GEMOLOGICAL INSTITUTE OF AMERICA INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: GEMOLOGICAL INSTITUTE OF AMERICA INC (EIN 95-3797687)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-11-11
IRS object ID: 201513159349303306
Schema version: 2014v5.0
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	2015-11-11T14:22:48-06:00	ReturnTs
Tax Period End	2014-12-31	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	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	953797687	EIN

Business Name BusinessName

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

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID J TEARLE	PersonNm
Person Title	SENIOR VP & CFO	PersonTitleTxt
Phone	7606034000	PhoneNum
Signature	2015-11-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DIANA J MCCUTCHEN	PreparerPersonNm
PTIN	P00545657	PTIN
Phone	6192326500	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	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	$294,745,969	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	17	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	1413	TotalEmployeeCnt
Total Volunteers	21	TotalVolunteersCnt
Total Gross UBI	$712,717	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$463,616	PYContributionsGrantsAmt
CY Contributions Grants	$386,771	CYContributionsGrantsAmt
PY Program Service Revenue	$167,113,416	PYProgramServiceRevenueAmt
CY Program Service Revenue	$192,280,742	CYProgramServiceRevenueAmt
PY Investment Income	$7,812,958	PYInvestmentIncomeAmt
CY Investment Income	$5,731,090	CYInvestmentIncomeAmt
PY Other Revenue	$22,598,698	PYOtherRevenueAmt
CY Other Revenue	$56,139,853	CYOtherRevenueAmt
PY Total Revenue	$197,988,688	PYTotalRevenueAmt
CY Total Revenue	$254,538,456	CYTotalRevenueAmt
PY Grants And Similar Paid	$714,843	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$809,464	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$91,188,217	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$101,958,039	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$26,317	CYTotalFundraisingExpenseAmt
PY Other Expenses	$65,670,209	PYOtherExpensesAmt
CY Other Expenses	$88,523,002	CYOtherExpensesAmt
PY Total Expenses	$157,573,269	PYTotalExpensesAmt
CY Total Expenses	$191,290,505	CYTotalExpensesAmt
PY Revenues Less Expenses	$40,415,419	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$63,247,951	CYRevenuesLessExpensesAmt
Total Assets BOY	$399,254,206	TotalAssetsBOYAmt
Total Assets EOY	$469,153,552	TotalAssetsEOYAmt
Total Liabilities BOY	$40,520,808	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$44,375,521	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$358,733,398	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$424,778,031	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	$30,330,859	ExpenseAmt
Grant	$809,464	GrantAmt
Revenue	$18,285,583	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	$140,232,497	ExpenseAmt
Revenue	$175,059,193	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	$4,358,430	ExpenseAmt
Revenue	$146,270	RevenueAmt
Desc	RESEARCH & PUBLICATIONS:SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$174,921,786	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	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	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	184	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1413	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
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	17	GoverningBodyVotingMembersCnt
Independent Voting Member	14	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	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	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 SENIOR VICE PRESIDENT & CFO	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 (37 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
SUSAN JACQUES
PRESIDENT/CEO	39.00	1.00	Yes (X)	Yes (X)	$642,727	$0	$47,443
THOMAS MOSES
EXECUTIVE VP	39.00	1.00	Yes (X)	Yes (X)	$584,855	$0	$35,058
AMIT DHAMANI
GOVERNOR	3.00	0.00	Yes (X)		$0	$0	$0
RODNEY C EWING
GOVERNOR	3.00	0.00	Yes (X)		$7,500	$0	$0
JEFFREY H FISCHER
GOVERNOR (THROUGH 11/11/2014)	3.00	0.00	Yes (X)		$8,113	$0	$0
JOHN A GREEN
GOVERNOR	5.00	0.00	Yes (X)		$7,500	$0	$0
THOMAS INSLEY
GOVERNOR	3.00	0.00	Yes (X)		$7,500	$0	$0
DIONE D KENYON
GOVERNOR	4.00	0.00	Yes (X)		$0	$0	$0
PAUL KREUTZ
GOVERNOR (THROUGH 02/01/2014)	3.00	0.00	Yes (X)		$613	$0	$0
LISA LOCKLEAR
GOVERNOR	4.00	0.00	Yes (X)		$7,500	$0	$0
GLENN R NORD
GOVERNOR	3.00	0.00	Yes (X)		$3,000	$0	$0
BARBARA SAWREY
GOVERNOR	3.00	0.00	Yes (X)		$7,500	$0	$0
JAMES P SHINEHOUSE
GOVERNOR	4.00	0.00	Yes (X)		$0	$0	$0
HANK B SIEGEL
GOVERNOR	4.00	0.00	Yes (X)		$7,500	$0	$0
ARON SUNA
GOVERNOR	4.00	0.00	Yes (X)		$7,500	$0	$0
ELLIOT TANNENBAUM
GOVERNOR	3.00	0.00	Yes (X)		$7,500	$0	$0
JOHN VALLEY
GOVERNOR	3.00	0.00	Yes (X)		$4,500	$0	$0
THOMAS YANG
GOVERNOR	3.00	0.00	Yes (X)		$7,500	$0	$0
EPHRAIM ZION
GOVERNOR	3.00	0.00	Yes (X)		$3,000	$0	$0
DAVID TEARLE
SVP & CFO	39.00	1.00		Yes (X)	$441,949	$0	$39,949
JENNIFER WILSON
VP, CORP COUNSEL	39.00	1.00		Yes (X)	$280,574	$0	$25,529
LISA BIGGS
VP, CORP. CONTROLLER	40.00	0.00			$254,650	$0	$25,817	Yes (X)
MATT CRIMMIN
VP, REG. LAB OPS	40.00	0.00			$272,085	$0	$16,101	Yes (X)
LINDA ELLIS
VP, ADVANCEMENT	40.00	0.00			$250,557	$0	$22,337	Yes (X)
BEVERLY HORI
SVP, EDUCATION	40.00	0.00			$405,963	$0	$31,839	Yes (X)
KATHRYN KIMMEL
SVP, CHIEF MKTG OFFICER	40.00	0.00			$345,226	$0	$29,876	Yes (X)
CYNTHIA SANDERS
VP, CORP SRVCS	40.00	0.00			$221,892	$0	$24,378	Yes (X)
SUSAN SCHINDELAR
VP, GLOBAL MKTG.	40.00	0.00			$250,928	$0	$39,134	Yes (X)
LUCY XIA
VP, GLOBAL LAB PLNG	40.00	0.00			$239,881	$0	$31,388	Yes (X)
PHILLIP YANTZER
VP, LABORATORY SERVICES	40.00	0.00			$239,394	$0	$40,299	Yes (X)
WUYI WANG
DIRECTOR, R&D	40.00	0.00			$245,591	$0	$39,047		Yes (X)
DONALD J FOSTER
CHIEF INFO. OFFICER - OUTGOING	40.00	0.00			$245,025	$0	$202,417		Yes (X)
STEPHEN MORISSEAU
DIR., PUBLIC RELATIONS	40.00	0.00			$236,889	$0	$44,639		Yes (X)
JOHN M KING
CHIEF QLTY. OFFICER	40.00	0.00			$232,487	$0	$32,422		Yes (X)
DANIEL YUN
DIR., SPECIAL PROJECTS	40.00	0.00			$215,212	$0	$19,096		Yes (X)
DONNA BAKER
FORMER OFFICER	0.00	0.00			$631,261	$0	$0			Yes (X)
MARK NECHITA
FORMER KEY EMPLOYEE	0.00	0.00			$195,231	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$6,519,103	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$746,769	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	146	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
JT MAGEN & COMPANY INC
44 W 28TH ST 11TH FLOOR	NEW YORK	NY	10001	CONSTRUCTION SERVICES	$9,998,869
THE SHAND GROUP
1482 EAST VALLEY RD 474	SANTA BARBARA	CA	93108	MARKETING	$5,058,138
TATA AMERICA
12977 COLLECTIONS CENTER DRIVE	CHICAGO	IL	60693	IT SERVICES	$3,673,890
DLA PIPER LLP US
6225 SMITH AVENUE	BALTIMORE	MD	21209	LEGAL SERVICES	$1,987,489
ORACLE USA INC
500 ORACLE PARKWAY	REDWOOD SHORES	CA	94065	IT SERVICES	$1,666,341

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	65	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$386,771	AllOtherContributionsAmt
Noncash Contributions	$318,850	NoncashContributionsAmt
Total Contributions	$386,771	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GEMOLOGICAL LABORATORY	541990	$175,253,445	$175,253,445
TUITION & FEES	611519	$16,881,027	$16,881,027
GEMOLOGY PUBLICATIONS	511120	$146,270	$146,270

Field	Value	IRS element (for citing)
Total Program Service Revenue	$192,280,742	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,209,014	TotalRevenueColumnAmt
Exclusion	$4,209,014	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$54,216,832	TotalRevenueColumnAmt
Exclusion	$54,216,832	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$39,322,354	SecuritiesAmt
Other	$26,901	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$37,478,372	SecuritiesAmt
Other	$348,807	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,843,982	SecuritiesAmt
Other	-$321,906	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,522,076	TotalRevenueColumnAmt
Exclusion	$1,522,076	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$3,951,271	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$2,380,334	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,570,937	TotalRevenueColumnAmt
Related Or Exempt Func Income	$903,411	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$667,526	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MISCELLANEOUS REVENUE	900099	$507,524	$501,145	$6,379
NET MANAGEMENT FEE	900099	$38,933		$38,933
FOREIGN EXCHANGE LOSS	900099	-$194,373	-$194,252	-$121

Field	Value	IRS element (for citing)
Other Revenue Total	$352,084	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$254,538,456	TotalRevenueColumnAmt
Related Or Exempt Func Income	$193,491,046	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$712,717	UnrelatedBusinessRevenueAmt
Exclusion	$59,947,922	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$71,660	TotalAmt
Program Services	$71,660	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$368,227	TotalAmt
Program Services	$368,227	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$369,577	TotalAmt
Program Services	$369,577	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$4,517,407	TotalAmt
Program Services	$3,065,431	ProgramServicesAmt
Management And General	$1,451,976	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$826,492	TotalAmt
Program Services	$195,231	ProgramServicesAmt
Management And General	$631,261	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$75,012,202	TotalAmt
Program Services	$69,532,756	ProgramServicesAmt
Management And General	$5,456,675	ManagementAndGeneralAmt
Fundraising	$22,771	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$4,794,046	TotalAmt
Program Services	$4,067,810	ProgramServicesAmt
Management And General	$724,404	ManagementAndGeneralAmt
Fundraising	$1,832	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$10,821,953	TotalAmt
Program Services	$9,904,493	ProgramServicesAmt
Management And General	$917,460	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$5,985,939	TotalAmt
Program Services	$5,146,861	ProgramServicesAmt
Management And General	$837,364	ManagementAndGeneralAmt
Fundraising	$1,714	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,319,182	TotalAmt
Program Services	$890,227	ProgramServicesAmt
Management And General	$1,428,955	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,044,707	TotalAmt
Program Services	$158,277	ProgramServicesAmt
Management And General	$886,430	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$450,067	TotalAmt
Management And General	$450,067	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$17,140,304	TotalAmt
Program Services	$16,426,431	ProgramServicesAmt
Management And General	$713,873	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,833,468	TotalAmt
Program Services	$7,818,167	ProgramServicesAmt
Management And General	$15,301	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,164,876	TotalAmt
Program Services	$12,001,920	ProgramServicesAmt
Management And General	$162,956	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$7,195,387	TotalAmt
Program Services	$6,678,073	ProgramServicesAmt
Management And General	$517,314	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$3,179,595	TotalAmt
Program Services	$3,179,595	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$4,749,907	TotalAmt
Program Services	$4,640,187	ProgramServicesAmt
Management And General	$109,720	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,986,039	TotalAmt
Program Services	$2,995,296	ProgramServicesAmt
Management And General	$990,743	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,617,186	TotalAmt
Program Services	$1,141,365	ProgramServicesAmt
Management And General	$475,821	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$10,163,818	TotalAmt
Program Services	$9,938,436	ProgramServicesAmt
Management And General	$225,382	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,881,123	TotalAmt
Program Services	$1,716,753	ProgramServicesAmt
Management And General	$164,370	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FOREIGN WITHHOLDING TAX	$8,152,509	$8,152,509	$0	$0
MAINTENANCE	$2,665,964	$2,612,272	$53,692	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,978,870	TotalAmt
Program Services	$3,850,232	ProgramServicesAmt
Management And General	$128,638	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$191,290,505	TotalAmt
Program Services	$174,921,786	ProgramServicesAmt
Management And General	$16,342,402	ManagementAndGeneralAmt
Fundraising	$26,317	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$17,078,928	BOYAmt
EOY	$33,941,263	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$11,678,414	BOYAmt
EOY	$11,732,506	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$46,216,180	BOYAmt
EOY	$63,496,059	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$2,897,310	BOYAmt
EOY	$2,758,633	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,567,713	BOYAmt
EOY	$5,154,659	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,257,384	BOYAmt
EOY	$4,789,546	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$216,376,201	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$69,814,272	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$143,658,906	BOYAmt
EOY	$146,561,929	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$107,092,550	BOYAmt
EOY	$124,866,611	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$61,806,821	BOYAmt
EOY	$75,852,346	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$399,254,206	BOYAmt
EOY	$469,153,552	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,744,235	BOYAmt
EOY	$5,959,633	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$4,697,185	BOYAmt
EOY	$4,664,108	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$28,079,388	BOYAmt
EOY	$33,751,780	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$40,520,808	BOYAmt
EOY	$44,375,521	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$343,344,086	BOYAmt
EOY	$409,001,042	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,982,990	BOYAmt
EOY	$3,322,137	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,406,322	BOYAmt
EOY	$12,454,852	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$358,733,398	BOYAmt
EOY	$424,778,031	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$399,254,206	BOYAmt
EOY	$469,153,552	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$63,247,951	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$284,901	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$2,511,781	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	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 9).	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	$318,850	RevenuesIncludedAmt
Assets Included	$29,973,923	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	$81,906,193	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
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$84,099,236	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$81,906,193	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$72,894,834	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$67,584,620	BeginningYearBalanceAmt
Contributions	$172,917	ContributionsAmt
Investment Earnings Or Losses	-$410,686	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$423,921	GrantsOrScholarshipsAmt
Other Expenditures	-$158,244	OtherExpendituresAmt
Administrative Expenses	-$69,217	AdministrativeExpensesAmt
End Year Balance	$67,150,391	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$61,080,217	BeginningYearBalanceAmt
Contributions	$50,000	ContributionsAmt
Investment Earnings Or Losses	$6,827,503	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$171,078	GrantsOrScholarshipsAmt
Other Expenditures	$39,289	OtherExpendituresAmt
Administrative Expenses	$162,733	AdministrativeExpensesAmt
End Year Balance	$67,584,620	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.81440	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.03750	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.14810	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	$130,528,736	OtherCostOrOtherBasisAmt
Depreciation	$22,456,094	DepreciationAmt
Book Value	$108,072,642	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$25,731,188	OtherCostOrOtherBasisAmt
Depreciation	$15,895,990	DepreciationAmt
Book Value	$9,835,198	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$46,889,240	OtherCostOrOtherBasisAmt
Depreciation	$31,462,188	DepreciationAmt
Book Value	$15,427,052	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$146,561,929	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
GEM COLLECTIONS	$29,973,923
INVESTMENT IN SUBSIDIARIES	$45,386,147
OTHER ASSETS	$492,276

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$75,852,346	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL	$2,437,678
OTHER CURRENT LIABILITIES	$2,057,256
SALES & USE TAX PAYABLE	$21,198
OTHER LONG TERM LIABILITIES	$175,618
ACCRUED PAID TIME OFF	$9,376,166
ACCRUED PENSION EXPENSE	$13,602,069
INTERCOMPANY ACCOUNTS	$6,081,795

Field	Value	IRS element (for citing)
Total Liability	$33,751,780	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 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 PART III, ITEM 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, 2014, 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, 2014 OR 2013.
SCHEDULE D, PART V, LINE 1E:	THESE AMOUNTS INCLUDE CHANGES IN PRESENT VALUE FOR THE YEAR.

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 (13 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
EAST ASIA AND THE PACIFIC	0	0	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS	$98,422
EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS	$40,465
MIDDLE EAST AND NORTH AFRICA	0	0	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS	$5,550
SOUTH ASIA	0	0	SCHOLARSHIP GRANTS TO RECIPIENTS IN REGION	SCHOLARSHIPS TO PARTICIPATE IN THE INSTITUTE'S SCHOOL PROGRAMS	$99,804
SUB-SAHARAN AFRICA	0	0	GRANT-MAKING	EDUCATION DELIVERY	$78,497
EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	PROGRAM SERVICES	SCIENTIFIC INSTRUMENT SALES	$71
MIDDLE EAST AND NORTH AFRICA	1	110	PROGRAM SERVICES	LAB AND RESEARCH SERVICES	$4,600,870
EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	SEE PART V	$30,797
MIDDLE EAST AND NORTH AFRICA	0	0	GRANT-MAKING	EDUCATION SUPPORT	$16,042
EUROPE	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	WHOLLY OWNED SUBSIDIARIES	$2,616,828
EAST ASIA AND THE PACIFIC	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	WHOLLY OWNED SUBSIDIARIES	$5,376,048
SOUTH ASIA	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	INDIRECT OWNERSHIP IN WHOLLY OWNED SUBSIDIARIES	$37,256,966
SUB-SAHARAN AFRICA	0	0	INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES	WHOLLY OWNED SUBSIDIARIES	$1,509,424

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	110	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	110	TotalEmployeeCnt
Subtotal Spent	$4,954,476	SubtotalSpentAmt
Continuation Spent	$46,775,308	ContinuationSpentAmt
Total Spent	$51,729,784	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (4 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
SUB-SAHARAN AFRICA	LIBRARY FUNDING	$51,097	ELECTRONIC FUND/WIRE
SUB-SAHARAN AFRICA	EDUCATION DELIVERY	$27,400	ELECTRONIC FUND/WIRE
EAST ASIA AND THE PACIFIC	EDUCATION DELIVERY			$30,797	SEE PART V	BOOK
MIDDLE EAST AND NORTH AFRICA	EDUCATION SUPPORT			$16,042	GEMOLOGICAL INSTRUMENTS	BOOK

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	3	TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (4 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
SCHOLARSHIP AWARDS	EAST ASIA AND THE PACIFIC	19	$98,422	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	EUROPE (INCLUDING ICELAND & GREENLAND)	8	$40,465	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	MIDDLE EAST AND NORTH AFRICA	5	$5,550	TUITION REDUCTION	FMV
SCHOLARSHIP AWARDS	SOUTH ASIA	16	$99,804	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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 2:	AFTER GIA RECEIVES THE SIGNED ACCEPTANCE FORM AND THE STUDENT ENROLLS, AN AWARD LINE IS SET UP IN 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 CARLSBAD BY SUBMITTING A WRITTEN INVOICE TO THE SCHOLARSHIP COORDINATOR AT GIA CARLSBAD; 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 CARLSBAD 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 MIDDLE EAST (L.C.C.).
PART I, LINE 3, COLUMN (E) AND PART II, LINE 1, COLUMN (H):	IN 2014, GIA OFFERED A ONE-WEEK GEMOLOGY TRAINING SEMINAR FREE OF CHARGE FOR INTERNATIONAL LAW ENFORCEMENT OFFICERS IN HONG KONG. 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.
SCHEDULE F, PART V:	THE AMOUNTS REPORTED IN SCHEDULE F WERE DETERMINED USING THE ACCRUAL METHOD OF ACCOUNTING.

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (16 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
DIAMOND EMPOWERMENT FUND INC
1601 BROADWAY 12TH FLOOR	NEW YORK	NY	10017	205967103	501 (C)(3)	$3,100	SPONSORSHIP
JEWELERS FOR CHILDREN
120 BROADWAY 12TH FLOOR	NEW YORK	NY	10271	133716474	501 (C)(3)	$2,150	SPONSORSHIP
AGUA HEDIONDA LAGOON FOUNDATION
1580 CANNON ROAD	CARLSBAD	CA	92008	330411888	501 (C)(3)	$1,500	SPONSORSHIP
24 KARAT CLUB OF SE US
10440 N CENTRAL EXPRESSWAY	DALLAS	TX	75231	581342487	501 (C)(3)	$50	SCHOLARSHIP FUNDING
FRIENDS OF KATE SESSIONS
2150 BERYL STREET	SAN DIEGO	CA	92109	330089369	501 (C)(3)		ADVANCE GEMOLOGICAL EDUCATION	$370	FMV	GEM LEARNING MATERIALS
HILLCREST ACADEMY
29275 SANTIAGO ROAD	TEMECULA	CA	92592	953647842	501 (C)(3)		ADVANCE GEMOLOGICAL EDUCATION	$355	FMV	GEM LEARNING MATERIALS
HOPE ELEMENTARY SCHOOL PTA
3010 TAMARACK AVENUE	CARLSBAD	CA	92010	330257873	501 (C)(3)		ADVANCE GEMOLOGICAL EDUCATION	$355	FMV	GEM LEARNING MATERIALS
MISSION BAY MONTESSORI ACADEMY PARENTS GROUP FOUNDATION
2640 SODERBLOM AVENUE	SAN DIEGO	CA	92122	330683443	501 (C)(3)		ADVANCE GEMOLOGICAL EDUCATION	$355	FMV	GEM LEARNING MATERIALS
NORTHMINSTER PRESCHOOL
4324 CLAIREMONT MESA BLVD	SAN DIEGO	CA	92117	952240662	501 (C)(3)		ADVANCE GEMOLOGICAL EDUCATION	$370	FMV	GEM LEARNING MATERIALS
SAN MARCOS FFA
1615 SAN MARCOS BLVD	SAN MARCOS	CA	92078	510184622	501 (C)(3)		ADVANCE GEMOLOGICAL EDUCATION	$355	FMV	GEM LEARNING MATERIALS
VISTA ACADEMY FOUNDATION
600 N SANTA FE AVENUE	VISTA	CA	92083	330574293	501 (C)(3)		ADVANCE GEMOLOGICAL EDUCATION	$370	FMV	GEM LEARNING MATERIALS
DIAMOND DEALERS CLUB INC
580 FIFTH AVENUE	NEW YORK	NY	10036	130632945	501 (C)(6)	$17,500	SUPPORT OF ISRAEL & ANTWERP DIAMOND WEEKS	$130	FMV	GEMOLOGICAL TOOLS
JEWELERS VIGILANCE COMMITTEE
25 WEST 45TH STREET 1406	NEW YORK	NY	10036	131661424	501 (C)(6)	$13,800	SPONSORSHIP
JEWELERS OF AMERICA INC
120 BROADWAY 12TH FLOOR	NEW YORK	NY	10271	530246294	501 (C)(6)	$4,500	SPONSORSHIP
WOMEN'S JEWELRY ASSOCIATION
80 WASHINGTON STREET 205	POUGHKEEPSIE	NY	12601	133205392	501 (C)(6)	$2,250	SPONSORSHIP
VARIOUS LAW ENFORCEMENT AGENCIES
					GOVERNMENT		SUPPORT LAW ENFORCEMENT FUNCTION OF REDUCING THEFT, FRAUD, AND MISREPRESENTATION	$24,150	FMV	SEE SUPPLEMENTAL INFORMATION, PART IV

Field	Value	IRS element (for citing)
Total501c3 Org	12	Total501c3OrgCnt
Total Other Org	4	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIP AWARDS	GrantTypeTxt
Recipient	350	RecipientCnt
Cash Grant	$0	CashGrantAmt
Non Cash Assistance	$368,227	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.

FORM 990, SCHEDULE I, PART II, LINE 1, COLUMN (H):

GIA REGULARLY ORGANIZES AND CONDUCTS SEMINARS FOR THE FBI AND OTHER LAW ENFORCEMENT OFFICIALS. IN 2014, GIA OFFERED A TWO-WEEK GEMOLOGY TRAINING SEMINAR 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. ADDITIONALLY, GIA WORKS WITH LAW ENFORCEMENT OFFICIALS TO FLAG ITEMS REPORTED AS LOST OR STOLEN. IN 2014, GIA FLAGGED 378 STOLEN GEMSTONES IN ITS DATABASE AND RECOVERED 37 GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA GRADED 3 DIAMONDS AT THE REQUEST OF LAW ENFORCEMENT OFFICIALS IN CONNECTION WITH CRIMINAL INVESTIGATIONS. ADDITIONALLY, IN 2014, GIA PERSONNEL CHECKED STONES TO SEE IF THEY MATCHED THEIR ACCOMPANYING REPORTS IN 4 SEPARATE CASES. GIA ALSO PREPARED A SPREADSHEET FOR A LARGE QUANTITY OF STONES THAT HAD DISAPPEARED IN A BANKRUPTCY CASE. IN ANOTHER CASE, A LIST OF STONES WAS COMPARED TO GIA'S DATABASE TO SEE IF THEY HAD EVER BEEN FLAGGED IN THE PAST AS STOLEN. GIA PARTICIPATED IN AN AGREEMENT WITH U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT TO MAINTAIN A DATABASE OF GEMSTONES TO FACILITATE THE EFFORTS OF TRADE AND LAW ENFORCEMENT OFFICIALS RELATED TO IDENTIFICATION OF NATURAL, TREATED, AND SYNTHETIC STONES AND COUNTRIES OF ORIGIN. GIA ENCOURAGES LAW ENFORCEMENT PERSONNEL TO ENROLL IN GIA EDUCATIONAL COURSES RELATED TO THEIR OFFICIAL DUTIES AND DOES NOT CHARGE FOR SUCH ENROLLMENTS.

Schedule J IRS990ScheduleJ

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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (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	$453,311	$0	$110,000	$0	$79,416	$0	$16,040	$0	$31,403	$0	$690,170	$0	$0	$0
THOMAS MOSES
EXECUTIVE VP	$470,101	$0	$110,000	$0	$4,754	$0	$20,800	$0	$14,258	$0	$619,913	$0	$0	$0
DAVID TEARLE
SVP & CFO	$365,679	$0	$75,000	$0	$1,270	$0	$20,800	$0	$19,149	$0	$481,898	$0	$0	$0
JENNIFER WILSON
VP, CORP COUNSEL	$224,442	$0	$55,000	$0	$1,132	$0	$20,800	$0	$4,729	$0	$306,103	$0	$0	$0
LISA BIGGS
VP, CORP. CONTROLLER	$209,230	$0	$45,000	$0	$420	$0	$20,739	$0	$5,078	$0	$280,467	$0	$0	$0
MATT CRIMMIN
VP, REG. LAB OPS	$148,134	$0	$63,000	$0	$60,951	$0	$7,813	$0	$8,288	$0	$288,186	$0	$0	$0
LINDA ELLIS
VP, ADVANCEMENT	$214,568	$0	$30,000	$0	$5,989	$0	$19,704	$0	$2,633	$0	$272,894	$0	$0	$0
BEVERLY HORI
SVP, EDUCATION	$334,320	$0	$68,000	$0	$3,643	$0	$20,800	$0	$11,039	$0	$437,802	$0	$0	$0
KATHRYN KIMMEL
SVP, CHIEF MKTG OFFICER	$281,216	$0	$57,000	$0	$7,010	$0	$20,800	$0	$9,076	$0	$375,102	$0	$0	$0
CYNTHIA SANDERS
VP, CORP SRVCS	$189,183	$0	$30,000	$0	$2,709	$0	$17,680	$0	$6,698	$0	$246,270	$0	$0	$0
SUSAN SCHINDELAR
VP, GLOBAL MKTG.	$207,297	$0	$41,644	$0	$1,987	$0	$20,306	$0	$18,828	$0	$290,062	$0	$0	$0
LUCY XIA
VP, GLOBAL LAB PLNG	$199,225	$0	$40,000	$0	$656	$0	$13,539	$0	$17,849	$0	$271,269	$0	$0	$0
PHILLIP YANTZER
VP, LABORATORY SERVICES	$197,516	$0	$40,000	$0	$1,878	$0	$19,353	$0	$20,946	$0	$279,693	$0	$0	$0
WUYI WANG
DIRECTOR, R&D	$187,345	$0	$50,000	$0	$8,246	$0	$19,784	$0	$19,263	$0	$284,638	$0	$0	$0
DONALD J FOSTER
CHIEF INFO. OFFICER - OUTGOING	$172,087	$0	$17,500	$0	$55,438	$0	$190,522	$0	$11,895	$0	$447,442	$0	$0	$0
STEPHEN MORISSEAU
DIR., PUBLIC RELATIONS	$204,240	$0	$31,595	$0	$1,054	$0	$19,378	$0	$25,261	$0	$281,528	$0	$0	$0
JOHN M KING
CHIEF QLTY. OFFICER	$194,683	$0	$35,000	$0	$2,804	$0	$18,529	$0	$13,893	$0	$264,909	$0	$0	$0
DANIEL YUN
DIR., SPECIAL PROJECTS	$189,600	$0	$25,000	$0	$612	$0	$17,200	$0	$1,896	$0	$234,308	$0	$0	$0
DONNA BAKER
FORMER OFFICER	$2,763	$0	$0	$0	$628,498	$0	$0	$0	$0	$0	$631,261	$0	$628,498	$0
MARK NECHITA
FORMER KEY EMPLOYEE	$0	$0	$0	$0	$195,231	$0	$0	$0	$0	$0	$195,231	$0	$195,231	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	GROSS-UPS - IN GENERAL, GROSS-UP PAYMENTS ARE PROVIDED FOR OCCASIONAL CASES OF TAXABLE BENEFITS. IN SUCH CASES, BOTH THE BENEFIT AND THE GROSS-UP AMOUNT ARE REPORTED AS TAXABLE COMPENSATION ON THE EMPLOYEE'S FORM W-2. HOUSING ALLOWANCE - THE PRESIDENT/CEO RECEIVES A HOUSING ALLOWANCE AS PROVIDED IN HER EMPLOYMENT AGREEMENT. THE ARRANGEMENT WAS APPROVED IN ADVANCE BY DISINTERESTED MEMBERS OF THE BOARD OF GOVERNORS BASED ON EXPERT OPINION THAT THE ARRANGEMENT WAS REASONABLE. THE BENEFIT 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.
PART I, LINE 4A	SEPARATION PAYMENTS WERE MADE IN 2014, BASED ON THE SEPARATION AGREEMENTS, AS FOLLOWS: DONNA BAKER $628,498 DONALD FOSTER $31,538 MARK NECHITA $195,231
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). 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 A CASH-OUT OF EARNED PAID TIME OFF (BOTH OF WHICH WERE OFFERED TO ALL EMPLOYEES) AS WELL AS HOUSING AND RELOCATION PAYMENTS AND SEPARATION PAYMENTS MADE FOR CERTAIN EMPLOYEES AS PROVIDED IN THEIR EMPLOYMENT AGREEMENTS. PART II, COLUMN C: DURING 2013, DONNA BAKER'S EMPLOYMENT AT GIA ENDED AFTER 13 YEARS AS VP & GENERAL COUNSEL AND THEN PRESIDENT & CEO. MS. BAKER'S SEPARATION AGREEMENT SPECIFIED SEPARATION PAYMENTS OVER AN 18-MONTH PERIOD. THE AMOUNT OF SUCH SEPARATION PAYMENTS WAS APPROVED BY DISINTERESTED MEMBERS OF GIA'S BOARD OF GOVERNORS, BASED ON THE REASONED WRITTEN OPINION OF AN EXPERT THAT SUCH PAYMENTS WERE REASONABLE UNDER THE CIRCUMSTANCES. THE PORTION OF SUCH SEPARATION PAYMENTS PAID TO MS. BAKER IN 2014 IS REPORTED IN COLUMN B(III). GIA HAS NO NONQUALIFIED DEFERRED COMPENSATION PLANS OR ARRANGEMENTS WITH ANY OF ITS EMPLOYEES.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

TransactionTransactionAmt	Sharing Of RevenuesSharingOfRevenuesInd
SEE PART V
$128,976	0
SEE PART V
$24,673	0
SEE PART V
$301,540	0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE L, PART IV:	FormAndLineReferenceDesc
Explanation	(A) NAME OF 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: $128,976(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 EDUCATION OPERATIONS. (A) NAME OF PERSON: TYLER KREUTZ - STAFF GEMOLOGIST(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF PAUL KREUTZ, GOVERNOR(C) AMOUNT OF TRANSACTION: $24,673(D) DESCRIPTION OF TRANSACTION: DURING 2014, TYLER KREUTZ WAS HIRED BY GIA AS A STAFF GEMOLOGIST, AN ENTRY LEVEL POSITION WITH NO SUPERVISORY OR MANAGEMENT RESPONSIBILITIES. PRIOR TO HIS FAMILY MEMBER'S EMPLOYMENT, PAUL KREUTZ HAD RESIGNED FROM HIS ROLE AS A MEMBER OF GIA'S BOARD OF GOVERNORS.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 2014, ONE FIRM ASSOCIATED WITH A MEMBER OF THE BOARD OF GOVERNORS PAID FEES RELATED TO LABORATORY SERVICES TO GIA. THE FEES PAID TO GIA WERE THE SAME AS THOSE PAID BY ANY OTHER SIMILARLY-SITUATED CLIENT. THIS FIRM WAS A CLIENT OF THE GIA LABORATORY BEFORE THE AFFILIATED INDIVIDUAL BECAME A MEMBER OF THE BOARD OF GOVERNORS.GOVERNOR: ELLIOT TANNENBAUMAFFILIATED FIRM: LEO SCHACHTER DIAMOND GROUPAGGREGATE AMOUNT PAID TO GIA: $301,540GENERAL COMMENTSMR. TANNENBAUM IS SENIOR PRINCIPAL OF LEO SCHACHTER DIAMOND GROUP. THE FOREGOING TRANSACTIONS DID NOT INVOLVE A SHARING OF THE INSTITUTE'S REVENUE.	ExplanationTxt

Schedule M IRS990ScheduleM

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	59	ContributionCnt
Noncash Contributions Rpt F990	$318,850	NoncashContributionsRptF990Amt
Method Of Determining Revenues	SALE OF COMP. PROP.	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	4	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 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, PAGE 1, 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 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, PAGE 1, 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. GIA ALSO OFFERS EXTENSIVE DISTANCE EDUCATION. GIA'S RESEARCHERS UTILIZE SOPHISTICATED ANALYTICAL TECHNIQUES AND EQUIPMENT TO ADVANCE THE SCIENCE OF GEMOLOGY, AND TO DETECT SYNTHETIC AND ALTERED GEMS. ITS LIBRARY AND QUARTERLY PUBLICATION, GEMS & GEMOLOGY, COLLECT AND DISSEMINATE RESEARCH ON GEMS. THE GIA'S LABORATORY PROTECTS THE PUBLIC FROM MISREPRESENTATION ABOUT GEMS, DETERS GEM THEFT, AND HELPS LAW ENFORCEMENT BY TRACING STOLEN GEMS, WHILE PROMOTING STATE-OF-THE-ART RESEARCH. IN 2013 AND 2014, THE ETHISPHERE INSTITUTE, A LEADING INTERNATIONAL ORGANIZATION DEDICATED TO THE CREATION, ADVANCEMENT AND SHARING OF BEST PRACTICES IN BUSINESS ETHICS, NAMED GIA AS ONE OF THE "WORLD'S MOST ETHICAL COMPANIES". ADDITIONALLY, GIA HAS BEEN CERTIFIED BY THE RESPONSIBLE JEWELLERY COUNCIL SINCE 2011, MEETING THE HIGHEST ETHICAL, SOCIAL AND ENVIRONMENTAL STANDARDS ESTABLISHED BY THE RJC'S CODE OF PRACTICES.
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 LICENSEES IN JAPAN, KOREA, AND RUSSIA. DISTANCE EDUCATION COURSES ARE DISTRIBUTED DOMESTICALLY AND INTERNATIONALLY IN A VARIETY OF LANGUAGES. IN 2014, TOTAL ENROLLMENTS WERE 16,486, COMPRISING 2,976 ON-CAMPUS, AND 13,510 DISTANCE-EDUCATION ENROLLMENTS. 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, VISITING 45 SCHOOLS. APPROXIMATELY 8,601 STUDENTS ATTENDED THE MOBILE AND ON-CAMPUS JUNIOR GEMOLOGIST PROGRAMS IN 2014. IN ADDITION, GIA LAUNCHED THE GEMKIDS WEBSITE, 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 2014, APPROXIMATELY 1,400 INDIVIDUALS ATTENDED THE CAREER FAIR AND OPEN HOUSE EVENTS, 600 IN CALIFORNIA AND 800 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 16,000 ITEMS IN ITS CIRCULATING COLLECTION, 48,000 ITEMS IN THE RENOWNED CARTIER RARE BOOK REPOSITORY AND ARCHIVES, OVER 160,000 PHOTOGRAPHIC IMAGES, 1,800 VIDEOS/DVDS, APPROXIMATELY 700 JOURNAL AND MAGAZINE TITLES, 250 CD-ROMS AND 130 AUDIO CDS TO PROVIDE READY REFERENCE IN THE FIELDS OF GEMOLOGY AND JEWELRY. THE INSTITUTE'S MUSEUM ALSO EDUCATES THE PUBLIC ON GEMS AND GEMOLOGY, DISPLAYING CUT GEMS, MINERAL SPECIMENS AND JEWELRY. THE MUSEUM HAS HOSTED A SERIES OF THEMED EXHIBITS. IN 2014, 8,320 GUESTS VISITED AND TOURED THE MUSEUM THROUGHOUT THE YEAR. AS DISCUSSED BELOW, THE INSTITUTE PUBLISHES "GEMS & GEMOLOGY," A PEER REVIEWED JOURNAL THAT EDUCATES ITS READERSHIP ABOUT THE LATEST DISCOVERIES IN GEMOLOGY. IN 2013, GIA AND THE NELSON MANDELA CENTRE OF MEMORY SIGNED A MEMORANDUM OF UNDERSTANDING TO PROVIDE FOUR ELEMENTARY SCHOOLS IN SOUTH AFRICA WITH MANDELA DAY LIBRARIES. THE NEW LIBRARIES ARE FUNDED BY THE GIA ENDOWMENT, WHICH SUPPORTS EDUCATION AND SCHOLARSHIP PROGRAMS. THIS COLLABORATION FURTHERS GIA'S MISSION TO PROMOTE THE HIGHEST QUALITY OF GLOBAL GEMOLOGICAL EDUCATION BY SUPPORTING CHILDHOOD LITERACY AND COMPLEMENTS GIA'S OTHER EDUCATIONAL INITIATIVES THAT TARGET OTHER AGE GROUPS. GIA PROVIDED LIBRARY FUNDING IN 2013 AND 2014.
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 2014, THE LABORATORY FLAGGED 378 STOLEN GEMSTONES IN ITS DATABASE, AND RECOVERED 37 GEMSTONES IN CASES IN WHICH STONES WERE RESUBMITTED TO THE LABORATORY AFTER HAVING BEEN STOLEN. GIA ALSO REGULARLY ASSISTS OTHER GOVERNMENT AGENCIES. IN 2014, GIA ISSUED 3 DIAMOND GRADING REPORTS FOR LAW ENFORCEMENT AGENCIES. FURTHERMORE, GIA PROVIDED SUPPORT AND INFORMATION TO THE DEPARTMENT OF HOMELAND SECURITY. 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 BY THE CLIENT, AN IDENTIFICATION CODE CAN BE LASER INSCRIBED UPON THE GEM. THE SUBSTANTIAL AND CONTINUOUS VOLUME OF GEM MATERIALS THAT ARE SUBMITTED FOR EXAMINATION, TOGETHER WITH THE LARGE COLLECTION OF COMPARISON GEMS ACQUIRED BY GIA, CONSTITUTE AN INVALUABLE DATABASE FOR 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 FAR FLUNG LOCATIONS OF MINES AND DEALERS. TO ENHANCE ITS ABILITY TO PURSUE THE MISSION OF PROTECTING THE GEM PURCHASING PUBLIC, DETERRING THEFT, AND ASSISTING IN RECOVERY OF STOLEN PROPERTY AND PROSECUTION OF CRIMINALS, GIA OPERATES LABORATORIES THROUGH ITS 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 81 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 2014: GEMS & GEMOLOGY 394,452 RESEARCH & NEWS 66,760 PUBLICATION INFORMATION FOR THE YEAR 2014: ISSUES DISTRIBUTED TO SUBSCRIBERS: 4,027 CURRENT ISSUES ORDERED: 1,776 BACK ISSUES ORDERED: 461 TOTAL ISSUES: 6,264
FORM 990, PART VI, SECTION B, LINE 11	THE BOARD OF GOVERNORS DELEGATES THE DETAILED REVIEW AND APPROVAL OF FORM 990 TO A 990 REVIEW TEAM. THE 990 REVIEW TEAM CONSISTS OF: GIA PRESIDENT / CEO AND GOVERNOR; ITS 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; DIRECTOR OF GLOBAL CORPORATE COMPLIANCE; 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 THE HAY GROUP, 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 THE HAY GROUP 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, OF COURSE, 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 2014, BOARD MEMBERS RECEIVED A STIPEND BASED ON THE NUMBER OF MEETINGS THEY ATTENDED. HOWEVER, EACH GOVERNOR HAS THE OPTION TO DECLINE THIS STIPEND.
FORM 990, PART XI, LINE 9:	UNREALIZED FOREIGN EXCHANGE LOSS -608,933. PENSION LIABILITY ADJUSTMENT -8,072,799. EQUITY EARNINGS OF SUBS 11,939,234. DIVIDENDS FROM FOREIGN SUBS -745,721.

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 2AA	UK	GEMOLOGICAL INSTRUMENT SALES	UK	$20	$0	GEMOLOGICAL INSTITUTE OF AMERICA INC
GIA (ISRAEL)
21 TUVAL ST HAYAHALOM BLDG 1ST FL	RAMAT GAN 52522	IS	LABORATORY SERVICES	IS	$11,493,806	$19,869,873	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, WC1B 3LA	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 10500	TH	TH
GIA INDIA
					EDUCATIONAL SERVICES			GIA HOLDINGS INC	Yes (1)	10TH FL TRADE CENTRE BANDRA KURLA	BANDRA (EAST), MUMBAI, 400 051	IN	IN

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (11 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, 105, ROC	TW	EDUCATIONAL SERVICES	TW	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$2,704,738	$1,749,925	1.00000	Yes (1)
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
U-CHU-LIANG BLDG 10TH FL 968 RAM	SILOM, BANGRAK, BANGKOK 10500	TH	LIMITED LABORATORY SERVICE	TH	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$9,369,579	$5,242,966	1.00000	Yes (1)
GIA HONG KONG LIMITED
ROOM 301 3/F AON CHINA BUILDING	29 QUEEN'S ROAD CENTRAL	HK	EDUCATIONAL SERVICES	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$2,800,952	$3,769,985	1.00000	Yes (1)
GIA BELGIUM NV
LANGE HERENTALSESTRAAT 20-26	B-2018 ANTWERP	BE	RESEARCH SERVICES	BE	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$496,931	$832,096	0.78770	Yes (1)
GIA EDUCATION AND LABORATORY LIMITED
SUITE 106 THE ATRIUM DIAMOND TECHN	PT 67782, BL 8 INDUSTRIAL GABORONE	BC	EDUCATIONAL AND LABORATORY SERVICES	BC	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$4,660,574	$3,301,977	1.00000	Yes (1)
GEMOLOGICAL INSTITUTE INTERNATIONAL INC
			EDUCATIONAL AND TRAINING SERVICES		GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$5,924,565	$4,024,074	1.00000	Yes (1)	5345 ARMADA DR	CARLSBAD	CA	92008	263688898	CA
GIA INDIA LABORATORY PRIVATE LIMITED
10TH FLOOR TRADE CENTRE BANDRA KUR	BANDRA (EAST), MUMBAI, 400 051	IN	LABORATORY SERVICES	IN	GIA HOLDINGS INC	C	$87,181,287	$84,696,461	1.00000	Yes (1)
GIA MIDDLE EAST (LLC)
BUILDING 6WA OFFICE 801 DUBAI AIR	P.O. BOX 293800, DUBAI	AE	EDUCATION AND LOGISTIC SUPPORT	AE	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$3,488,422		1.00000	Yes (1)
GIA EDUCATION AND LABORATORY (PTY) LTD
512 5TH FL SA DIAMOND CENTRE	JOHANNESBURG, 2001	SF	EDUCATION AND LAB SERVICES	SF	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$5,607,621	$2,951,683	1.00000	Yes (1)
GIA HONG KONG LABORATORY LIMITED
ROOM 1411 NEW WORLD TOWER	16-18 QUEEN'S ROAD CENTRAL	HK	LABORATORY SERVICE	HK	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$9,390,511	$6,103,532	1.00000	Yes (1)
GIA TOKYO GODO KAISHA
YAMAGUCHI BLDG 7 11TH FL 19-9 TAI	4-CHOME TAITO-KU, TOKYO	JA	LABORATORY SERVICE	JA	GEMOLOGICAL INSTITUTE OF AMERICA INC	C	$3,902,847	$3,382,675	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 (33 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
A	$2,417,087	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
A	$48,294,995	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
A	$942,512	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
A	$439,648	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
A	$660,508	ACCRUAL
GIA HONG KONG LIMITED
A	$538,789	ACCRUAL
GIA TOKYO GODO KAISHA
A	$100,263	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
F	$745,721	ACCRUAL
GIA (INTERNATIONAL) COMPANY LTD
G	$96,371	ACCRUAL
GIA INDIA
G	$201,978	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
G	$159,239	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
G	$634,324	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
G	$58,970	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
G	$234,750	ACCRUAL
GIA TOKYO GODO KAISHA
G	$106,463	ACCRUAL
GIA INSTRUMENT (TAIWAN) CO
G	$118,746	ACCRUAL
GIA HONG KONG LIMITED
G	$183,491	ACCRUAL
GIA INDIA
H	$117,615	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
H	$117,426	ACCRUAL
GIA ENGLAND
P	$57,512	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
P	$51,880	ACCRUAL
GIA INDIA
P	$87,914	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
R	$130,520	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
R	$317,464	ACCRUAL
GIA BELGIUM NV
R	$682,675	ACCRUAL
GIA EDUCATION AND LABORATORY LTD
R	$177,315	ACCRUAL
GIA HONG KONG LABORATORY LIMITED
R	$9,570,641	ACCRUAL
GIA TOKYO GODO KAISHA
R	$379,309	ACCRUAL
GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD
S	$781,766	ACCRUAL
GIA EDUCATION AND LABORATORY (PTY) LTD
S	$1,217,450	ACCRUAL
GIA EDUCATION AND LABORATORY LIMITED
S	$696,542	ACCRUAL
GIA INDIA LABORATORY PRIVATE LIMITED
S	$44,637,938	ACCRUAL
GIA TOKYO GODO KAISHA
S	$168,917	ACCRUAL

Supplemental Information Detail SupplementalInformationDetail

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