GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-15
IRS object ID: 202243199349326259
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

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

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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-15T16:47:46-06:00	ReturnTs
Tax Period End	2021-12-31	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	2021-01-01	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	2022-11-15	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

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	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$451,887,516	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	18	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	1335	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$963,745	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$347,414	PYContributionsGrantsAmt
CY Contributions Grants	$658,727	CYContributionsGrantsAmt
PY Program Service Revenue	$133,630,247	PYProgramServiceRevenueAmt
CY Program Service Revenue	$203,953,543	CYProgramServiceRevenueAmt
PY Investment Income	$23,577,617	PYInvestmentIncomeAmt
CY Investment Income	$57,448,963	CYInvestmentIncomeAmt
PY Other Revenue	$44,557,698	PYOtherRevenueAmt
CY Other Revenue	$96,310,876	CYOtherRevenueAmt
PY Total Revenue	$202,112,976	PYTotalRevenueAmt
CY Total Revenue	$358,372,109	CYTotalRevenueAmt
PY Grants And Similar Paid	$7,465,617	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,576,956	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$115,321,577	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$145,194,816	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$41,922	CYTotalFundraisingExpenseAmt
PY Other Expenses	$90,939,950	PYOtherExpensesAmt
CY Other Expenses	$106,513,967	CYOtherExpensesAmt
PY Total Expenses	$213,727,144	PYTotalExpensesAmt
CY Total Expenses	$253,285,739	CYTotalExpensesAmt
PY Revenues Less Expenses	-$11,614,168	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$105,086,370	CYRevenuesLessExpensesAmt
Total Assets BOY	$629,848,234	TotalAssetsBOYAmt
Total Assets EOY	$751,479,213	TotalAssetsEOYAmt
Total Liabilities BOY	$44,019,961	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$51,868,011	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$585,828,273	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$699,611,202	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	$29,726,120	ExpenseAmt
Grant	$1,576,956	GrantAmt
Revenue	$11,178,588	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	$182,996,312	ExpenseAmt
Revenue	$192,547,901	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	$11,043,956	ExpenseAmt
Revenue	$84,345	RevenueAmt
Desc	RESEARCH & PUBLICATIONS: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$223,766,388	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	0	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	121	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1335	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	18	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	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	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	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	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	NC	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	WV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	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	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
SUSAN JACQUES
PRESIDENT/CEO	39.00	1.00	Yes (X)	Yes (X)	$715,457	$0	$57,779
THOMAS MOSES
EXECUTIVE VP	39.00	1.00	Yes (X)	Yes (X)	$721,341	$0	$50,837
ANNA MARTIN
SVP, GLOBAL DEVELOPMENT	40.00	0.00			$535,295	$0	$49,519	Yes (X)
DAVID TEARLE
SVP & CFO	39.00	1.00		Yes (X)	$531,956	$0	$50,276
PRITESH PATEL
SVP & COO	40.00	0.00			$473,842	$0	$51,071	Yes (X)
JENNIFER WILSON
SVP, GENERAL COUNSEL	39.00	1.00		Yes (X)	$447,241	$0	$51,019
ELIZABETH KEATING
VP, CHIEF ETHICS/COMPL OFFICER	40.00	0.00			$381,795	$0	$49,398	Yes (X)
MARK BUNTZ
SVP, CHIEF MARKETING OFFICER	40.00	0.00			$380,082	$0	$48,062	Yes (X)
JOHN HALL
VP & CIO	40.00	0.00			$358,292	$0	$58,537		Yes (X)
DUNCAN PAY
SVP, CHIEF ACADEMIC OFFICER	40.00	0.00			$365,713	$0	$48,641	Yes (X)
PHILLIP YANTZER
VP, LABORATORY SERVICES	40.00	0.00			$351,437	$0	$44,987		Yes (X)
WUYI WANG
VP, RESEARCH & DEVELOPMENT	40.00	0.00			$347,389	$0	$48,787		Yes (X)
LUCY XIA
VP, GLOBAL LAB PLANNING	40.00	0.00			$334,617	$0	$49,228		Yes (X)
DAVID LIN
VP, CHIEF INFO SEC OFFICER	40.00	0.00			$333,928	$0	$45,490		Yes (X)
LISA GARRIS
VP, HUMAN RESOURCES	40.00	0.00			$272,339	$0	$39,912	Yes (X)
SUSAN SCHINDELAR
FORMER KEY EMPLOYEE	40.00	0.00			$189,307	$0	$0			Yes (X)
DIONE D KENYON
GOVERNOR	7.00	0.00	Yes (X)		$35,500	$0	$0
THOMAS INSLEY
GOVERNOR	6.00	0.00	Yes (X)		$32,500	$0	$0
BARBARA DUTROW
GOVERNOR	5.00	0.00	Yes (X)		$29,000	$0	$0
STEPHEN KAHLER
GOVERNOR	5.00	0.00	Yes (X)		$29,000	$0	$0
LISA LOCKLEAR
GOVERNOR	5.00	0.00	Yes (X)		$29,000	$0	$0
BARBARA SAWREY
GOVERNOR	5.00	0.00	Yes (X)		$29,000	$0	$0
JOHN VALLEY
GOVERNOR	5.00	0.00	Yes (X)		$26,000	$0	$0
PATRICIA ANN KIKUKO HARVEY
GOVERNOR	5.00	0.00	Yes (X)		$24,750	$0	$0
AMIT DHAMANI
GOVERNOR (THRU 11/2021)	4.00	0.00	Yes (X)		$23,512	$0	$0
R ANDREW JOHNSON
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
LAWRENCE MA
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
SAMANTHA RAVICH
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
TAMMY STORINO
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
ELLIOT TANNENBAUM
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
DAVE BINDRA
GOVERNOR (BEG. 11/2021)	4.00	0.00	Yes (X)		$14,000	$0	$0
MARCUS TER HAAR
GOVERNOR (BEG. 11/2021)	4.00	0.00	Yes (X)		$14,000	$0	$0
JEFFREY POST
GOVERNOR	4.00	0.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$7,141,293	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$743,543	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	273	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	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
39 QUEENS ROAD	CENTRAL	HK	GRADING SERVICES	$18,889,931
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B ANTWERP	BE	GRADING SERVICES	$5,762,044
TATA CONSULTANCY SERVICES LIMITED
NIRMAL BUILDING NARIMAN POINT	MUMBAI	IN	IT SERVICES	$5,712,149
DLA PIPER LLP US
			LEGAL SERVICES	$2,469,734	6225 SMITH AVENUE	BALTIMORE	MD	21209
BRINKS GLOBAL SERVICES INC
			SHIPPING SERVICES	$2,418,055	580 5TH AVENUE SUITE 400	NEW YORK	NY	10036

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	90	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
Government Grants	$355,188	GovernmentGrantsAmt
All Other Contributions	$303,539	AllOtherContributionsAmt
Noncash Contributions	$232,653	NoncashContributionsAmt
Total Contributions	$658,727	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GEMOLOGICAL LABORATORY	541990	$193,258,085	$193,258,085
TUITION & FEES	611519	$10,611,113	$10,611,113
GEMOLOGY PUBLICATIONS	511120	$84,345	$84,345

Field	Value	IRS element (for citing)
Total Program Service Revenue	$203,953,543	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$41,887,518	TotalRevenueColumnAmt
Related Or Exempt Func Income	$34,714,594	RelatedOrExemptFuncIncomeAmt
Exclusion	$7,172,924	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$95,489,840	TotalRevenueColumnAmt
Related Or Exempt Func Income	$94,643,840	RelatedOrExemptFuncIncomeAmt
Exclusion	$846,000	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$105,552,375	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$89,990,930	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$15,561,445	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,561,445	TotalRevenueColumnAmt
Exclusion	$15,561,445	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$4,991,991	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$3,524,477	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,467,514	TotalRevenueColumnAmt
Related Or Exempt Func Income	$567,476	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$900,038	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MANAGEMENT FEE	561110	$63,707	$63,707
FOREIGN EXCHANGE LOSS	900099	-$710,185	$0	-$710,185

Field	Value	IRS element (for citing)
Other Revenue Total	-$646,478	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$358,372,109	TotalRevenueColumnAmt
Related Or Exempt Func Income	$333,169,268	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$963,745	UnrelatedBusinessRevenueAmt
Exclusion	$23,580,369	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	$299,240	TotalAmt
Program Services	$299,240	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,167,782	TotalAmt
Program Services	$1,167,782	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$109,934	TotalAmt
Program Services	$109,934	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$5,226,324	TotalAmt
Program Services	$3,130,407	ProgramServicesAmt
Management And General	$2,095,917	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$189,307	TotalAmt
Management And General	$189,307	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$108,444,161	TotalAmt
Program Services	$96,920,325	ProgramServicesAmt
Management And General	$11,487,239	ManagementAndGeneralAmt
Fundraising	$36,597	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,204,478	TotalAmt
Program Services	$7,331,657	ProgramServicesAmt
Management And General	$869,887	ManagementAndGeneralAmt
Fundraising	$2,934	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$14,321,197	TotalAmt
Program Services	$13,421,867	ProgramServicesAmt
Management And General	$899,330	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$8,809,349	TotalAmt
Program Services	$7,929,597	ProgramServicesAmt
Management And General	$877,361	ManagementAndGeneralAmt
Fundraising	$2,391	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,518,678	TotalAmt
Program Services	$1,987,419	ProgramServicesAmt
Management And General	$1,531,259	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,309,294	TotalAmt
Program Services	$181,512	ProgramServicesAmt
Management And General	$1,127,782	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,301,961	TotalAmt
Management And General	$1,301,961	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$31,979,927	TotalAmt
Program Services	$31,286,663	ProgramServicesAmt
Management And General	$693,264	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$9,090,325	TotalAmt
Program Services	$8,431,956	ProgramServicesAmt
Management And General	$658,369	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,330,501	TotalAmt
Program Services	$10,443,262	ProgramServicesAmt
Management And General	$887,239	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$16,018,640	TotalAmt
Program Services	$12,679,996	ProgramServicesAmt
Management And General	$3,338,644	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,412,592	TotalAmt
Program Services	$4,379,033	ProgramServicesAmt
Management And General	$1,033,559	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$522,093	TotalAmt
Program Services	$440,038	ProgramServicesAmt
Management And General	$82,055	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$979,140	TotalAmt
Program Services	$726,177	ProgramServicesAmt
Management And General	$252,963	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$8,378,470	TotalAmt
Program Services	$7,203,575	ProgramServicesAmt
Management And General	$1,174,895	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,415,613	TotalAmt
Program Services	$1,415,011	ProgramServicesAmt
Management And General	$602	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOREIGN WITHHOLDING TAX	$10,857,440	$10,816,328	$41,112
MAINTENANCE	$4,036,127	$3,126,729	$909,398

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$363,166	TotalAmt
Program Services	$337,880	ProgramServicesAmt
Management And General	$25,286	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$253,285,739	TotalAmt
Program Services	$223,766,388	ProgramServicesAmt
Management And General	$29,477,429	ManagementAndGeneralAmt
Fundraising	$41,922	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$12,466,045	BOYAmt
EOY	$64,732,309	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$55,746,774	BOYAmt
EOY	$26,555,338	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$26,344,387	BOYAmt
EOY	$28,018,586	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$7,603,010	BOYAmt
EOY	$6,610,935	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$3,738,838	BOYAmt
EOY	$2,446,672	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,695,985	BOYAmt
EOY	$7,053,768	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$257,974,665	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$131,711,588	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$129,243,200	BOYAmt
EOY	$126,263,077	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$325,135,630	BOYAmt
EOY	$426,584,137	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$63,874,365	BOYAmt
EOY	$63,214,391	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$629,848,234	BOYAmt
EOY	$751,479,213	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,167,809	BOYAmt
EOY	$8,126,494	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,434,184	BOYAmt
EOY	$3,346,064	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$36,417,968	BOYAmt
EOY	$40,395,453	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$44,019,961	BOYAmt
EOY	$51,868,011	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	$567,959,461	BOYAmt
EOY	$680,517,508	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,868,812	BOYAmt
EOY	$19,093,694	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$585,828,273	BOYAmt
EOY	$699,611,202	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$629,848,234	BOYAmt
EOY	$751,479,213	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$105,086,370	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$9,086,867	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$390,308	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	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

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	$606,362	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$319,043	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$272,147	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$347,414	CurrentTaxYearMinus1YearAmt
Current Tax Year	$658,727	CurrentTaxYearAmt
Total	$2,203,693	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$276,776,651	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$229,987,629	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$247,027,166	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$186,612,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$336,198,836	CurrentTaxYearAmt
Total	$1,276,602,782	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$277,383,013	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$230,306,672	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$247,299,313	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$186,959,914	CurrentTaxYearMinus1YearAmt
Current Tax Year	$336,857,563	CurrentTaxYearAmt
Total	$1,278,806,475	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,477,132	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,145,731	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,597,334	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$887,526	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,099,332	CurrentTaxYearAmt
Total	$6,207,055	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$132,563,829	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$87,527,902	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$108,145,449	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$75,574,336	CurrentTaxYearMinus1YearAmt
Current Tax Year	$157,406,084	CurrentTaxYearAmt
Total	$561,217,600	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$134,040,961	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$88,673,633	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$109,742,783	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$76,461,862	CurrentTaxYearMinus1YearAmt
Current Tax Year	$158,505,416	CurrentTaxYearAmt
Total	$567,424,655	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$711,381,820	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,686,528	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,536,191	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,637,647	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,537,374	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,018,924	CurrentTaxYearAmt
Total	$37,416,664	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,686,528	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,536,191	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,637,647	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,537,374	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,018,924	CurrentTaxYearAmt
Total	$37,416,664	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$825,988	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$478,268	CurrentTaxYearAmt
Total	$1,304,256	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$309,969	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,514,474	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$135,744	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,595	CurrentTaxYearMinus1YearAmt
Total	$2,975,782	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$282,379,510	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$241,357,337	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$256,898,692	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$194,512,883	CurrentTaxYearMinus1YearAmt
Current Tax Year	$345,354,755	CurrentTaxYearAmt
Total	$1,320,503,177	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.53870	PublicSupportCY509Pct
Public Support PY509	0.55490	PublicSupportPY509Pct
Investment Income CY	0.02830	InvestmentIncomeCYPct
Investment Income PY	0.02680	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	$232,653	RevenuesIncludedAmt
Assets Included	$33,971,397	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	$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
End Year Balance	$218,557,014	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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
End Year Balance	$161,135,260	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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
End Year Balance	$121,130,211	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$91,213,878	BeginningYearBalanceAmt
Contributions	$25,000,075	ContributionsAmt
Investment Earnings Or Losses	$14,415,304	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,588,086	GrantsOrScholarshipsAmt
Other Expenditures	$405,905	OtherExpendituresAmt
End Year Balance	$128,635,266	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.90790	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.05940	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.03270	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	$147,781,862	OtherCostOrOtherBasisAmt
Depreciation	$47,161,298	DepreciationAmt
Book Value	$100,620,564	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,718,317	OtherCostOrOtherBasisAmt
Depreciation	$5,510,235	DepreciationAmt
Book Value	$208,082	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$32,136,454	OtherCostOrOtherBasisAmt
Depreciation	$23,103,157	DepreciationAmt
Book Value	$9,033,297	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$60,560,995	OtherCostOrOtherBasisAmt
Depreciation	$55,936,898	DepreciationAmt
Book Value	$4,624,097	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$126,263,077	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
GEM COLLECTIONS	$33,971,397
INVESTMENTS IN SUBSIDIARIES	$26,937,774
OTHER ASSETS	$246,456
RIGHT OF USE ASSETS	$2,058,764

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$63,214,391	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL	$22,911,098
OTHER CURRENT LIABILITIES	$255,260
SALES & USE TAX PAYABLE	$22,560
OTHER LONG TERM LIABILITIES	$1,280,737
ACCRUED PAID TIME OFF	$11,711,852
INTERCOMPANY ACCOUNTS	$2,295,236
LEASE LIABILITY	$1,918,710

Field	Value	IRS element (for citing)
Total Liability	$40,395,453	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, 2021, THE INSTITUTE HAD NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE INSTITUTE WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX BENEFITS AS INCOME TAX EXPENSE WHEN ACCRUED. AS THE INSTITUTE HAD NO LIABILITIES FOR UNCERTAIN TAX POSITIONS, THERE HAS BEEN NO ACCRUAL FOR INTEREST AND PENALTIES FOR THE YEAR ENDED DECEMBER 31, 2021 OR 2020.

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	95	PROGRAM SERVICES	LAB & RESEARCH SERVICES	$10,619,858
EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	$97,045
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
SUB-SAHARAN AFRICA	0	0	GRANTMAKING		$9,536
SOUTH AMERICA	0	0	GRANTMAKING		$3,353

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	95	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	95	TotalEmployeeCnt
Subtotal Spent	$37,687,306	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$37,687,306	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	SCHOLARSHIP AWARDS	TypeOfAssistanceTxt
Region	EAST ASIA AND THE PACIFIC	RegionTxt
Recipient	24	RecipientCnt
Non Cash Assistance	$97,045	NonCashAssistanceAmt
Description Of Non Cash Asst	TUITION REDUCTION	DescriptionOfNonCashAsstTxt
Valuation Method Used	FMV	ValuationMethodUsedDesc

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	0	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 (9 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	$52,422	FMV	SEE SUPPLEMENTAL INFORMATION, PART IV	SUPPORT LAW ENFORCEMENT FUNCTION OF REDUCING THEFT, FRAUD & MISREPRESENTATION
AMERICAN GEM SOCIETY
501(C)(6)	$50,000	$0			AGS CONCLAVE	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272
AMERICAN GEM SOCIETY
501(C)(6)	$15,000	$10,464	COST	EDUCATIONAL MATERIALS	AGS CLASS SPONSORSHIP	8881 W SAHARA AVE	LAS VEGAS	NV	89117	951409272
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
JEWELERS FOR CHILDREN
501(C)(3)	$30,000	$0			COMMUNITY SUPPORT	120 BROADWAY SUITE 2820	NEW YORK	NY	10271	133716474
JEWELERS VIGILANCE COMMITTEE
501(C)(6)	$15,000	$0			SUPPORT EDUCATION SERVICES	801 SECOND AVENUE 303	NEW YORK	NY	10017	131661424
MERCURY FREE MINING INC
501(C)(3)	$11,648	$0			SUPPORT EDUCATION OF ARTISANAL MINERS IN GEM MINING COMMUNITIES	4070 SW FAIRHAVEN DR	CORVALLIS	OR	97333	834627223
RESOLVE INC
501(C)(3)	$12,500	$0			SUPPORT OF PEACE DIAMONDS PROGRAM FOR MINE RECLAMATION	1255 23RD STREET NW SUITE 275	WASHINGTON	DC	20037	521841035
UNIVERSITY OF ARIZONA
GOVERNMENT ENTITY	$0	$83,561	FMV	CLASSROOM EQUIPMENT	ADVANCE GEMOLOGICAL EDUCATION	1303 E UNIVERSITY BOX 5	TUCSON	AZ	85719	742652689

Field	Value	IRS element (for citing)
Total501c3 Org	6	Total501c3OrgCnt
Total Other Org	2	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIP AWARDS	GrantTypeTxt
Recipient	595	RecipientCnt
Non Cash Assistance	$1,167,782	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 2021, GIA OFFERED A TWO-WEEK GEMOLOGY SEMINAR FREE OF CHARGE FOR LAW ENFORCEMENT OFFICERS IN NEW YORK CITY. THE PURPOSE OF THE SEMINAR 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 2021, 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)
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
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	Yes (1)	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 (16 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	$580,214	$0	$131,600	$0	$3,643	$0	$26,000	$0	$31,779	$0	$773,236	$0	$0	$0
THOMAS MOSES
EXECUTIVE VP	$570,995	$0	$129,400	$0	$20,946	$0	$26,000	$0	$24,837	$0	$772,178	$0	$0	$0
ANNA MARTIN
SVP, GLOBAL DEVELOPMENT	$416,284	$0	$111,800	$0	$7,211	$0	$26,000	$0	$23,519	$0	$584,814	$0	$0	$0
DAVID TEARLE
SVP & CFO	$430,413	$0	$97,900	$0	$3,643	$0	$26,000	$0	$24,276	$0	$582,232	$0	$0	$0
PRITESH PATEL
SVP & COO	$385,214	$0	$87,800	$0	$828	$0	$19,500	$0	$31,571	$0	$524,913	$0	$0	$0
JENNIFER WILSON
SVP, GENERAL COUNSEL	$361,498	$0	$82,100	$0	$3,643	$0	$26,000	$0	$25,019	$0	$498,260	$0	$0	$0
ELIZABETH KEATING
VP, CHIEF ETHICS/COMPL OFFICER	$291,796	$0	$78,600	$0	$11,399	$0	$26,000	$0	$23,398	$0	$431,193	$0	$0	$0
MARK BUNTZ
SVP, CHIEF MARKETING OFFICER	$297,954	$0	$81,300	$0	$828	$0	$14,428	$0	$33,634	$0	$428,144	$0	$0	$0
JOHN HALL
VP & CIO	$283,449	$0	$71,200	$0	$3,643	$0	$26,000	$0	$32,537	$0	$416,829	$0	$0	$0
DUNCAN PAY
SVP, CHIEF ACADEMIC OFFICER	$286,239	$0	$77,100	$0	$2,374	$0	$19,500	$0	$29,141	$0	$414,354	$0	$0	$0
PHILLIP YANTZER
VP, LABORATORY SERVICES	$283,707	$0	$63,900	$0	$3,830	$0	$26,000	$0	$18,987	$0	$396,424	$0	$0	$0
WUYI WANG
VP, RESEARCH & DEVELOPMENT	$279,687	$0	$65,300	$0	$2,402	$0	$26,000	$0	$22,787	$0	$396,176	$0	$0	$0
LUCY XIA
VP, GLOBAL LAB PLANNING	$270,747	$0	$62,600	$0	$1,270	$0	$26,000	$0	$23,228	$0	$383,845	$0	$0	$0
DAVID LIN
VP, CHIEF INFO SEC OFFICER	$266,000	$0	$67,100	$0	$828	$0	$16,013	$0	$29,477	$0	$379,418	$0	$0	$0
LISA GARRIS
VP, HUMAN RESOURCES	$217,336	$0	$52,900	$0	$2,103	$0	$26,000	$0	$13,912	$0	$312,251	$0	$0	$0
SUSAN SCHINDELAR
FORMER KEY EMPLOYEE	$0	$0	$0	$0	$189,307	$0	$0	$0	$0	$0	$189,307	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	GROSS-UPS - ON OCCASION, GROSS-UP PAYMENTS ASSOCIATED WITH TAXABLE BENEFITS ARE PROVIDED. IN SUCH CASES, BOTH THE BENEFIT AND THE GROSS-UP AMOUNT ARE REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2. GROSS-UPS ARE AVAILABLE TO ALL EMPLOYEE GROUPS. HOUSING ALLOWANCE - THE EXECUTIVE VP RECEIVED HOUSING AS PROVIDED IN HIS EMPLOYMENT ARRANGEMENT. THE ARRANGEMENT WAS APPROVED IN ADVANCE BY DISINTERESTED MEMBERS OF THE BOARD OF GOVERNORS BASED ON EXPERT OPINION THAT THE ARRANGEMENT WAS REASONABLE. THE BENEFIT WAS REPORTED AS TAXABLE COMPENSATION ON THE EXECUTIVE VP'S FORM W-2. HEALTH CLUB FEES - AS PROVIDED IN THE GIA EMPLOYEE HANDBOOK, GIA PROVIDES TO ALL EMPLOYEES ON A ONE-TIME BASIS, REIMBURSEMENT UP TO $100 OF THE EMPLOYEE'S HEALTH CLUB OR FITNESS PROGRAM MEMBERSHIP FEE. GIA WILL ONLY REIMBURSE THE EMPLOYEE ONCE RECEIPTS ARE SUBMITTED. THIS REIMBURSEMENT IS AVAILABLE TO ALL EMPLOYEES. THE BENEFIT IS REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2.
PART I, LINE 4A	SEPARATION PAYMENTS WERE MADE, AS FOLLOWS: $189,307 TO SUSAN SCHINDELAR, OUTGOING VP, GLOBAL MARKETING
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) AS WELL AS SEPARATION PAYMENTS MADE TO ONE EMPLOYEE PER THEIR SEPARATION AGREEMENT.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
SEE PART V
SEE PART V	$759,318	SEE PART V	0
SEE PART V
SEE PART V	$261,081	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 $759,318(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 2021, 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, LINE 2:

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 2021, ONE FIRM ASSOCIATED WITH A MEMBER OF THE BOARD OF GOVERNORS PAID FEES RELATED TO LABORATORY SERVICES TO GIA. THE FEES PAID TO GIA WERE THE SAME AS THOSE PAID BY ANY OTHER SIMILARLY-SITUATED CLIENT. THE FOLLOWING FIRM WAS A CLIENT OF THE GIA LABORATORY BEFORE THE AFFILIATED INDIVIDUAL BECAME A MEMBER 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: $261,081(D) DESCRIPTION OF TRANSACTION: LABORATORY SERVICES

Schedule M IRS990ScheduleM

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	43	ContributionCnt
Noncash Contributions Rpt F990	$232,653	NoncashContributionsRptF990Amt
Method Of Determining Revenues	SALE OF COMP. PROP.	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	5	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 AND MOST	SIGNIFICANT ACTIVITIES: 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. IMPACT OF COVID-19: ON MARCH 11, 2020, THE WORLD HEALTH ORGANIZATION DECLARED THE NOVEL STRAIN OF CORONAVIRUS (SARS-COV-2) THAT CAN CAUSE THE DISEASE COVID-19 A GLOBAL PANDEMIC AND RECOMMENDED CONTAINMENT AND MITIGATION MEASURES WORLDWIDE. THE EFFECTS OF THE PANDEMIC ADVERSELY IMPACTED GIA'S OPERATIONS IN 2020 AND TO SOME EXTENT IN 2021. IN ADDITION TO GLOBAL MACROECONOMIC EFFECTS, THE CORONAVIRUS OUTBREAK AND OTHER RELATED ADVERSE PUBLIC HEALTH DEVELOPMENTS HAVE CAUSED DISRUPTION TO THE DELIVERY OF GIA SERVICES AS A RESULT OF THE TEMPORARY CLOSURES MANDATED BY FEDERAL, STATE, AND LOCAL GOVERNMENTS IN THEIR EFFORTS TO PREVENT THE SPREAD OF THE CORONAVIRUS. SINCE THE EMERGENCE OF THE PANDEMIC, GIA HAS WORKED CONTINUOUSLY WITH LOCAL GOVERNMENTS AND PUBLIC HEALTH AUTHORITIES TO ENSURE THAT IT COULD CONTINUE TO FULFILL ITS MISSION WHILE MAINTAINING A SAFE ENVIRONMENT FOR ITS EMPLOYEES AND STUDENTS. MANY EDUCATIONAL OFFERINGS WERE MADE AVAILABLE ONLINE IN PLACE OF IN-PERSON EVENTS, WHILE THE ALREADY-OPERATIONAL DISTANCE EDUCATION CURRICULUM CONTINUED TO BE WIDELY AVAILABLE TO THE GENERAL PUBLIC. THOROUGH AND COMPREHENSIVE INVESTMENTS WERE MADE TO ADAPT BOTH PHYSICAL SPACES AND WORK PROCESSES SO THAT CONSUMER PROTECTION ACTIVITIES COULD BE CONTINUED. GIA CONTINUES TO MONITOR THE IMPACTS.
FORM 990, PART III, LINE 1, ORGANIZATION MISSION STATEMENT:	THE INSTITUTE'S MISSION AND MOST SIGNIFICANT ACTIVITIES ARE (A) OPERATING A SCHOOL PROVIDING EDUCATION AND GRANTING DIPLOMAS IN GEMOLOGY AND RELATED AREAS; (B) PROTECTING THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS, DETERRING GEM THEFT, ASSISTING IN THE RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND PROMOTING STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR 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 2021, TOTAL ENROLLMENTS WERE 13,867, COMPRISED OF 1,571 ON-CAMPUS AND 12,296 THROUGH DISTANCE EDUCATION. GIA WAS AWARDED THE SCHOOL OF EXCELLENCE AWARD IN 2017 (CALIFORNIA) AND 2014 (NEW YORK) BY THE ACCREDITING COMMISSION OF CAREER SCHOOLS AND COLLEGES (ACCSC). ONLY A HANDFUL OF SCHOOLS IN THE COUNTRY QUALIFY FOR THIS HIGH HONOR. GIA'S EDUCATIONAL OFFERINGS COVER THE GAMUT OF GEMOLOGY SUBJECTS, INCLUDING, BUT NOT LIMITED TO: (A) THE USE OF GEMOLOGICAL INSTRUMENTS, (B) THE OPTICAL AND PHYSICAL PROPERTIES OF DIAMONDS, GEMSTONES, PEARLS AND OTHER NATURAL ORGANIC GEM MATERIALS, (C) 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 JUNIOR GEMOLOGIST PROGRAM TEACHES GEMOLOGY, GEOLOGY AND MINERALOGY TO LOCAL STUDENTS AND YOUTH GROUPS, WITH INSTRUCTION PROVIDED BY THE INSTITUTE'S INSTRUCTORS AND MEMBERS OF THE GEM AND JEWELRY INDUSTRY. IN 2021, THE WORKSHOP WAS DELIVERED VIA ZOOM TO APPROXIMATELY 785 STUDENTS AT 14 CALIFORNIA SCHOOLS. 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 2021, CAREER FAIR AND OPEN HOUSE EVENTS WERE SUSPENDED IN COMPLIANCE WITH LOCAL PUBLIC HEALTH GUIDELINES. 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 16,300 ITEMS IN ITS CIRCULATING COLLECTION, OVER 49,000 ITEMS IN THE RENOWNED CARTIER RARE BOOK REPOSITORY AND ARCHIVES, OVER 246,000 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 555 DIGITAL TITLES PURCHASED THROUGH OVERDRIVE, A DIGITAL CONTENT PROVIDER, AND 832 DIGITIZED VERSIONS OF RARE WORKS, SCANNED FROM ITS COLLECTION, AVAILABLE ON INTERNET ARCHIVE (ARCHIVE.ORG). IN 2021, THE LIBRARY ADDED TO ITS HOLDINGS THE BISHOP COLLECTION: INVESTIGATIONS AND STUDIES IN JADE, 1906, A RARE AND HISTORICAL TWO-VOLUME SET OF BOOKS. LIMITED TO JUST 100 COPIES, THE WORK DOCUMENTS THE PRIVATE JADE COLLECTION OF HEBER REGINALD BISHOP (1840-1902), A NOTED 19TH CENTURY BUSINESSMAN AND PHILANTHROPIST. THE OTHER 99 COPIES ARE IN PRIVATE COLLECTIONS, MUSEUMS AND LIBRARIES. THE LIBRARY HAS SCANNED THESE BOOKS AND CREATED A HIGH-QUALITY, FREELY AVAILABLE DIGITAL VERSION. IT IS INCLUDED IN ITS DIGITAL ARCHIVE OF SIGNIFICANT WORKS FROM THE GIA LIBRARY, HTTPS://ARCHIVE.ORG/DETAILS/GIALIBRARY. THE INSTITUTE'S MUSEUM ALSO EDUCATES THE PUBLIC ON GEMS AND GEMOLOGY, DISPLAYING CUT GEMS, MINERAL SPECIMENS AND JEWELRY. DURING 2021, MUSEUM SPECIMENS WERE LOANED TO THE PEROT MUSEUM OF NATURE AND SCIENCE IN DALLAS AND THE SAN DIEGO NATURAL HISTORY MUSEUM FOR EXHIBIT. THE MUSEUM'S KNOWLEDGEABLE CURATORS WERE ALSO INTERVIEWED TWICE ON MINERAL-RELATED TOPICS FOR THE POPULAR EDUCATIONAL WEBSITE "HOW STUFF WORKS". 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 2021, 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 COLORTREATED. 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 88 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 ADDITION, GIA HAS INITIATED A FACEBOOK GROUP, WHICH HAS NEARLY 25,000 MEMBERS AND WHERE GIA POSTS RESEARCH AND EDUCATIONAL CONTENT. WEBSITE PAGES VIEWS FOR THE YEAR 2021: GEMS & GEMOLOGY: 932,326 RESEARCH & NEWS: 742,932 PUBLICATION INFORMATION FOR THE YEAR 2021: ISSUES DISTRIBUTED TO SUBSCRIBERS: 2,425 CURRENT ISSUES ORDERED: 1,420 BACK ISSUES ORDERED: 1,484 TOTAL ISSUES: 5,329
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:	IN MAY 2021, THE BOARD AS A WHOLE REVIEWED THE BOARD COMPENSATION PROCESS AND SET 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	TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 1,522,670. MANAGEMENT AND GENERAL EXPENSES 33,740. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,556,410. RECRUITING: PROGRAM SERVICE EXPENSES 414,753. MANAGEMENT AND GENERAL EXPENSES 9,190. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 423,943. OTHER PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 29,058,700. MANAGEMENT AND GENERAL EXPENSES 643,896. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,702,596. COMPLIANCE PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 290,540. MANAGEMENT AND GENERAL EXPENSES 6,438. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 296,978.
FORM 990, PART XI, LINE 9:	UNREALIZED FOREIGN EXCHANGE LOSS -390,308.

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	$8,949,473	$5,325,640	GEMOLOGICAL INSTITIUTE OF AMERICA INC
GIA ALUMNI ASSOCIATION LLC
			EDUCATIONAL SERVICES		$0	$8,239	GEMOLOGICAL INSTITIUTE 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 INSTITIUTE OF AMERICA INC	Yes (1)
GIA ENGLAND
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITIUTE OF AMERICA INC	Yes (1)	104 GREAT RUSSELL STREET	LONDON WCB LA	UK	UK
GIA (INTERNATIONAL) COMPANY LTD
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITIUTE OF AMERICA INC	Yes (1)	U-CHU-LIANG BLDG 2ND FL 968 RAMA	SILOM BANGRAK 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 (13 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 INSTITIUTE OF AMERICA INC	C	$1,943,885	$2,031,883	1.00000	Yes (1)
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
U-CHU-LIANG BLDG 10TH FL 968 RAM	SILOM BANGRAK BANGKOK	TH	LIMITED LABORATORY SERVICE	TH	GEMOLOGICAL INSTITIUTE OF AMERICA INC	C	$12,313,698	$7,098,301	1.00000	Yes (1)
GIA HONG KONG LIMITED
3RD FLOOR NEW WORLD TOWER II	QUEENS ROAD CENTRAL	HK	EDUCATIONAL SERVICES	HK	GEMOLOGICAL INSTITIUTE OF AMERICA INC	C	$1,023,055	$2,225,131	1.00000	Yes (1)
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B ANTWERP	BE	LABORATORY AND RESEARCH SERVICES	BE	GEMOLOGICAL INSTITIUTE OF AMERICA INC	C	$3,614,719	$3,348,306	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 INSTITIUTE OF AMERICA INC	C	$13,762,891	$15,142,947	1.00000	Yes (1)
GEMOLOGICAL INSTITUTE INTERNATIONAL INC
			EDUCATIONAL AND TRAINING SERVICES		GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$552,621	$206,497	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	LABORATORY SERVICES	IN	GIA HOLDINGS INC	C	$846,909	$832,594	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	$6,635,526	$3,888,923	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	$6,074,764	$2,897,006	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	$18,178,970	$15,886,026	1.00000	Yes (1)
GIA CHINA LIMITED
ROOM 2111 21/F 166 LUJIAZUI RING	FREE TRADE PILOT ZONE SHANGAI	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		$6	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	$196,135	$184,544	1.00000	Yes (1)							068602

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (1)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	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 (68 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
GIA (INTERNATIONAL) COMPANY LTD
A	$6,010	ACCRUAL
GIA BELGIUM NV
A	$66,562	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
A	$1,128,789	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
A	$2,348,654	ACCRUAL
GIA ENGLAND
A	$21,421	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
A	$88,001,152	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
A	$14,238	ACCRUAL
GIA TOKYO GODO KAISHA
A	$128,967	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
A	$2,377	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
A	$3,165,245	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
D	$400,000	ACCRUAL
GIA ENGLAND
D	$425,000	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
D	$100,000	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
F	$1,217,895	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
F	$1,383,498	ACCRUAL
GIA HOLDINGS INC
F	$29,202,995	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
F	$2,429,338	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
F	$159,959	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
F	$81,334	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
G	$318,612	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
G	$27,250	ACCRUAL
GIA BELGIUM NV
G	$83,735	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
G	$224,273	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
G	$434,176	ACCRUAL
GIA ENGLAND
G	$233,195	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
G	$1,082,236	ACCRUAL
GIA HONG KONG LIMITED
G	$114,647	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
G	$5,025,463	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
G	$351,874	ACCRUAL
GIA TOKYO GODO KAISHA
G	$303,935	ACCRUAL
GIA BELGIUM NV
H	$38,557	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
H	$820	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
P	$13,046	ACCRUAL
GIA HONG KONG LIMITED
P	$55,106	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
P	$28,893	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
Q	$315,891	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
Q	$51,686	ACCRUAL
GIA BELGIUM NV
Q	$65,368	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
Q	$136,592	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
Q	$203,648	ACCRUAL
GIA ENGLAND
Q	$62,411	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
Q	$452,276	ACCRUAL
GIA HONG KONG LIMITED
Q	$49,812	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
Q	$2,277,950	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
Q	$76,274	ACCRUAL
GIA TOKYO GODO KAISHA
Q	$144,369	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
Q	$14,653	ACCRUAL
GIA ENGLAND
Q	$62,411	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
R	$632,410	ACCRUAL
GIA BELGIUM NV
R	$4,543,865	ACCRUAL
GIA CHINA LIMITED
R	$585,178	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
R	$49,359	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
R	$79,952	ACCRUAL
GIA ENGLAND
R	$100,926	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
R	$18,897,724	ACCRUAL
GIA TOKYO GODO KAISHA
R	$63,254	ACCRUAL
GIA LABORATORY SINGAPORE PTE LTD
R	$199,152	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
S	$624,283	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
S	$1,200	ACCRUAL
GIA BELGIUM NV
S	$250	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
S	$738,860	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
S	$523,992	ACCRUAL
GIA ENGLAND
S	$4,330	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
S	$38,100	ACCRUAL
GIA HONG KONG LIMITED
S	$1,670	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
S	$42,695,596	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
S	$3,900	ACCRUAL
GIA TOKYO GODO KAISHA
S	$257,485	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