITS ETHICAL STANDARDS, INCLUDING ITS CONFLICT OF INTEREST POLICIES, AS A CONDITION OF EMPLOYMENT. THE LEGAL DEPARTMENT REVIEWS CONTRACTUAL RELATIONSHIPS ENTERED INTO BY THE ORGANIZATION AND IS RESPONSIBLE FOR MONITORING CONFLICTS OF INTEREST AS REPORTED THROUGH DISCLOSURES AND BY OTHER MEANS. FURTHER, IT IS INCUMBENT UPON ALL OF THE AFOREMENTIONED PARTIES TO DISCLOSE ANY CONFLICTS OF INTEREST IN THE COURSE OF THE YEAR.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF GOVERNORS EXECUTIVE COMMITTEE MEETS ANNUALLY IN NOVEMBER TO REVIEW THE OFFICER COMPENSATION AND TO SET THE PAY RATE FOR THE SUBSEQUENT YEAR. GIA HAS RETAINED THE SERVICES OF MERCER, INTERNATIONAL COMPENSATION AND BENEFITS CONSULTANTS, WHICH DISTRIBUTES PERIODIC MARKET PAY COMPARISONS OF COMPARABLE JOBS TO THOSE OF GIA OFFICERS. THIS INFORMATION IS PROVIDED TO THE BOARD EXECUTIVE COMMITTEE FOR REVIEW AND USE. IN THE INTERIM YEARS BETWEEN COMPREHENSIVE MARKET STUDIES, GIA OBTAINS SUCH MARKET DATA AS AVERAGE MERIT INCREASES FROM MERCER AND ALSO TAKES THE CPI INTO CONSIDERATION.
FORM 990, PART VI, SECTION C, LINE 19	GIA'S EMPLOYEE CODE OF CONDUCT, WHICH INCLUDES A SECTION ON CONFLICTS OF INTEREST, IS POSTED ON GIA'S WEBSITE. THIS CODE GOVERNS EMPLOYEES OF GIA AND ITS GLOBAL SUBSIDIARIES. FINANCIAL STATEMENTS ARE INCORPORATED INTO THE FORM 990, WHICH IS AVAILABLE TO THE PUBLIC. THE INSTITUTE'S GOVERNING DOCUMENTS ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A:	THE BOARD PERIODICALLY REVIEWS THE BOARD COMPENSATION PROCESS AND SETS NEW COMPENSATION AMOUNTS. COMMITTEE CHAIRS AND THE CHAIR OF THE BOARD RECEIVE ADDITIONAL COMPENSATION IN LIGHT OF THEIR ADDITIONAL RESPONSIBILITIES. THE AMOUNT OF COMPENSATION WAS FOUND BY EXPERT OPINION OF FREDERIC W. COOK & CO. INC. TO BE REASONABLE AND COMPARABLE TO BOARD COMPENSATION PAID BY SIMILAR ORGANIZATIONS. EACH GOVERNOR HAS THE OPTION TO DECLINE THIS STIPEND.
FORM 990, PART VIII, LINES 3 AND 5:	CERTAIN PAYMENTS BY RELATED ORGANIZATIONS ARE REPORTED AS EXEMPT FUNCTION REVENUE (COLUMN B) AND ARE TREATED ON SCHEDULE A AS GROSS RECEIPTS FROM A RELATED CHARITABLE ACTIVITY PER TREASURY REGULATIONS SECTION 1.509(A)-3(M). SUCH PAYMENTS ARE RECEIVED UNDER LICENSE AGREEMENTS BY WHICH GIA LICENSED ITS INTELLECTUAL PROPERTY SPECIFICALLY TO ENABLE ITS AFFILIATE DIAMOND GRADING LABORATORIES OUTSIDE THE US TO GRADE DIAMONDS CUT AND POLISHED IN OTHER REGIONS OF THE WORLD AND AS DIVIDENDS PAID BY SUCH AFFILIATE LABORATORIES. ENABLING ITS AFFILIATES TO GRADE DIAMONDS IN THE DIAMOND MANUFACTURING REGIONS OF THE WORLD IS DIRECTLY RELATED TO GIA GREATLY INCREASING THE PROPORTION OF THE WORLD'S DIAMONDS GRADED PURSUANT TO THE INSTITUTE'S SYSTEMS AND STANDARDS AND THEREBY TO SIGNIFICANTLY ENLARGING THE NUMBER OF DIAMOND CONSUMERS GIA PROTECTS FROM FRAUD AND MISREPRESENTATION. HAD GIA ITSELF UNDERTAKEN DIAMOND GRADING IN THOSE REGIONS, THE RESULTING REVENUE WOULD CLEARLY HAVE BEEN GROSS RECEIPTS FROM A RELATED ACTIVITY FOR PURPOSES OF IRC SECTION 509(A)(2).
FORM 990, PART IX, LINE 11G	OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 22,569,292. MANAGEMENT AND GENERAL EXPENSES 778,037. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,347,329. OUTSOURCED RESEARCH SERVICES: PROGRAM SERVICE EXPENSES 5,012,261. MANAGEMENT AND GENERAL EXPENSES 172,789. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,185,050. OTHER PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 2,815,944. MANAGEMENT AND GENERAL EXPENSES 97,075. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,913,019. TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 1,227,596. MANAGEMENT AND GENERAL EXPENSES 42,319. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,269,915. RECRUITING: PROGRAM SERVICE EXPENSES 723,602. MANAGEMENT AND GENERAL EXPENSES 24,945. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 748,547. COMPLIANCE PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 196,994. MANAGEMENT AND GENERAL EXPENSES 6,791. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 203,785.
FORM 990, PART XI, LINE 9:	UNREALIZED FOREIGN EXCHANGE LOSS -737,302.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Legal Domicile StateLegalDomicileStateCd
GEMOLOGICAL INSTITUTE OF AMERICA INC (CC)
21 TUVAL ST HAYAHALOM BLDG 22ND F	RAMAT GAN	IS	LABORATORY SERVICES	IS	$7,435,529	$4,842,280	GEMOLOGICAL INSTITUTE OF AMERICA INC
GIA ALUMNI ASSOCIATION LLC
			EDUCATIONAL SERVICES		$408,829	$662,729	GEMOLOGICAL INSTITUTE OF AMERICA INC	5345 ARMADA DRIVE	CARLSBAD	CA	92008	852011804	CA

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd
GIA HOLDINGS INC
5345 ARMADA DRIVE	CARLSBAD	CA	92008	330990032	TITLE HOLDING COMPANY FOR TAX-EXEMPT PARENT	CA	501(C)(2)	GEMOLOGICAL INSTITUTE OF AMERICA INC	Yes (1)
GIA ENGLAND
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITUTE OF AMERICA INC	Yes (1)	104 GREAT RUSSELL STREET	LONDON WCB LA	UK	UK
GIA (INTERNATIONAL) COMPANY LTD
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITUTE OF AMERICA INC	Yes (1)	MITRTOWN OFFICE TOWER 19TH FL 1	WANGMAI PATHUMWAN BANGKOK	TH	TH
GIA INDIA
					EDUCATIONAL SERVICES			GIA HOLDINGS INC	Yes (1)	10TH FL TRADE CENTRE BANDRA KURLA	BANDRA EAST MUMBAI	IN	IN

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (14 entries)

Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Legal Domicile StateLegalDomicileStateCd	Foreign PostalForeignAddress/ForeignPostalCd
GIA INSTRUMENT (TAIWAN) CO
3F 270 NANJING EAST ROAD SEC 3	TAIPEI ROC	TW	EDUCATIONAL SERVICES	TW	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$1,403,889	$1,738,391	1.00000	Yes (1)
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
MITRTOWN OFFICE TOWER 19TH FL 1	WANGMAI PATHUMWAN BANGKOK	TH	LIMITED LABORATORY SERVICE	TH	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$15,224,389	$16,394,231	1.00000	Yes (1)
GIA HONG KONG LIMITED
3RD FLOOR NEW WORLD TOWER II	QUEENS ROAD CENTRAL	HK	EDUCATIONAL SERVICES	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$925,266	$2,226,079	1.00000	Yes (1)
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B ANTWERP	BE	LABORATORY AND RESEARCH SERVICES	BE	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$3,664,352	$1,637,581	0.84720	Yes (1)
GIA EDUCATION AND LABORATORY LIMITED
STE 201/301 DIAMOND TECHNOLOGY PAR	PT BL INDUSTRIAL GABORONE	BC	EDUCATIONAL AND LABORATORY SERVICES	BC	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$15,317,818	$20,496,464	1.00000	Yes (1)
GEMOLOGICAL INSTITUTE INTERNATIONAL INC
			EDUCATIONAL AND TRAINING SERVICES		GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$320,683	$265,563	1.00000	Yes (1)	5345 ARMADA DR	CARLSBAD	CA	92008	263688898	CA
GIA INDIA LABORATORY PRIVATE LIMITED
10TH FLOOR TRADE CENTRE BANDRA KUR	BANDRA EAST MUMBAI	IN	EDUCATIONAL AND LABORATORY SERVICES	IN	GIA HOLDINGS INC	C	$765,359	$823,449	0.00460	Yes (1)
GIA EDUCATION AND LABORATORY (PTY) LTD
1 KRAMER ROAD THE PARAGON 2ND FL	BEDFORDVIEW JOHANNESBURG	SF	EDUCATIONAL AND LABORATORY SERVICES	SF	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$7,048,785	$4,348,925	1.00000	Yes (1)
GIA TOKYO GODO KAISHA
YAMAGUCHI BLDG 7 11TH FLOOR 19-9	CHOME TAITOKU TOKYO	JA	LABORATORY SERVICES	JA	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$5,437,970	$3,786,577	1.00000	Yes (1)
GIA HONG KONG LABORATORY LIMITED
GOLDIN FINANCIAL GLOBAL CENTRE 20/	KAI CHEUNG RD KOWLOON BAY	HK	LABORATORY SERVICES	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$16,900,979	$13,492,850	1.00000	Yes (1)
GIA CHINA LIMITED
ROOM 2111 21/F 166 LUJIAZUI RING	FREE TRADE PILOT ZONE SHANGHAI	CH	MARKETING AND CONSULTING	CH	GIA HONG KONG LIMITED	C				Yes (1)
GIA EDUCATION AND LABORATORY PRIVATE LIMITED
9TH FLOOR TRADE CENTER BANDRA KURL	MUMBAI MAHARASHTRA	IN	EDUCATIONAL AND LABORATORY SERVICES	IN	GIA HOLDINGS INC	C	$1	$5	0.01000	Yes (1)
GIA LABORATORY SINGAPORE PTE LTD
137 TELOK AYER STREET 08-01		SN	SUPPORT SERVICES	SN	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$1,033,733	$620,909	1.00000	Yes (1)							068602
GIA LABORATORY DMCC
UPTOWN TOWER 13TH-14TH FLOORS FIR	DUBAI	AE	LABORATORY SERVICES	AE	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	-$7,608	$811,270	1.00000	Yes (1)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (1)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	Yes (1)	DivRelatedOrganizationInd
Asset Sale To Other Org	Yes (1)	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	Yes (1)	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (73 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
A	$3,808,715	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
A	$14,295	ACCRUAL
GIA BELGIUM NV
A	$31,860	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
A	$1,167,458	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
A	$2,572,913	ACCRUAL
GIA ENGLAND
A	$39,280	ACCRUAL
GIA HONG KONG LIMITED
A	$3,948	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
A	$82,475,630	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
A	$22,187	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
A	$5,598	ACCRUAL
GIA TOKYO GODO KAISHA
A	$107,561	ACCRUAL
GIA LABORATORY DMCC
B	$274,330	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
D	$50,000	ACCRUAL
GIA ENGLAND
D	$650,000	ACCRUAL
GIA HONG KONG LIMITED
D	$200,000	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
D	$300,000	ACCRUAL
GIA LABORATORY DMCC
D	$1,000,000	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
D	$300,000	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
F	$1,164,510	ACCRUAL
GIA HOLDINGS INC
F	$15,149,000	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
F	$2,299,625	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
F	$83,045	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
F	$12,117	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
G	$330,395	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
G	$78,046	ACCRUAL
GIA BELGIUM NV
G	$39,418	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
G	$416,311	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
G	$305,019	ACCRUAL
GIA ENGLAND
G	$54,277	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
G	$651,419	ACCRUAL
GIA HONG KONG LIMITED
G	$132,132	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
G	$4,056,021	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
G	$156,887	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
G	$245	ACCRUAL
GIA TOKYO GODO KAISHA
G	$190,635	ACCRUAL
GIA BELGIUM NV
H	$679,648	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
H	$3,830	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
H	$14,476	ACCRUAL
GIA TOKYO GODO KAISHA
H	$3,650	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
P	$2,326	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
P	$79,097	ACCRUAL
GIA HONG KONG LIMITED
P	$58,993	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
P	$60,834	ACCRUAL
GEMOLOGICAL INSTITUTE INTERNATIONAL INC
Q	$3,150	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
Q	$329,385	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
Q	$51,549	ACCRUAL
GIA BELGIUM NV
Q	$30,203	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
Q	$147,139	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
Q	$247,139	ACCRUAL
GIA ENGLAND
Q	$64,069	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
Q	$485,590	ACCRUAL
GIA HONG KONG LIMITED
Q	$63,081	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
Q	$2,446,427	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
Q	$72,874	ACCRUAL
GIA LABORATORY DMCC
Q	$445,022	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
Q	$16,037	ACCRUAL
GIA TOKYO GODO KAISHA
Q	$158,964	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
R	$583,080	ACCRUAL
GIA BELGIUM NV
R	$4,374,501	ACCRUAL
GIA CHINA LIMITED
R	$591,016	ACCRUAL
GIA ENGLAND
R	$187,871	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
R	$17,399,039	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
R	$1,016,985	ACCRUAL
GIA TOKYO GODO KAISHA
R	$153,224	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
S	$1,280,797	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
S	$860	ACCRUAL
GIA BELGIUM NV
S	$2,578	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
S	$937,771	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
S	$1,617,444	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
S	$60,275	ACCRUAL
GIA HONG KONG LIMITED
S	$1,100	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
S	$32,953,531	ACCRUAL
GIA TOKYO GODO KAISHA
S	$312,133	ACCRUAL

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE R, PART V:	FormAndLineReferenceDesc
Explanation	THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE A INVOLVE THE PAYMENT OF ROYALTIES AND INTEREST BY THE RELATED ORGANIZATIONS TO GIA FOR THE USE OF CERTAIN INTELLECTUAL PROPERTY. THESE RELATED ORGANIZATIONS ARE NOT TAX EXEMPT UNDER SECTION 501(C)(3) OF THE CODE, BECAUSE THEY ARE NOT LOCATED OR OPERATING IN THE UNITED STATES. HOWEVER, IF THESE ORGANIZATIONS WERE TAX EXEMPT UNDER SECTION 501(C)(3) OF THE CODE WITH THE SAME EXEMPT PURPOSES AS GIA, THESE ORGANIZATIONS WOULD HAVE NO UNRELATED BUSINESS INCOME, SINCE ALL OF THEIR INCOME AND ACTIVITIES ARE IDENTICAL IN CHARACTER TO GIA'S TAX-EXEMPT INCOME AND ACTIVITIES. ACCORDINGLY, THESE ROYALTY PAYMENTS ARE NOT TREATED AS UNRELATED BUSINESS INCOME FOR GIA UNDER SECTION 512(B)(13) OF THE CODE. THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE S ARE ASSOCIATED WITH THE PROVISION OF GRADING, EDUCATION, AND MANAGEMENT SERVICES BY GIA. THESE SERVICES ARE PERFORMED IN GIA'S ORDINARY COURSE OF BUSINESS AS DESCRIBED IN SCHEDULE O, PART III, LINE 4B. THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE R ARE ASSOCIATED WITH RESEARCH AND OTHER SERVICES.	ExplanationTxt