GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-11-15
IRS object ID: 201743199349304204
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

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

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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-11-15T09:41:29-06:00	ReturnTs
Tax Period End	2016-12-31	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	655 WEST BROADWAY SUITE 700	AddressLine1Txt
City	SAN DIEGO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	921018590	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	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	JEFFREY D FRANK	PersonNm
Person Title	SENIOR VP & CFO	PersonTitleTxt
Phone	7606034000	PhoneNum
Signature	2017-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY D FRANK	PreparerPersonNm
PTIN	P00287234	PTIN
Phone	6192326500	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	99.169.247.132	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-11-15	IPDt
IP Tm	09:40:18	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	6C9B1A35775087DBDB8A6D25ECA509C7F6C27838	AtSubmissionCreationDeviceId
At Submission Filing Device Id	49244D1103501C1FC62C4DE15972AF245F6ACEFC	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2017-02-10 21:41:12Z	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	$304,184,002	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	15	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	1444	TotalEmployeeCnt
Total Volunteers	23	TotalVolunteersCnt
Total Gross UBI	$512,435	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$179,302	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$448,757	PYContributionsGrantsAmt
CY Contributions Grants	$1,249,239	CYContributionsGrantsAmt
PY Program Service Revenue	$157,767,279	PYProgramServiceRevenueAmt
CY Program Service Revenue	$166,328,852	CYProgramServiceRevenueAmt
PY Investment Income	$8,055,054	PYInvestmentIncomeAmt
CY Investment Income	$4,327,760	CYInvestmentIncomeAmt
PY Other Revenue	$40,628,984	PYOtherRevenueAmt
CY Other Revenue	$79,830,236	CYOtherRevenueAmt
PY Total Revenue	$206,900,074	PYTotalRevenueAmt
CY Total Revenue	$251,736,087	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,471,615	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,632,401	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$106,280,582	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$123,820,908	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$23,515	CYTotalFundraisingExpenseAmt
PY Other Expenses	$85,400,854	PYOtherExpensesAmt
CY Other Expenses	$86,049,450	CYOtherExpensesAmt
PY Total Expenses	$193,153,051	PYTotalExpensesAmt
CY Total Expenses	$211,502,759	CYTotalExpensesAmt
PY Revenues Less Expenses	$13,747,023	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$40,233,328	CYRevenuesLessExpensesAmt
Total Assets BOY	$464,538,773	TotalAssetsBOYAmt
Total Assets EOY	$509,527,893	TotalAssetsEOYAmt
Total Liabilities BOY	$51,800,334	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$45,338,737	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$412,738,439	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$464,189,156	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$32,489,877	ExpenseAmt
Grant	$1,632,401	GrantAmt
Revenue	$18,963,392	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	$153,086,339	ExpenseAmt
Revenue	$147,371,751	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	$5,478,053	ExpenseAmt
Revenue	$119,311	RevenueAmt
Desc	RESEARCH & PUBLICATIONS: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$191,054,269	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
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	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (1)	BusinessRlnWithOfficerEntInd
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	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	142	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1444	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	HK	ForeignCountryCd
Foreign Country	IN	ForeignCountryCd
Foreign Country	IS	ForeignCountryCd
Foreign Country	JA	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
DAF Excess Business Holdings	0	DAFExcessBusinessHoldingsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	0	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	MO	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 (36 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
SUSAN JACQUES
PRESIDENT/CEO	39.00	1.00	Yes (X)	Yes (X)	$527,752	$0	$44,637
THOMAS MOSES
EXECUTIVE VP	39.00	1.00	Yes (X)	Yes (X)	$505,578	$0	$37,224
AMIT DHAMANI
GOVERNOR	3.00	0.00	Yes (X)		$0	$0	$0
BARBARA DUTROW
GOVERNOR	3.00	0.00	Yes (X)		$0	$0	$0
JOHN A GREEN
GOVERNOR	5.00	0.00	Yes (X)		$28,000	$0	$0
THOMAS INSLEY
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
STEPHEN KAHLER
GOVERNOR	3.00	0.00	Yes (X)		$0	$0	$0
DIONE D KENYON
GOVERNOR	4.00	0.00	Yes (X)		$0	$0	$0
LISA LOCKLEAR
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
GLENN R NORD
GOVERNOR EMERITUS	3.00	0.00	Yes (X)		$18,000	$0	$0
BARBARA SAWREY
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
JAMES P SHINEHOUSE
GOVERNOR	4.00	0.00	Yes (X)		$23,000	$0	$0
HANK B SIEGEL
GOVERNOR (THROUGH 11-14-16)	4.00	0.00	Yes (X)		$23,570	$0	$0
ARON SUNA
GOVERNOR (THROUGH 11-14-16)	4.00	0.00	Yes (X)		$23,565	$0	$0
ELLIOT TANNENBAUM
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
JOHN VALLEY
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
THOMAS YANG
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
EPHRAIM ZION
GOVERNOR	3.00	0.00	Yes (X)		$18,000	$0	$0
DAVID TEARLE
SVP & CFO	39.00	1.00		Yes (X)	$384,820	$0	$35,852
JENNIFER WILSON
VP, CORP COUNSEL	39.00	1.00		Yes (X)	$278,816	$0	$29,276
KATHERINE ANDREWS
VP, COMPL & ETHICS	40.00	0.00			$273,006	$0	$44,336	Yes (X)
LISA BIGGS
VP, CORP CONTROLLER	40.00	0.00			$254,385	$0	$27,378	Yes (X)
MATT CRIMMIN
VP, REG LAB OPS	40.00	0.00			$217,613	$0	$27,936	Yes (X)
BEVERLY HORI
SVP, EDUCATION	40.00	0.00			$353,861	$0	$31,405	Yes (X)
KATHRYN KIMMEL
SVP, CHIEF MKTG OFFICER	40.00	0.00			$302,524	$0	$29,265	Yes (X)
ANNA MARTIN
SVP, GLOBAL DEVLPMT	40.00	0.00			$373,969	$0	$34,374	Yes (X)
THERESA MOGAVERO
VP, GLOBAL ED OPS	40.00	0.00			$221,634	$0	$26,165	Yes (X)
CYNTHIA SANDERS
VP, CORP SVCS - OUTGOING	40.00	0.00			$216,505	$0	$95,964	Yes (X)
SUSAN SCHINDELAR
VP, GLOBAL MKTG	40.00	0.00			$229,262	$0	$39,927	Yes (X)
LUCY XIA
VP, GLOBAL LAB PLNG	40.00	0.00			$215,815	$0	$35,340	Yes (X)
PHILLIP YANTZER
VP, LABORATORY SVCS	40.00	0.00			$209,642	$0	$36,076	Yes (X)
PRITESH PATEL
CHIEF INFO OFFICER	40.00	0.00			$263,451	$0	$41,984		Yes (X)
ROHIT TANDON
CHIEF HR OFFICER	40.00	0.00			$256,023	$0	$32,361		Yes (X)
WUYI WANG
DIRECTOR, R&D	40.00	0.00			$238,998	$0	$41,088		Yes (X)
STEPHEN MORISSEAU
DIR, CORP COMMNS	40.00	0.00			$229,193	$0	$37,402		Yes (X)
GABRIEL ALAYON ORMAZA
MGR, ISRAEL LAB SVCS	40.00	0.00			$219,020	$0	$16,356		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$6,019,002	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$744,346	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	115	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
THE RUSTIN CORPORATION
1482 EAST VALLEY RD 474	SANTA BARBARA	CA	93108	MARKETING SERVICES	$5,163,799
TATA AMERICA
12977 COLLECTIONS CENTER DRIVE	CHICAGO	IL	60693	IT SERVICES	$3,527,058
WORKDAY INC
6230 STONERIDGE MALL ROAD	PLEASANTON	CA	94588	IT SERVICES	$2,306,085
ORACLE AMERICA INC
500 ORACLE PARKWAY	REDWOOD SHORES	CA	94065	IT SERVICES	$2,110,846
DLA PIPER LLP US
6225 SMITH AVENUE	BALTIMORE	MD	21209	LEGAL SERVICES	$1,817,299

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	63	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,249,239	AllOtherContributionsAmt
Noncash Contributions	$792,106	NoncashContributionsAmt
Total Contributions	$1,249,239	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GEMOLOGICAL LABORATORY	541990	$147,673,550	$147,673,550
TUITION & FEES	611519	$18,535,991	$18,535,991
GEMOLOGY PUBLICATIONS	511120	$119,311	$119,311

Field	Value	IRS element (for citing)
Total Program Service Revenue	$166,328,852	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,919,184	TotalRevenueColumnAmt
Exclusion	$3,919,184	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$79,192,199	TotalRevenueColumnAmt
Exclusion	$79,192,199	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$51,634,929	SecuritiesAmt
Other	$71,395	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$51,072,233	SecuritiesAmt
Other	$225,515	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$562,696	SecuritiesAmt
Other	-$154,120	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$408,576	TotalRevenueColumnAmt
Exclusion	$408,576	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$1,891,391	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,150,167	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$741,224	TotalRevenueColumnAmt
Related Or Exempt Func Income	$261,546	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$479,678	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MISCELLANEOUS REVENUE	900099	$165,855	$165,855
NET MANAGEMENT FEE	900099	$32,757		$32,757
FOREIGN EXCHANGE LOSS	900099	-$301,799	-$301,799

Field	Value	IRS element (for citing)
Other Revenue Total	-$103,187	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$251,736,087	TotalRevenueColumnAmt
Related Or Exempt Func Income	$166,454,454	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$512,435	UnrelatedBusinessRevenueAmt
Exclusion	$83,519,959	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$187,408	TotalAmt
Program Services	$187,408	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,054,348	TotalAmt
Program Services	$1,054,348	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$390,645	TotalAmt
Program Services	$390,645	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$4,812,317	TotalAmt
Program Services	$3,373,794	ProgramServicesAmt
Management And General	$1,438,523	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$80,951,347	TotalAmt
Program Services	$73,788,842	ProgramServicesAmt
Management And General	$7,142,033	ManagementAndGeneralAmt
Fundraising	$20,472	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$16,207,009	TotalAmt
Program Services	$15,198,227	ProgramServicesAmt
Management And General	$1,007,133	ManagementAndGeneralAmt
Fundraising	$1,649	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$15,066,455	TotalAmt
Program Services	$13,829,727	ProgramServicesAmt
Management And General	$1,236,728	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$6,783,780	TotalAmt
Program Services	$6,227,192	ProgramServicesAmt
Management And General	$555,194	ManagementAndGeneralAmt
Fundraising	$1,394	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,787,184	TotalAmt
Program Services	$639,691	ProgramServicesAmt
Management And General	$4,147,493	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$954,395	TotalAmt
Program Services	$198,236	ProgramServicesAmt
Management And General	$756,159	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$509,647	TotalAmt
Management And General	$509,647	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$15,309,116	TotalAmt
Program Services	$14,564,115	ProgramServicesAmt
Management And General	$745,001	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$8,663,252	TotalAmt
Program Services	$8,480,121	ProgramServicesAmt
Management And General	$183,131	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,616,200	TotalAmt
Program Services	$9,517,777	ProgramServicesAmt
Management And General	$98,423	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$9,978,617	TotalAmt
Program Services	$9,608,010	ProgramServicesAmt
Management And General	$370,607	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$880,924	TotalAmt
Program Services	$880,924	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,659,168	TotalAmt
Program Services	$5,090,357	ProgramServicesAmt
Management And General	$568,811	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,847,227	TotalAmt
Program Services	$2,434,765	ProgramServicesAmt
Management And General	$412,462	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,031,664	TotalAmt
Program Services	$748,325	ProgramServicesAmt
Management And General	$283,339	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,889,848	TotalAmt
Program Services	$11,362,289	ProgramServicesAmt
Management And General	$527,559	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,417,798	TotalAmt
Program Services	$1,394,339	ProgramServicesAmt
Management And General	$23,459	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOREIGN WITHHOLDING TAX	$8,924,755	$8,847,688	$77,067
MAINTENANCE	$2,776,884	$2,488,763	$288,121

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$802,771	TotalAmt
Program Services	$748,686	ProgramServicesAmt
Management And General	$54,085	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$211,502,759	TotalAmt
Program Services	$191,054,269	ProgramServicesAmt
Management And General	$20,424,975	ManagementAndGeneralAmt
Fundraising	$23,515	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$21,234,840	BOYAmt
EOY	$20,595,886	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$25,214,738	BOYAmt
EOY	$54,322,912	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$53,887,645	BOYAmt
EOY	$58,358,201	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$2,253,460	BOYAmt
EOY	$2,137,500	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$6,657,284	BOYAmt
EOY	$5,294,487	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$4,193,128	BOYAmt
EOY	$4,253,527	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$243,906,972	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$90,052,067	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$160,326,072	BOYAmt
EOY	$153,854,905	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$131,642,017	BOYAmt
EOY	$151,238,993	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$59,129,589	BOYAmt
EOY	$59,471,482	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$464,538,773	BOYAmt
EOY	$509,527,893	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,893,349	BOYAmt
EOY	$7,627,764	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$5,448,842	BOYAmt
EOY	$4,498,307	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$40,458,143	BOYAmt
EOY	$33,212,666	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$51,800,334	BOYAmt
EOY	$45,338,737	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$397,404,259	BOYAmt
EOY	$447,888,538	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,820,253	BOYAmt
EOY	$3,332,557	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,513,927	BOYAmt
EOY	$12,968,061	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$412,738,439	BOYAmt
EOY	$464,189,156	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$464,538,773	BOYAmt
EOY	$509,527,893	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$40,233,328	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$3,438,327	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$4,496	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$7,774,566	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)
School	Yes (X)	SchoolInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE A, PART I:	FormAndLineReferenceDesc
Explanation	GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA OR "THE INSTITUTE") ALSO QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE (PART I, LINE 10).	ExplanationTxt

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	$792,106	RevenuesIncludedAmt
Assets Included	$31,896,176	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

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	$81,466,642	BeginningYearBalanceAmt
Contributions	$5,454,133	ContributionsAmt
Investment Earnings Or Losses	$5,786,205	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,419,633	GrantsOrScholarshipsAmt
Other Expenditures	$73,469	OtherExpendituresAmt
End Year Balance	$91,213,878	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$84,099,236	BeginningYearBalanceAmt
Contributions	$40,325	ContributionsAmt
Investment Earnings Or Losses	-$1,380,130	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,265,190	GrantsOrScholarshipsAmt
Other Expenditures	$27,599	OtherExpendituresAmt
End Year Balance	$81,466,642	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$81,906,193	BeginningYearBalanceAmt
Contributions	$22,531	ContributionsAmt
Investment Earnings Or Losses	$4,687,648	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$672,903	GrantsOrScholarshipsAmt
Other Expenditures	$1,844,233	OtherExpendituresAmt
End Year Balance	$84,099,236	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$72,894,834	BeginningYearBalanceAmt
Contributions	$101,175	ContributionsAmt
Investment Earnings Or Losses	$10,772,013	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$662,294	GrantsOrScholarshipsAmt
Other Expenditures	$1,199,535	OtherExpendituresAmt
End Year Balance	$81,906,193	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$67,150,391	BeginningYearBalanceAmt
Contributions	$500	ContributionsAmt
Investment Earnings Or Losses	$8,319,258	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$716,466	GrantsOrScholarshipsAmt
Other Expenditures	$1,858,849	OtherExpendituresAmt
End Year Balance	$72,894,834	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.82230	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.14220	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.03550	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	$13,227,037	OtherCostOrOtherBasisAmt
Book Value	$13,227,037	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$129,755,727	OtherCostOrOtherBasisAmt
Depreciation	$29,212,688	DepreciationAmt
Book Value	$100,543,039	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,691,844	OtherCostOrOtherBasisAmt
Depreciation	$1,870,583	DepreciationAmt
Book Value	$3,821,261	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$29,051,655	OtherCostOrOtherBasisAmt
Depreciation	$17,351,177	DepreciationAmt
Book Value	$11,700,478	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$66,180,709	OtherCostOrOtherBasisAmt
Depreciation	$41,617,619	DepreciationAmt
Book Value	$24,563,090	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$153,854,905	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
GEM COLLECTIONS	$31,896,176
INVESTMENTS IN SUBSIDIARIES	$26,860,056
OTHER ASSETS	$715,250

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$59,471,482	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL	$13,524,878
OTHER CURRENT LIABILITIES	$1,216,921
SALES & USE TAX PAYABLE	$2,001
OTHER LONG TERM LIABILITIES	$1,280,738
ACCRUED PAID TIME OFF	$8,334,828
ACCRUED PENSION EXPENSE	$5,603,792
INTERCOMPANY ACCOUNTS	$3,249,508

Field	Value	IRS element (for citing)
Total Liability	$33,212,666	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:	THE INSTITUTE ADOPTED ASC NO. 740-10, ACCOUNTING FOR INCOME TAXES, ON JANUARY 1, 2007. AS OF THE DATE OF ADOPTION THROUGH DECEMBER 31, 2016, THE INSTITUTE HAD NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE INSTITUTE WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX BENEFITS AS INCOME TAX EXPENSE WHEN ACCRUED. AS THE INSTITUTE HAD NO LIABILITIES FOR UNCERTAIN TAX POSITIONS, THERE HAS BEEN NO ACCRUAL FOR INTEREST AND PENALTIES FOR THE YEARS ENDED DECEMBER 31, 2016 OR 2015.

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 (8 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST AND NORTH AFRICA	1	162	PROGRAM SERVICES	LAB & RESEARCH SERVICES	$9,038,330
EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	$262,284
EUROPE (INCLUDING ICELAND AND GREENLAND)	0	0	PROGRAM SERVICES	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	$62,577
SOUTH ASIA	0	0	PROGRAM SERVICES	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	$64,951
SUB-SAHARAN AFRICA	0	0	PROGRAM SERVICES	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	$833
EUROPE (INCLUDING ICELAND AND GREENLAND)			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$366,198
EAST ASIA AND THE PACIFIC			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$3,034,712
SOUTH ASIA			INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES		$23,555,003

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	162	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	162	TotalEmployeeCnt
Subtotal Spent	$36,384,888	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$36,384,888	TotalSpentAmt
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (4 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
SCHOLARSHIP AWARDS	EAST ASIA AND THE PACIFIC	43	$0	$262,284	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	EUROPE (INCLUDING ICELAND AND GREENLAND)	12	$0	$62,577	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	SOUTH ASIA	13	$0	$64,951	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	SUB-SAHARAN AFRICA	1	$0	$833	TUITION REDUCTION	FMV

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 (2 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 PEOPLESOFT TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE PEOPLESOFT SYSTEM AS A CREDIT TO THE STUDENT'S TUITION ACCOUNT. THE FUNDS ARE NOT DISBURSED DIRECTLY TO THE STUDENT UNLESS THE PROVISIONS OF THE SCHOLARSHIP INCLUDE LIVING EXPENSES; ANY SUCH AWARD IS DISBURSED THROUGH PEOPLESOFT IN THE SAME MANNER AS OTHER FINANCIAL AID DESIGNATED FOR LIVING EXPENSES. THE INTERNATIONAL SCHOOL MUST INITIATE THE PROCESS OF TRANSFERRING FUNDS FROM GIA 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 INDIA, GIA ENGLAND, GIA (INTERNATIONAL) COMPANY, LTD (AKA GIA THAILAND SCHOOL), GIA HONG KONG LIMITED, GIA INSTRUMENT (TAIWAN) CO. (AKA GIA TAIWAN SCHOOL), OR GIA EDUCATION AND LABORATORY LIMITED (AKA GIA BOTSWANA).

PART I, LINE 3:

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 (21 entries)

IRC SectionIRCSectionDesc	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc	Purpose Of GrantPurposeOfGrantTxt	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	Province Or StateForeignAddress/ProvinceOrStateNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd	Recipient EINRecipientEIN	Cash GrantCashGrantAmt	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd
VARIOUS LAW ENFORCEMENT AGENCIES
GOVERNMENT	$72,747	FMV	SEE SUPPLEMENTAL INFORMATION, PART IV	SUPPORT LAW ENFORCEMENT FUNCTION OF REDUCING THEFT, FRAUD & MISREPRESENTATION
DIAMOND DEVELOPMENT INITIATIVE INTERNATIONAL
501(C)(3)	$5,120	COST	EDUCATIONAL MATERIALS	GEMOLOGICAL EDUCATION	1 NICHOLAS STREET STE 1516A	OTTAWA	ONTARIO	CA	K1N 7B7	510616171	$20,000
PACT INSTITUTE
501(C)(3)	$21,967	COST	EDUCATIONAL MATERIALS	OUTREACH & BENEFICIATION						522131854	$15,000	1828 L STREET NW NO 300	WASHINGTON	DC	20036
TUCSON GEM & MINERAL SOCIETY INC
501(C)(3)				SPONSORSHIP						860205863	$5,000	3727 E BLACKLIDGE DRIVE	TUCSON	AZ	85716
THE WOMEN'S JEWELRY ASSOCIATION FOUNDATION INC
501(C)(3)				SPONSORSHIP						223492014	$3,000	82 WASHINGTON STREET STE 203A	POUGHKEEPSIE	NY	12601
FOUNDATION FOR THE GLOBAL COMPACT
501(C)(3)				SPONSORSHIP						161756484	$2,500	685 THIRD AVENUE 12TH FLOOR	NEW YORK	NY	10017
DIAMOND EMPOWERMENT FUND INC
501(C)(3)				SPONSORSHIP						205967103	$2,000	85 BROAD STREET 16TH FLOOR	NEW YORK	NY	10004
24 KARAT CLUB OF SE US
501(C)(3)				SCHOLARSHIP SUPPORT						581342487	$50	10440 N CENTRAL EXPRESSWAY	DALLAS	TX	75231
TOOLBOX INITIATIVE
	$5,364	FMV	GEMOLOGICAL TOOLS	BENEFICIATION						812813657		318 BATH ROAD	BRUNSWICK	ME	04011
JEWELERS SECURITY ALLIANCE
501(C)(6)				SUPPORT LAW ENFORCEMENT FUNCTION OF REDUCING THEFT, FRAUD & MISREPRESENTATION						130887438	$10,000	6 E 45TH STREET 1305	NEW YORK	NY	10017
JEWELERS VIGILANCE COMMITTEE INC
501(C)(6)				SPONSORSHIP						131661424	$6,000	801 2ND AVENUE STE 303	NEW YORK	NY	10017
UNITED STATES KIMBERLEY PROCESS AUTHORITY
501(C)(6)				SPONSORSHIP						412077173	$5,000	801 2ND AVENUE STE 303	NEW YORK	NY	10017
DIAMOND DEALERS CLUB INC
501(C)(6)				SUPPORT OF ISRAEL DIAMOND WEEK						130632945	$5,000	580 FIFTH AVENUE	NEW YORK	NY	10036
MAINE PEGMATITE WORKSHOP
				SCHOLARSHIP SUPPORT							$6,000	99 MAIN STREET	BETHEL	ME	04217
FRIENDS OF HOPE SCHOOL
501(C)(3)	$380	FMV	GEM LEARNING MATERIALS	ADVANCE GEMOLOGICAL EDUCATION						412034367		3010 TAMARACK AVENUE	CARLSBAD	CA	92010
BARNARD PTA
501(C)(3)	$380	FMV	GEM LEARNING MATERIALS	ADVANCE GEMOLOGICAL EDUCATION						205947705		2445 FOGG STREET	SAN DIEGO	CA	92109
URBANSURF4KIDSORG
501(C)(3)	$380	FMV	GEM LEARNING MATERIALS	ADVANCE GEMOLOGICAL EDUCATION						264600440		2840 FLETCHER PARKWAY STE 433	EL CAJON	CA	92020
MEADOWBROOK EDUCATIONAL FOUNDATION
501(C)(3)	$380	FMV	GEM LEARNING MATERIALS	ADVANCE GEMOLOGICAL EDUCATION						330635193		12320 MEADOWBROOK LANE	POWAY	CA	92064
CALIFORNIA WOLF CENTER
501(C)(3)	$380	FMV	GEM LEARNING MATERIALS	ADVANCE GEMOLOGICAL EDUCATION						330078906		PO BOX 1389	JULIAN	CA	92036
SAN DIEGO BOTANIC GARDEN
501(C)(3)	$380	FMV	GEM LEARNING MATERIALS	ADVANCE GEMOLOGICAL EDUCATION						956120581		PO BOX 230005	ENCINITAS	CA	92023
FRIENDS OF KATE SESSIONS
501(C)(3)	$380	FMV	GEM LEARNING MATERIALS	ADVANCE GEMOLOGICAL EDUCATION						330089369		2150 BERYL STREET	SAN DIEGO	CA	92109

Field	Value	IRS element (for citing)
Total501c3 Org	15	Total501c3OrgCnt
Total Other Org	6	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIP AWARDS	GrantTypeTxt
Recipient	378	RecipientCnt
Cash Grant	$0	CashGrantAmt
Non Cash Assistance	$1,054,348	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 PEOPLESOFT TO READY THE AWARD FOR DISBURSEMENT. THE AWARD IS DISBURSED THROUGH THE PEOPLESOFT SYSTEM AS A CREDIT TO THE STUDENT'S TUITION ACCOUNT. THE FUNDS ARE NOT DISBURSED DIRECTLY TO THE STUDENT UNLESS THE PROVISIONS OF THE SCHOLARSHIP INCLUDE LIVING EXPENSES; ANY SUCH AWARD IS DISBURSED THROUGH PEOPLESOFT IN THE SAME MANNER AS OTHER FINANCIAL AID DESIGNATED FOR LIVING EXPENSES. 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 2016, GIA OFFERED TWO WEEK-LONG GEMOLOGY TRAINING SEMINARS FREE OF CHARGE FOR FBI AND OTHER LAW ENFORCEMENT OFFICERS. THE PURPOSE OF THE TRAINING SEMINAR WAS TO ASSIST THE 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 2016, 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 SIGNIFICANT SUPPORT IN A GRAND JURY PROSECUTION RELATED TO A JEWELRY HEIST CASE. 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
Discretionary Spending Acct	Yes (X)	DiscretionarySpendingAcctInd
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 (20 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	$496,931	$0	$0	$0	$30,821	$0	$21,200	$0	$23,437	$0	$572,389	$0	$0	$0
THOMAS MOSES
EXECUTIVE VP	$499,555	$0	$0	$0	$6,023	$0	$21,200	$0	$16,024	$0	$542,802	$0	$0	$0
DAVID TEARLE
SVP & CFO	$382,446	$0	$0	$0	$2,374	$0	$21,200	$0	$14,652	$0	$420,672	$0	$0	$0
JENNIFER WILSON
VP, CORP COUNSEL	$276,442	$0	$0	$0	$2,374	$0	$21,200	$0	$8,076	$0	$308,092	$0	$0	$0
KATHERINE ANDREWS
VP, COMPL & ETHICS	$271,736	$0	$0	$0	$1,270	$0	$21,200	$0	$23,136	$0	$317,342	$0	$0	$0
LISA BIGGS
VP, CORP CONTROLLER	$223,883	$0	$30,000	$0	$502	$0	$20,711	$0	$6,667	$0	$281,763	$0	$0	$0
MATT CRIMMIN
VP, REG LAB OPS	$217,184	$0	$0	$0	$429	$0	$17,479	$0	$10,457	$0	$245,549	$0	$0	$0
BEVERLY HORI
SVP, EDUCATION	$350,218	$0	$0	$0	$3,643	$0	$21,200	$0	$10,205	$0	$385,266	$0	$0	$0
KATHRYN KIMMEL
SVP, CHIEF MKTG OFFICER	$295,514	$0	$0	$0	$7,010	$0	$21,200	$0	$8,065	$0	$331,789	$0	$0	$0
ANNA MARTIN
SVP, GLOBAL DEVLPMT	$366,959	$0	$0	$0	$7,010	$0	$21,200	$0	$13,174	$0	$408,343	$0	$0	$0
THERESA MOGAVERO
VP, GLOBAL ED OPS	$219,560	$0	$0	$0	$2,074	$0	$17,680	$0	$8,485	$0	$247,799	$0	$0	$0
CYNTHIA SANDERS
VP, CORP SVCS - OUTGOING	$38,605	$0	$0	$0	$177,900	$0	$94,680	$0	$1,284	$0	$312,469	$0	$0	$0
SUSAN SCHINDELAR
VP, GLOBAL MKTG	$227,069	$0	$0	$0	$2,193	$0	$18,228	$0	$21,699	$0	$269,189	$0	$0	$0
LUCY XIA
VP, GLOBAL LAB PLNG	$215,100	$0	$0	$0	$715	$0	$17,479	$0	$17,861	$0	$251,155	$0	$0	$0
PHILLIP YANTZER
VP, LABORATORY SVCS	$207,676	$0	$0	$0	$1,966	$0	$16,805	$0	$19,271	$0	$245,718	$0	$0	$0
PRITESH PATEL
CHIEF INFO OFFICER	$247,899	$0	$15,000	$0	$552	$0	$21,200	$0	$20,784	$0	$305,435	$0	$0	$0
ROHIT TANDON
CHIEF HR OFFICER	$224,878	$0	$30,000	$0	$1,145	$0	$15,436	$0	$16,925	$0	$288,384	$0	$0	$0
WUYI WANG
DIRECTOR, R&D	$217,517	$0	$11,798	$0	$9,683	$0	$19,439	$0	$21,649	$0	$280,086	$0	$0	$0
STEPHEN MORISSEAU
DIR, CORP COMMNS	$216,887	$0	$10,226	$0	$2,080	$0	$18,520	$0	$18,882	$0	$266,595	$0	$0	$0
GABRIEL ALAYON ORMAZA
MGR, ISRAEL LAB SVCS	$213,048	$0	$5,800	$0	$172	$0	$7,524	$0	$8,832	$0	$235,376	$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. ALLOWANCE - THE PRESIDENT/CEO RECEIVES A TRAVEL ALLOWANCE AS AUTHORIZED IN ADVANCE BY DISINTERESTED MEMBERS OF THE BOARD OF GOVERNORS BASED ON EXPERT OPINION THAT THE ARRANGEMENT IS REASONABLE. THE BENEFIT IS REPORTED AS TAXABLE COMPENSATION ON THE PRESIDENT/CEO'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	A SEPARATION PAYMENT IN THE AMOUNT OF $157,468 WAS MADE TO CYNTHIA SANDERS, OUTGOING VP OF CORPORATE SERVICES.
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 A SEPARATION PAYMENT MADE TO AN EMPLOYEE PER HER SEPARATION AGREEMENT.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
SEE PART V
SEE PART V	$129,945	SEE PART V	0
SEE PART V
SEE PART V	$1,477,148	SEE PART V	0
SEE PART V
SEE PART V	$376,125	SEE PART V	0
SEE PART V
SEE PART V	$142,093	SEE PART V	0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, SCHEDULE L, PART IV, LINE 1:	(A) NAME OF INTERESTED PERSON: KELLY YANTZER - DIRECTOR, GLOBAL EDUCATION STANDARDS(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF PHILLIP YANTZER, KEY EMPLOYEE(C) AMOUNT OF TRANSACTION: $129,945(D) DESCRIPTION OF TRANSACTION: MS. YANTZER IS GIA'S DIRECTOR OF GLOBAL EDUCATION STANDARDS. HER COMPENSATION IS REASONABLE IN LIGHT OF THE VALUE OF HER SERVICES TO THE INSTITUTE. SHE IS SUPERVISED BY, AND HER COMPENSATION LEVEL IS SET BY, GIA'S VICE PRESIDENT OF GLOBAL EDUCATION OPERATIONS.
FORM 990, SCHEDULE L, PART IV, LINE 2:	(A) NAME OF INTERESTED PERSON: ASKUPA LTD.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: A MEMBER OF THE BOARD OF GOVERNORS IS A PRINCIPAL OF ASKUPA LTD.(C) AMOUNT OF TRANSACTION: RENT PAYMENTS OF $1,477,148(D) DESCRIPTION OF TRANSACTION: IN 2015, GIA ENTERED INTO A FIVE-YEAR LEASE AGREEMENT FOR NEW LABORATORY AND ADMINISTRATIVE SPACE IN RAMAT GAN, ISRAEL. THE LESSOR IS A COMPANY THAT HAS A PRINCIPAL WHO IS ALSO A MEMBER OF THE BOARD OF GIA. 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 2016, GIA PAID RENT EXPENSE PER THE TERMS OF THE LEASE; THE EXPENSE IS REFLECTED IN OCCUPANCY IN THE STATEMENT OF FUNCTIONAL EXPENSES.
FORM 990, SCHEDULE L, PART IV, LINES 3 & 4:	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 2016, TWO FIRMS 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 FIRMS WERE CLIENTS 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 GOVERNERS AND IS A PRINCIPAL OF LEO SCHACHTER DIAMOND GROUP.(C) AMOUNT OF TRANSACTION: $376,125(D) DESCRIPTION OF TRANSACTION: LABORATORY SERVICES(A) NAME OF INTERESTED PERSON: DEHRES LIMITED(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: EPHRAIM ZION IS A MEMBER OF GIA'S BOARD OF GOVERNERS AND IS THE MANAGING DIRECTOR OF DEHERES LIMITED AND OWNS AN INTEREST THROUGH A FAMILY TRUST OF DEHRES LIMITED.(C) AMOUNT OF TRANSACTION: $142,093(D) DESCRIPTION OF TRANSACTION: LABORATORY SERVICES

Schedule M IRS990ScheduleM

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	72	ContributionCnt
Noncash Contributions Rpt F990	$792,106	NoncashContributionsRptF990Amt
Method Of Determining Revenues	SALE OF COMP. PROP.	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	11	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 (12 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, ORGANIZATION MISSION STATEMENT:	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 MANUFACTURED SYNTHETICALLY AND AS IMITATIONS OF GEMS; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS. GIA OFFERS A COMPREHENSIVE GEMOLOGY CURRICULUM TAUGHT BY A FULL-TIME, PROFESSIONAL FACULTY TO REGULARLY ENROLLED STUDENTS AT ITS ON-CAMPUS FACILITIES IN CARLSBAD, CALIFORNIA AND NEW YORK CITY, 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 SYNTHETIC AND ALTERED GEMS. GIA'S LIBRARY AND QUARTERLY PUBLICATION, GEMS & GEMOLOGY, COLLECT AND DISSEMINATE RESEARCH ON GEMS. GIA'S LABORATORY PROTECTS THE PUBLIC FROM MISREPRESENTATION ABOUT GEMS, DETERS GEM THEFT, AND HELPS LAW ENFORCEMENT BY TRACING STOLEN GEMS, WHILE PROMOTING STATE-OF-THE-ART RESEARCH. GIA HAS BEEN CERTIFIED BY THE RESPONSIBLE JEWELLERY COUNCIL SINCE 2011, AS MEETING THE HIGHEST ETHICAL, SOCIAL AND ENVIRONMENTAL STANDARDS ESTABLISHED BY THE RJC'S CODE OF PRACTICES.
FORM 990, PART III, LINE 1, 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 MANUFACTURED SYNTHETICALLY AND AS IMITATIONS OF GEMS; AND (C) SUPPORTING, PERFORMING, AND PUBLISHING SCIENTIFIC RESEARCH AND ANALYSIS RELATED TO GEMS AND GEMOLOGY AND LEARNING IN RELATED FIELDS.
FORM 990, PART III, LINE 4A:	EDUCATION: GIA OFFERS A COMPREHENSIVE GEMOLOGY CURRICULUM AT THE INSTITUTE'S CALIFORNIA AND NEW YORK CAMPUSES, AND THROUGH INTERNATIONAL SUBSIDIARIES IN INDIA, THAILAND, HONG KONG, ENGLAND, SOUTH AFRICA, BOTSWANA, UNITED ARAB EMIRATES, AND TAIWAN, AND THROUGH A LICENSEE IN KOREA. DISTANCE EDUCATION COURSES ARE DISTRIBUTED DOMESTICALLY AND INTERNATIONALLY IN A VARIETY OF LANGUAGES. IN 2016, TOTAL ENROLLMENTS WERE 15,228, COMPRISED OF 2,642 ON-CAMPUS AND 12,586 THROUGH DISTANCE EDUCATION. GIA WAS AWARDED THE SCHOOL OF EXCELLENCE AWARD IN 2012 (CALIFORNIA) AND 2014 (NEW YORK) BY THE ACCREDITING COMMISSION OF CAREER SCHOOLS AND COLLEGES (ACCSC) AT THE CONCLUSION OF EACH CAMPUS' FIVE YEAR ACCREDITATION CYCLE. 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) SYNTHETIC DIAMONDS AND DIAMOND SIMULANTS, (D) DETECTION OF FRACTURE-FILLED DIAMONDS AND SYNTHETIC DIAMONDS, (E) DETERMINATION OF COLOR, CLARITY, CUT, AND CARAT WEIGHT OF DIAMONDS, (F) APPLICATION OF FTC GUIDELINES FOR JEWELRY TRANSACTIONS, (G) DETECTION OF SYNTHETIC, TREATED, IMITATION OR ASSEMBLED COLORED GEM MATERIALS, AND (H) DETECTION OF CULTURED, IMITATION, ASSEMBLED AND TREATED PEARLS. 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. THE MATERIAL IS PRESENTED IN AN INTERACTIVE AND SCIENTIFIC WORKSHOP THAT INCLUDES HANDS-ON TRAINING WITH GEMOLOGICAL INSTRUMENTS AND EQUIPMENT. IN 2014, GIA INTRODUCED A MOBILE VERSION OF THE JUNIOR GEMOLOGIST PROGRAM, AND VISITED SCHOOLS DURING 2016 TO REACH STUDENTS WHO COULD NOT COME TO GIA. APPROXIMATELY 6,121 STUDENTS ATTENDED THE MOBILE AND ON-CAMPUS JUNIOR GEMOLOGIST PROGRAMS IN 2016. IN ADDITION, GIA LAUNCHED THE GEMKIDS WEBSITE IN 2014, BRINGING INTERACTIVE, ONLINE GEMOLOGY AND GEOLOGY EDUCATION TO STUDENTS AGES 9-12. GIA HOSTS A JEWELRY CAREER FAIR AND OPEN HOUSE AT ITS CAMPUSES IN CALIFORNIA AND NEW YORK 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 2016, APPROXIMATELY 1,400 INDIVIDUALS ATTENDED THE CAREER FAIR AND OPEN HOUSE EVENTS, WITH OVER 800 IN CALIFORNIA AND OVER 600 IN NEW YORK. 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 16,500 ITEMS IN ITS CIRCULATING COLLECTION, OVER 48,400 ITEMS IN THE RENOWNED CARTIER RARE BOOK REPOSITORY AND ARCHIVES, OVER 181,000 PHOTOGRAPHIC IMAGES, 2,000 VIDEOS (VHS AND DVD FORMAT), APPROXIMATELY 700 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 50 EBOOKS AND 280 DIGITIZED VERSIONS OF RARE WORKS. THE INSTITUTE'S MUSEUM ALSO EDUCATES THE PUBLIC ON GEMS AND GEMOLOGY, DISPLAYING CUT GEMS, MINERAL SPECIMENS AND JEWELRY. IN 2016, 5,942 GUESTS VISITED AND TOURED THE MUSEUM THROUGHOUT THE YEAR. THE MUSEUM ALSO HOSTED A SPECIAL TOUR FOR A GROUP OF 25 CURATORS AND DONORS AFFLIATED WITH THE SMITHSONIAN INSTITUTE. 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:	LABORATORY: THE MISSION OF THE INSTITUTE'S LABORATORY IS TO PROTECT THE PUBLIC FROM MISREPRESENTATION PERTAINING TO GEMS (WHETHER INNOCENT, NEGLIGENT OR INTENTIONAL), TO DETER GEM THEFT, TO ASSIST IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, AND TO PROMOTE STATE-OF-THE-ART RESEARCH INTO THE TECHNIQUES BY WHICH GEMS ARE MODIFIED TECHNOLOGICALLY OR MANUFACTURED SYNTHETICALLY. THE FBI'S JEWELRY AND GEM PROGRAM HAS DESIGNATED GIA AS A PARTNER LISTED ON THE FBI WEBSITE IN COMBATING GEM THEFT. IN 2016, 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 SIGNIFICANT SUPPORT IN A GRAND JURY PROSECUTION RELATED TO A JEWELRY HEIST CASE. THE LABORATORY FULFILLS ITS MISSION BY EXAMINING AND CLASSIFYING INDIVIDUAL GEM MATERIALS SUBMITTED TO THE GIA LABORATORY AND ITS INTERNATIONAL SUBSIDIARIES' LABORATORIES. DIAMONDS AND SYNTHETIC DIAMONDS ARE IDENTIFIED AND GRADED, WITH REPORTS ISSUED ON THEIR PRECISE IDENTIFYING FEATURES AND WITH QUALITY ASSESSMENTS ON THE 4CS: COLOR, CLARITY, CUT AND CARAT WEIGHT. COLORED GEMSTONES, SYNTHETIC COLORED STONES, PEARLS AND CULTURED PEARLS ARE IDENTIFIED, WITH REPORTS ISSUED UPON CLIENT REQUEST. THE DISTINGUISHING CHARACTERISTICS AND FEATURES OF A GIVEN GEM ARE UNIQUE TO THAT GEM IN MUCH THE SAME WAY A FINGERPRINT IS UNIQUE TO AN INDIVIDUAL PERSON. ONCE A GEM HAS BEEN SUBMITTED FOR EXAMINATION, ITS CHARACTERISTICS AND FEATURES ARE RECORDED FOR FUTURE REFERENCE IN CASE IT IS EVER RESUBMITTED, EITHER IN THE NORMAL COURSE 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 HAS BECOME MORE GLOBAL OVER THE PAST DECADE, WITH THE RESULT THAT MANY GEM MATERIALS ARE SOLD BY FOREIGN GEM OWNERS OR DEALERS BUT ULTIMATELY FIND THEIR WAY TO THE U.S. MARKET, EITHER THROUGH WHOLESALE DISTRIBUTION OR FUTURE RESALE. MOST DIAMONDS PURCHASED IN THE U.S. HAVE BEEN MINED AND PROCESSED OUTSIDE OF THIS COUNTRY. SOME PROPORTION OF THOSE DIAMONDS HAVE HISTORICALLY NOT BEEN SUBMITTED TO GIA'S LABORATORY BECAUSE OF THE GEOGRAPHIC DISTANCE BETWEEN GIA'S LABORATORY FACILITIES IN CALIFORNIA AND NEW YORK AND THE 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 BOTSWANA, HONG KONG, INDIA, ISRAEL, JAPAN, SOUTH AFRICA, AND THAILAND; AND GIA OPERATES AN INTAKE OFFICE OFFERING LOGISTICAL SUPPORT THROUGH A BRANCH IN UNITED ARAB EMIRATES.
FORM 990, PART III, LINE 4C:	RESEARCH & PUBLICATIONS: THE INSTITUTE'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND SCIENTIFIC EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, INCLUDING DETECTION OF SYNTHETIC GEMS, CULTURED PEARLS AND TREATED NATURAL GEMS. THE MISSION OF THE RESEARCH DEPARTMENT IS TO (1) CHARACTERIZE THE GEMOLOGICAL PROPERTIES OF GEM MATERIALS AND DEVELOP PRACTICAL WAYS TO IDENTIFY THEM; (2) UNDERSTAND THE CONDITIONS OF GEMSTONE FORMATION IN THE EARTH, AS WELL AS THE CONDITIONS OF GEM TREATMENT AND SYNTHESIS IN THE LABORATORY, AS A FURTHER BASIS FOR DEVELOPING MEANS OF GEM IDENTIFICATION; (3) INVESTIGATE THE FACTORS THAT ARE RESPONSIBLE FOR THE APPEARANCE OF DIAMONDS AND OTHER GEM MATERIALS, SO AS TO ESTABLISH METHODS TO EVALUATE THEIR QUALITY; AND (4) DESIGN AND IMPROVE 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 SYNTHESIZED IN A LABORATORY. THIS RESEARCH HELPS PROTECT THE PUBLIC FROM POSSIBLE MISREPRESENTATIONS PERTAINING TO GEM MATERIALS. THE INSTITUTE ACTS AS A CONSUMER ADVOCATE TO ENSURE THAT CONSUMERS, ALONG WITH RETAILERS AND WHOLESALERS, ARE FULLY APPRISED OF THE TRUE CHARACTER - NATURAL, ENHANCED, OR SYNTHETIC - OF ANY SPECIFIC GEM. 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 SYNTHETIC), 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 SYNTHETIC OR COLOR-TREATED. AS PART OF ITS PUBLIC BENEFIT MISSION, GIA, WORKING WITH THE WORLD FEDERATION OF DIAMOND BOURSES (WFDB), HAS MADE THE DIAMONDCHECK AVAILABLE AT NO COST TO 20 DIAMOND BOURSES AND OTHER ORGANIZATIONS AROUND THE WORLD. TO DISSEMINATE THEIR FINDINGS, GIA RESEARCHERS SPEAK AT SEMINARS, POST DEVELOPMENTS ONLINE ON THE GIA RESEARCH 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 83 YEARS, PROVIDES INFORMATION ON NEW GEM MATERIALS, GEM LOCALITIES, TREATMENT AND SYNTHESIS TECHNIQUES, AND IDENTIFICATION METHODS. THE JOURNAL KEEPS STUDENTS AND PROFESSIONALS ALIKE UP-TO-DATE ON THE MOST CRITICAL TOPICS IN GEMOLOGY. IN RECENT YEARS, GIA HAS PUBLISHED THREE 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. IN ADDITION, GIA'S WEBSITE IS NOW AVAILABLE IN THREE LANGUAGES. WEBSITE PAGES VIEWS FOR THE YEAR 2016: GEMS & GEMOLOGY 748,131 RESEARCH & NEWS 913,719 PUBLICATION INFORMATION FOR THE YEAR 2016: ISSUES DISTRIBUTED TO SUBSCRIBERS: 3,718 CURRENT ISSUES ORDERED: 643 BACK ISSUES ORDERED: 502 TOTAL ISSUES: 4,863
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 CHIEF MARKETING OFFICER; ITS VP AND CORPORATE COUNSEL; GIA'S OUTSIDE COUNSEL SPECIALIZING IN NON-PROFIT AND TAX MATTERS; AND GLOBAL TAX DIRECTOR OF GIA. THE 990 REVIEW TEAM SCHEDULES A MEETING WITH THE FIRM THAT PREPARES THE FORM 990 TO CONDUCT A DETAILED REVIEW. THE FIRM RESPONDS TO ANY OUTSTANDING QUESTIONS OR CONCERNS RAISED BY THE 990 REVIEW TEAM. ONCE THE REVIEW TEAM COMPLETES ITS DETAILED REVIEW, THE FORM 990 IS AVAILABLE TO THE BOARD OF GOVERNORS PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE INSTITUTE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICIES THROUGH ANNUAL CIRCULATION OF A CONFLICT OF INTEREST QUESTIONNAIRE, WHICH IS COMPLETED AND SIGNED BY ALL MEMBERS OF THE BOARD OF GOVERNORS, OFFICERS, AND MEMBERS OF EXECUTIVE MANAGEMENT. IN ADDITION, GIA REQUIRES ALL EMPLOYEES (INCLUDING THOSE OF 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 2016, BOARD MEMBERS RECEIVED COMPENSATION FOR THEIR SERVICE ON THE BOARD OF GOVERNORS. COMMITTEE CHAIRS AND THE CHAIR OF THE BOARD RECEIVE ADDITIONAL COMPENSATION IN LIGHT OF THEIR ADDITIONAL RESPONSIBLITIES. THIS COMPENSATION WAS APPROVED BY AN AUTHORIZED COMMITTEE OF THE BOARD, THE MEMBERS OF WHICH HAD WAIVED ANY COMPENSATION AND WERE, THEREFORE, DISINTERESTED. 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 COMPENSATION.
FORM 990, PART XI, LINE 9:	UNREALIZED FOREIGN EXCHANGE GAIN 52,810. PENSION LIABILITY ADJUSTMENT 7,721,756.

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
GIA INSTRUMENTS UK LIMITED
35 VINE STREET	LONDON ECN AA	UK	GEMOLOGICAL INSTRUMENT SALES	UK	$0	$0	GEMOLOGICAL INSTITUTE OF AMERICA INC
GIA (ISRAEL)
21 TUVAL ST HAYAHALOM BLDG 22ND F	RAMAT GAN	IS	LABORATORY SERVICES	IS	$12,106,482	$7,555,574	GEMOLOGICAL INSTITUTE OF AMERICA INC

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd
GIA HOLDINGS INC
5345 ARMADA DRIVE	CARLSBAD	CA	92008	330990032	TITLE HOLDING COMPANY FOR TAX-EXEMPT PARENT	CA	501(C)(2)	GEMOLOGICAL INSTITUTE OF AMERICA INC	Yes (1)
GIA ENGLAND
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITUTE OF AMERICA INC	Yes (1)	104 GREAT RUSSELL STREET	LONDON WCB LA	UK	UK
GIA (INTERNATIONAL) COMPANY LTD
					EDUCATIONAL SERVICES			GEMOLOGICAL INSTITUTE OF AMERICA INC	Yes (1)	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 (12 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
GIA INSTRUMENT (TAIWAN) CO
3F 270 NANJING EAST ROAD SEC 3	TAIPEI ROC	TW	EDUCATIONAL SERVICES	TW	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$2,793,668	$1,831,373	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 INSTITUTE OF AMERICA INC	C	$8,501,442	$5,664,041	1.00000	Yes (1)
GIA HONG KONG LIMITED
ROOM 301 3/F AON CHINA BUILDING	QUEENS ROAD CENTRAL	HK	EDUCATIONAL SERVICES	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$2,089,864	$3,883,147	1.00000	Yes (1)
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B ANTWERP	BE	RESEARCH SERVICES	BE	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$371,428	$581,963	0.84720	Yes (1)
GIA EDUCATION AND LABORATORY LIMITED
STE 201/301 DIAMOND TECHNOLOGY PAR	PT BL INDUSTRIAL GABORONE	BC	EDUCATIONAL AND LABORATORY SERVICES	BC	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$3,601,238	$3,738,267	1.00000	Yes (1)
GEMOLOGICAL INSTITUTE INTERNATIONAL INC
			EDUCATIONAL AND TRAINING SERVICES		GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$2,064,147	$217,558	1.00000	Yes (1)	5345 ARMADA DR	CARLSBAD	CA	92008	263688898	CA
GIA MIDDLE EAST (LLC)
BUILDING 6WA OFFICE 801 DUBAI AIR	PO BOX DUBAI	AE	EDUCATION AND LOGISTIC SUPPORT	AE	GEMOLOGICAL INSTITUTE OF AMERICA INC	C			1.00000	Yes (1)
GIA EDUCATION AND LABORATORY (PTY) LTD
512 5TH FL SA DIAMOND CENTRE	JOHANNESBURG	SF	EDUCATION AND LAB SERVICES	SF	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$5,062,894	$3,224,961	1.00000	Yes (1)
GIA TOKYO GODO KAISHA
YAMAGUCHI BLDG 7 11TH FL 19-9 TAI	CHOME TAITOKU TOKYO	JA	LABORATORY SERVICES	JA	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$3,650,914	$2,293,232	1.00000	Yes (1)
GIA HONG KONG LABORATORY LIMITED
25TH FLOOR PROSPERITY TOWER	QUEENS ROAD CENTRAL	HK	LABORATORY SERVICES	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$10,921,849	$6,342,996	1.00000	Yes (1)
GIA INDIA LABORATORY PRIVATE LIMITED
10TH FLOOR TRADE CENTRE BANDRA KUR	BANDRA EAST MUMBAI	IN	LABORATORY SERVICES	IN	GIA HOLDINGS INC	C	$489,580	$423,318	0.00400	Yes (1)
GIA CHINA LIMITED
RM4033 8 MIDDLE YIN CHENG ROAD	PU DONG SHANGHAI	CH	MARKETING AND CONSULTING	CH	GIA HONG KONG LIMITED	C		$100,000	1.00000	Yes (1)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (1)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	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	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 (51 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
A	$2,168,143	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
A	$783,794	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
A	$5,465	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
A	$681,501	ACCRUAL
GIA TOKYO GODO KAISHA
A	$88,758	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
A	$75,160,079	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
F	$792,743	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
G	$164,317	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
G	$118,999	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
G	$88,941	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
G	$317,751	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
G	$353,454	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
G	$218,637	ACCRUAL
GIA HONG KONG LIMITED
G	$305,629	ACCRUAL
GIA TOKYO GODO KAISHA
G	$85,801	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
G	$2,805,197	ACCRUAL
GIA INDIA
G	$300,545	ACCRUAL
GIA ENGLAND
G	$203,704	ACCRUAL
GIA BELGIUM NV
G	$1,229	ACCRUAL
GIA HONG KONG LIMITED
H	$21,721	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
P	$95,535	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
P	$91,793	ACCRUAL
GIA HONG KONG LIMITED
P	$74,956	ACCRUAL
GIA INDIA
P	$64,950	ACCRUAL
GIA ENGLAND
P	$62,577	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
P	$833	ACCRUAL
GEMOLOGICAL INSTITUTE INTERNATIONAL INC
Q	$82,261	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
Q	$348,860	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
Q	$219,529	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
Q	$231,656	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
Q	$292,825	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
Q	$63,455	ACCRUAL
GIA TOKYO GODO KAISHA
Q	$195,287	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
Q	$1,374,112	ACCRUAL
GIA ENGLAND
Q	$59,647	ACCRUAL
GIA BELGIUM NV
Q	$11,441	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
Q	$41,788	ACCRUAL
GIA HONG KONG LIMITED
Q	$30,437	ACCRUAL
GIA INDIA
Q	$20,724	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
R	$464,852	ACCRUAL
GIA BELGIUM NV
R	$457,444	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
R	$11,227,668	ACCRUAL
GIA TOKYO GODO KAISHA
R	$1,124,365	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
R	$2,650,769	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
R	$14,990	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
R	$17,390	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
S	$752,926	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
S	$947,550	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
S	$522,717	ACCRUAL
GIA TOKYO GODO KAISHA
S	$231,069	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
S	$47,306,844	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 ORGANIZED 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 AND MANAGEMENT SERVICES BY GIA. THESE GRADING SERVICES ARE PERFORMED IN GIA'S ORDINARY COURSE OF BUSINESS AS DESCRIBED IN SCHEDULE O, PART III, LINE 4B. THE TRANSACTIONS REPORTED BETWEEN GIA AND THE RELATED ORGANIZATIONS LISTED WITH TRANSACTION TYPE R ARE ASSOCIATED WITH RESEARCH AND OTHER SERVICES.	ExplanationTxt