Gemological Institute of America (GIA)
Legal name: Gemological Institute of America Inc
Nonprofit profile at a glance
- EIN
- 953797687
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Carlsbad, CA, USA
- Phone
- 7606034000
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Adult, Continuing Education
Reported finances
- Revenue
- $274,436,083
- Expenses
- $275,250,256
- Assets
- $724,023,528
- Liabilities
- $48,071,507
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
32 people listed
Executive titles in this filing
- SUSAN JACQUES (PRESIDENT/CEO)
Highest reported compensation
- DAVID LIN (VP & CISO): $828,893 total reported compensation
- SUSAN JACQUES (PRESIDENT/CEO): $749,455 total reported compensation
- THOMAS MOSES (EXECUTIVE VP): $687,828 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Established in 1931, the Gemological Institute of America (GIA) is a leading nonprofit institute providing knowledge, standards, and education in gems and jewelry (EDUCATE), and conducting research to advance the science of gemology and laboratory practices. GIA (Gemological Institute of America) is a public benefit, nonprofit organization that conducts research and offers education and laboratory services to help protect the public by providing unbiased information about gems and jewelry. Information on GIA.edu This website is a public resource, available to all who are interested in learning more about gems, gemology and GIA. It includes articles, information and images that describe the nature and characteristics of gemstones, as well as related topics such as where gems are found and their history; market trends; and jewelry manufacturing design, and care.
What it reported doing in 2024
Research & publications: see schedule o for description of exempt purpose achievements.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 81
- Accountability: 90
- Sustainability: 48
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95%; rating input score 95
- Program expense ratio: 85%; rating input score 85
- Fundraising efficiency: $41.25 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 21st percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: 2 of 8 controls in place; rating input score 25
- Claims monitoring procedures: Pass
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Pass
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
- Grant itemization coverage: 93.6%; rating input score 94; 26th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 83.3%; rating input score 83; 31st percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.3%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 2.63; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 87; 87th percentile among comparable filings
- Officer compensation ratio: 2.9%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: 4% per year; rating input score 100; 30th percentile among comparable filings
- Revenue growth: 3.3% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 5.8% per year; rating input score 100; 43rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 95% of revenue deployed · 85% of spending went to programs
- Governance: 15 of 18 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $233.9M in reported program spending
- Leadership: top reported pay $829K · 32 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $44.5M reported
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 11 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 50 filed money-flow records
- Related organizations: 16 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 25/100.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.