AMERICAN GEM SOCIETY: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN GEM SOCIETY (EIN 95-1409272)
- Tax period
- 2018-12-01 to 2019-11-30
- Filed
- 2020-09-16
- IRS object ID
- 202022609349301117
- Schema version
- 2018v3.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-09-16T09:57:52-05:00 | ReturnTs |
| Tax Period End | 2019-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2355 E CAMELBACK RD STE 900 | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 850169065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-12-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951409272 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN GEM SOCIETY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7022556500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8881 W SAHARA AVENUE | AddressLine1Txt |
| City | LAS VEGAS | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89117 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANICE BROOKS | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7022556500 | PhoneNum |
| Signature | 2020-09-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRENDA BLUNT | PreparerPersonNm |
| PTIN | P00075126 | PTIN |
| Phone | 4803151040 | PhoneNum |
| Preparation | 2020-09-01 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 65.140.210.170 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-09-01 | IPDt |
| IP Tm | 18:18:43 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | E0F7D269FA6FEBC33DEB7BB42C6BCAC2B3129DE9 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 2569664FE8898675A9D9EF954B86319738E473A8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-09-10 13:11:23Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JANICE BROOKS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8881 W SAHARA AVENUE | AddressLine1Txt |
| City | LAS VEGAS | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89117 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,732,995 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.AGS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1934 | FormationYr |
| Legal Domicile State | NV | LegalDomicileStateCd |
| Activity Or Mission | AGS IS DEDICATED TO CONSUMER PROTECTION, ETHICAL BUSINESS STANDARDS, AND THE (CONT'D ON SCH O) DEVELOPMENT OF THE HIGHEST GEMOLOGICAL SKILL, KNOWLEDGE, AND GRADING STANDARDS OF ITS MEMBERSHIP AND CUSTOMERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 78 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $136,600 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $861 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $631,901 | PYContributionsGrantsAmt |
| CY Contributions Grants | $813,393 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,980,070 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,801,908 | CYProgramServiceRevenueAmt |
| PY Investment Income | $184,804 | PYInvestmentIncomeAmt |
| CY Investment Income | $245,074 | CYInvestmentIncomeAmt |
| PY Other Revenue | $571,933 | PYOtherRevenueAmt |
| CY Other Revenue | $406,274 | CYOtherRevenueAmt |
| PY Total Revenue | $8,368,708 | PYTotalRevenueAmt |
| CY Total Revenue | $8,266,649 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $28,143 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $50,624 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,830,690 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,083,920 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,876,199 | PYOtherExpensesAmt |
| CY Other Expenses | $3,681,987 | CYOtherExpensesAmt |
| PY Total Expenses | $7,735,032 | PYTotalExpensesAmt |
| CY Total Expenses | $7,816,531 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $633,676 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $450,118 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,331,283 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,819,009 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $936,129 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $860,218 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,395,154 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,958,791 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AGS IS DEDICATED TO CONSUMER PROTECTION, ETHICAL BUSINESS STANDARDS, AND THE DEVELOPMENT OF THE HIGHEST GEMOLOGICAL SKILL, KNOWLEDGE, AND GRADING STANDARDS OF ITS MEMBERSHIP AND CUSTOMERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | AMERICAN GEM SOCIETY LABORATORIES, LLC WAS FOUNDED TO SUPPORT THE AGS MISSION. IT IS A NONPROFIT DIAMOND GRADING LABORATORY WITH A MISSION OF CONSUMER PROTECTION. ADHERING TO THE AGS DIAMOND GRADING STANDARDS, AGS LABORATORIES IS DEDICATED TO OFFERING DIAMOND GRADING REPORTS THAT PROVIDE CONSISTENCY AND ACCURACY BASED ON SCIENCE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATION DEVELOPS EDUCATIONAL MATERIALS FOR OUR MEMBERSHIP, WHICH THEY CAN USE TO EDUCATE CONSUMERS IN THEIR RESPECTIVE COMMUNITIES, RESULTING IN AN ENHANCED REPUTATION FOR THE JEWELRY INDUSTRY. APPROXIMATELY 2,000 MEMBERS RECERTIFY ANNUALLY, 700 ATTEND THE ANNUAL EDUCATIONAL CONFERENCE, AND 150 COMPLETE EDUCATION COURSES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP MAINTAINS THE PROCESSES, STANDARDS AS OUTLINED IN THE AGS MEMBERSHIP MANUAL, MEMBER JOURNEY, AND MEMBER BENEFIT PROGRAMS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | 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 | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 73 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 78 | 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 | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| 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 | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JANICE BROOKS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7022556500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8881 W SAHARA AVE | AddressLine1Txt |
| City | LAS VEGAS | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89117 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| AMANDA COLEMAN-PHELPS | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| BERYL RAFF THRU 0419 | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CARYL CAPECI | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| SCOTT UDELL | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| RONALD VANDERLINDEN | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| YANCY WEINRICH THRU 0419 | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| STEWART WICHT | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MITCHELL CLARK CG | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| SCOTT MURPHY | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| NIVEET NAGPAL | ||||||||
| DIRECTOR AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CLAYTON BROMBERG CG | ||||||||
| CHAIR: AGSL ADVISORY COMM. | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| BRYAN MOELLER CGA | ||||||||
| CHAIR: GEM SCIENCES COMM. | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MARC NANASI RS | ||||||||
| CHAIR: YOUNG TITLEHOLDERS COMM. | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KELLY NEWTON | ||||||||
| CHAIR: MEMBERSHIP COMMITTE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ALEXIS PADIS CGA | ||||||||
| CHAIR: CONCLAVE SUB-COMMITTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| SARAH PERSON CG | ||||||||
| CHAIR: EDUCATION COMMITTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MARC ALTMAN CGA | ||||||||
| CHAIR: INTERNATIONAL GUILDS COUNCIL | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| LISA BRIDGE CG | ||||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| GEORGIE GLEIM CG | ||||||||
| SENIOR ADVISOR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| LARRY RICKERT | ||||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JOHN CARTER CGA | ||||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MICHAEL RICHARDS CG | ||||||||
| PRESIDENT ELECT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| KATHERINE BODOH | ||||||||
| CEO, AGS & AGS LABS | 40.00 | $186,992 | $0 | $13,309 | Yes (X) | |||
| JANICE BROOKS | ||||||||
| CFO, AGS & AGS LABS | 40.00 | $119,846 | $0 | $8,892 | Yes (X) | |||
| JASON QUICK | ||||||||
| AGS LABS EXEC DIRECTOR | 40.00 | $117,191 | $0 | $12,953 | Yes (X) | |||
| JAMES DIMICK THRU 11519 | ||||||||
| AGS LABS DIR BUSINESS DEV | 40.00 | $126,132 | $0 | $20,520 | Yes (X) | |||
| CHARLES FORBES THRU 718 | ||||||||
| COO, AGS LABS | 40.00 | $105,238 | $0 | $8,210 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $655,399 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $63,884 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | 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 (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FREEMAN AUDIO VISUAL | |||||
| 3801 ADLER DR STE 150 | DALLAS | TX | 75211 | AUDIO VISUAL SERVICES FOR EVENTS | $208,510 |
| MEDIAMAX NETWORK LLC | |||||
| 200 SUMMIT LAKE DR | VALHALLA | NY | 10595 | MEDIA ADVERTISING SERVICES | $149,330 |
| NATIONAL KEYNOTE SPEAKERS | |||||
| 10624 S EASTERN AVE | HENDERSON | NV | 89052 | EVENT SPEAKER SERVICES | $125,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $813,393 | AllOtherContributionsAmt |
| Total Contributions | $813,393 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LABORATORY FEES | 561499 | $4,627,296 | $4,627,296 |
| MEMBERSHIP DUES | 561499 | $1,525,044 | $1,525,044 |
| EVENTS | 561499 | $574,508 | $574,508 |
| COURSE REVIEW AND FEES | 561499 | $59,062 | $59,062 |
| MISC. PROGRAM REVENUE | 900099 | $15,998 | $15,998 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,801,908 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $245,074 | TotalRevenueColumnAmt |
| Exclusion | $245,074 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $128,048 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $128,048 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $607,972 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $338,298 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $269,674 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $269,674 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| ADVERTISING INCOME | 812900 | $100,086 | $100,086 |
| INDEPENDENT CUTTER | 900099 | $36,514 | $36,514 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $136,600 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,266,649 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,071,582 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $136,600 | UnrelatedBusinessRevenueAmt |
| Exclusion | $245,074 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,624 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $362,744 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,008,557 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,403 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $292,257 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,959 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,497 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,840 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,544 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $766,704 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $528,736 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,153 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,442 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,178 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,924 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $571,303 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,730 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| REPAIRS AND MAINTENANCE | $214,400 |
| MISCELLANEOUS | $158,131 |
| BANK MERCHANT FEES | $112,785 |
| RESEARCH AND DEVELOPMEN | $92,403 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,217 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,816,531 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,173 | BOYAmt |
| EOY | $1,268,507 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,031,138 | BOYAmt |
| EOY | $934,662 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,291 | BOYAmt |
| EOY | $34,080 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $276,243 | BOYAmt |
| EOY | $180,638 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,856,628 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,239,249 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,797,757 | BOYAmt |
| EOY | $4,617,379 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,187,848 | BOYAmt |
| EOY | $6,009,691 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,469 | BOYAmt |
| EOY | $18,200 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,733 | BOYAmt |
| EOY | $392,346 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,631 | BOYAmt |
| EOY | $363,506 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,331,283 | BOYAmt |
| EOY | $13,819,009 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $415,292 | BOYAmt |
| EOY | $357,515 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,837 | BOYAmt |
| EOY | $502,703 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $936,129 | BOYAmt |
| EOY | $860,218 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,387,878 | BOYAmt |
| EOY | $12,950,860 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,276 | BOYAmt |
| EOY | $7,931 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,395,154 | BOYAmt |
| EOY | $12,958,791 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,331,283 | BOYAmt |
| EOY | $13,819,009 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $450,118 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $113,519 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $725,689 | OtherCostOrOtherBasisAmt |
| Book Value | $725,689 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,906,346 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,460,253 | DepreciationAmt |
| Book Value | $2,446,093 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,848,063 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,589,783 | DepreciationAmt |
| Book Value | $1,258,280 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $376,530 | OtherCostOrOtherBasisAmt |
| Depreciation | $189,213 | DepreciationAmt |
| Book Value | $187,317 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,617,379 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $8,359,218 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $113,519 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $338,298 | OtherRevenueAmt |
| Revenue Not Reported | $451,817 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,907,401 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $20,544 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $338,704 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $359,248 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,266,649 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,134,285 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $338,298 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $338,298 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,795,987 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $20,544 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $20,544 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,816,531 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COGS 338,298. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TEMP RESTRICTED CONTRIBUTIONS 655. INTEREST INCOME 232,930. INVESTMENT INCOME 105,119. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COGS 338,298. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL GUILDS AGS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1029 STREET RD | AddressLine1Txt |
| City | SOUTHHAMPTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18966 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 475522413 | RecipientEIN |
| IRC Section | 501(C)(6) | IRCSectionDesc |
| Cash Grant | $50,624 | CashGrantAmt |
| Purpose Of Grant | EDUCATION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | AMERICAN GEM SOCIETY CONTROLS THE BOARD OF INTERNATIONAL GUILD AGS AND CAN MONITOR THE USE OF ALL GRANTS TO THAT ORGANIZATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KATHERINE BODOH | ||||||||||||||
| CEO, AGS & AGS LABS | $174,842 | $0 | $12,150 | $0 | $0 | $0 | $0 | $0 | $14,473 | $0 | $201,465 | $0 | $0 | $0 |
| CHARLES FORBES THRU 718 | ||||||||||||||
| COO, AGS LABS | $105,238 | $0 | $0 | $0 | $0 | $0 | $3,701 | $0 | $4,994 | $0 | $113,933 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | DURING CALENDAR 2018, FORMER AGS LABORATORIES COO CHARLES FORBES RECEIVED A SEVERANCE OF THREE MONTHS OF SALARY, IN THE AMOUNT OF $28,750. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE, COMPRISED OF THE PRESIDENT, PRESIDENT-ELECT, SENIOR ADVISOR, TREASURER, SECRETARY, CEO (NON-VOTING) AND CFO (NON-VOTING) SHALL HAVE AND MAY EXERCISE THE POWERS OF THE INTERNATIONAL BOARD OF DIRECTORS CONCERNING TRADE AND PUBLIC RELATIONS AND SUCH DUTIES AND AUTHORITY AS SHALL BE SET FORTH IN THE BYLAWS AND AS MAY BE DELEGATED BY THE INTERNATIONAL BOARD OF DIRECTORS. THE COMPENSATION OF THE CEO SHALL BE FIXED BY THE EXECUTIVE COMMITTEE. THE COMPENSATION OF THE CFO SHALL BE FIXED BY THE CEO. |
| FORM 990, PART VI, SECTION A, LINE 2 | CLAYTON BROMBERG, AGSL ADVISORY COMMITTEE CHAIR AND MICHAEL RICHARDS, PRESIDENT ELECT, HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE AMERICAN GEM SOCIETY ("AGS")IS AN ORGANIZATION COMPRISED OF MEMBERS THAT INCLUDE TWO CLASSES WITH VOTING RIGHTS, TITLEHOLDER AND FIRM MEMBERS. TITLEHOLDERS ARE ENTITLED TO VOTE ON ALL PROPOSALS BROUGHT TO THE MEMBERS INCLUDING VOTING FOR THE BOARD MEMBERS AND OFFICERS OF THE ORGANIZATION. FOR SIGNIFICANT ISSUES, AS DEEMED BY THE BOARD, ONLY FIRM MEMBERS MAY VOTE AND EACH FIRM MEMBER HAS ONE VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7A | ONE POSITION OF THE BOARD IS FILLED BY THE CHAIR OF THE AGS LABORATORIES ADVISORY COMMITTEE. THAT CHAIR IS APPOINTED BY THE AMERICAN GEM SOCIETY LABORATORIES, LLC, SUBJECT TO THE APPROVAL OF THE AGS GOVERNING BODY. THE REMAINING BOARD SEATS ARE ELECTED BY THE TITLEHOLDER MEMBERS ELIGIBLE TO VOTE FROM A SLATE PRESENTED BY THE NOMINATING COMMITTEE AND APPROVED BY THE INTERNATIONAL BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | BYLAW AMENDMENTS ARE VOTED ON BY THE TITLEHOLDER MEMBERS ELIGIBLE TO VOTE, WITH AN AFFIRMATIVE VOTE OF A MAJORITY OF THOSE VOTING REQUIRED FOR PASSAGE. IF A BALLOT RESPONSE OF AT LEAST THIRTY-THREE PERCENT (33%) OF ALL ELIGIBLE VOTERS IS NOT RECEIVED ON ANY QUESTION, THE INTERNATIONAL BOARD OF DIRECTORS, EXCEPT AS MAY BE LIMITED BY LAW, SHALL HAVE THE RIGHT TO APPROVE AND ADOPT SUCH PROPOSED AMENDMENT TO THE BYLAWS BY THE AFFIRMATIVE VOTE OF TWO-THIRDS (2/3) OF ALL MEMBERS OF THE INTERNATIONAL BOARD OF DIRECTORS. PROPOSALS, AS DETERMINED BY THE BOARD OF DIRECTORS, THAT MAY REQUIRE A SUBSTANTIAL FINANCIAL OUTLAY OR MAY HAVE A SUBSTANTIAL NEGATIVE IMPACT ON THE BUSINESS OF FIRM MEMBERS ARE VOTED ON BY THE FIRM MEMBERS ELIGIBLE TO VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PROVIDED TO THE BOARD BY EMAIL FOR REVIEW. THE CEO AND CFO ALSO REVIEW THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST POLICY IS INCLUDED IN THE EMPLOYEE HANDBOOK. EMPLOYEES ARE REQUIRED TO ACKNOWLEDGE ON AN ANNUAL BASIS THAT THEY HAVE READ THE EMPLOYEE HANDBOOK. IT IS THE RESPONSIBILITY OF THE EMPLOYEE TO NOTIFY MANAGEMENT IF A CONFLICT ARISES. BOARD MEMBERS ARE REQUIRED TO ACKNOWLEDGE ON AN ANNUAL BASIS THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY AND COMPLETE THE CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. FOR CONFLICTS, THE AGS BOARD MEMBERS MAY REQUIRE FULL OR LIMITED RECUSAL OR OTHER MEASURES, INCLUDING RESIGNATION FROM AN AGS OFFICE OR POSITION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE DETERMINES AND APPROVES THE CEO'S COMPENSATION. THE EXECUTIVE COMMITTEE INCLUDES BOTH OFFICERS (CEO AND CFO) BUT THEY ARE NOT INCLUDED IN ANY DISCUSSIONS ON CEO COMPENSATION. THE CFO'S COMPENSATION IS DETERMINED BY THE CEO AND APPROVED BY THE TREASURER, WHO IS ALSO PART OF THE EXECUTIVE COMMITTEE |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY SUBMITTING A REQUEST TO THE ORGANIZATION. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| AGS LAB SERVICES LLC | |||||||||
| 8881 W SAHARA AVE | LAS VEGAS | NV | 89117 | 951409272 | LAB OPS | NV | $4,781,230 | $6,148,542 | AMERICAN GEM SOCIETY |
| AMERICAN GEM SOCIETY LABORATORIES | |||||||||
| 8917 W SAHARA AVE | LAS VEGAS | NV | 89117 | 880389855 | DIAMOND GRADING | NV | $4,781,230 | $6,148,542 | AGS LAB SERVICES LLC |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| JEWELERS EDUCATION FOUNDATION | ||||||||||
| 8881 W SAHARA AVE | LAS VEGAS | NV | 89117 | 854065573 | EDUCATION | NV | 501(C)(3) | LINE 7 | AMERICAN GEM SOCIETY | Yes (1) |
| INTERNATIONAL GUILDS AGS | ||||||||||
| 1029 STREET ROAD | SOUTHAMPTON | PA | 18966 | 475522413 | EDUCATION | PA | 501(C)(6) | AMERICAN GEM SOCIETY | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | 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 | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL GUILD AGS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $50,624 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |
Comments