Skip to content
Nonprofiteer
← All organizations

GEMOLOGICAL INSTITUTE OF AMERICA INC

EIN 95-3797687 CARLSBAD, CA

Browse the largest nonprofits in California

Revenue 2024
$274,436,083
Expenses 2024
$275,250,256

Program services were 85.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B600
Classification
1000
Street
5345 ARMADA DR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

1 other organization in the IRS Business Master File lists the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT.

  • EDUCATION: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.

    Expenses $30,875,297 · Grants $2,948,916 · Revenue $18,449,982

  • LABORATORY: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.

    Expenses $192,168,552 · Revenue $92,634,921

  • RESEARCH & PUBLICATIONS: SEE SCHEDULE O FOR DESCRIPTION OF EXEMPT PURPOSE ACHIEVEMENTS.

    Expenses $10,899,647 · Revenue $73,506

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Susan Jacques

    PRESIDENT/CEO

    Total calculated
    $749,455
    From this org
    $688,378
    From related orgs
    $0
    Other
    $61,077
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $683,313
    Bonus
    $0
    Other
    $5,065
    Deferred
    $27,600
    Nontaxable benefits
    $33,477
    Filer's total
    $749,455

  • Thomas Moses

    EXECUTIVE VP

    Total calculated
    $687,828
    From this org
    $631,504
    From related orgs
    $0
    Other
    $56,324
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $623,143
    Bonus
    $0
    Other
    $8,361
    Deferred
    $27,600
    Nontaxable benefits
    $28,724
    Filer's total
    $687,828

  • Lisa Locklear

    GOVERNOR

    Total calculated
    $43,129
    From this org
    $43,129
    From related orgs
    $0
    Other
    $0
    Hours/week
    6

  • Stephen Kahler

    GOVERNOR

    Total calculated
    $39,500
    From this org
    $39,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Barbara Dutrow

    GOVERNOR

    Total calculated
    $35,000
    From this org
    $35,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Marcus Ter Haar

    GOVERNOR

    Total calculated
    $35,000
    From this org
    $35,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Patricia Ann Kikuko Harvey

    GOVERNOR

    Total calculated
    $35,000
    From this org
    $35,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Tammy Storino

    GOVERNOR

    Total calculated
    $35,000
    From this org
    $35,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Jeffrey Post

    GOVERNOR

    Total calculated
    $31,500
    From this org
    $31,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Samantha Ravich

    GOVERNOR

    Total calculated
    $31,500
    From this org
    $31,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Dave Bindra

    GOVERNOR

    Total calculated
    $28,000
    From this org
    $28,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Francois Delage

    GOVERNOR

    Total calculated
    $28,000
    From this org
    $28,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Lawrence Ma

    GOVERNOR

    Total calculated
    $28,000
    From this org
    $28,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • R Andrew Johnson

    GOVERNOR

    Total calculated
    $28,000
    From this org
    $28,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Russell Mehta

    GOVERNOR

    Total calculated
    $28,000
    From this org
    $28,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Xueying Dai

    GOVERNOR

    Total calculated
    $28,000
    From this org
    $28,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Lisa Bridge Berenstein

    GOVERNOR

    Total calculated
    $14,000
    From this org
    $14,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • Wendy Bohrson

    GOVERNOR

    Total calculated
    $14,000
    From this org
    $14,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5

  • David Tearle

    SVP & CFO

    Total calculated
    $533,531
    From this org
    $476,457
    From related orgs
    $0
    Other
    $57,074
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $471,593
    Bonus
    $0
    Other
    $4,864
    Deferred
    $27,600
    Nontaxable benefits
    $29,474
    Filer's total
    $533,531

  • Brandon Pace

    SVP & GENERAL COUNSEL (INCOMING)

    Total calculated
    $372,704
    From this org
    $328,402
    From related orgs
    $0
    Other
    $44,302
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $324,835
    Bonus
    $0
    Other
    $3,567
    Deferred
    $26,048
    Nontaxable benefits
    $18,254
    Filer's total
    $372,704

  • Jennifer Wilson

    SVP & GENERAL COUNSEL (OUTGOING)

    Total calculated
    $314,813
    From this org
    $279,158
    From related orgs
    $0
    Other
    $35,655
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $188,587
    Bonus
    $50,000
    Other
    $40,571
    Deferred
    $22,304
    Nontaxable benefits
    $13,351
    Filer's total
    $314,813

  • Soon Raab

    SVP & CHIEF PEOPLE OFFICER

    Total calculated
    $582,834
    From this org
    $352,427
    From related orgs
    $0
    Other
    $230,407
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $239,169
    Bonus
    $0
    Other
    $113,258
    Deferred
    $220,269
    Nontaxable benefits
    $10,138
    Filer's total
    $582,834

  • Pritesh Patel

    SVP & COO

    Total calculated
    $506,617
    From this org
    $438,366
    From related orgs
    $0
    Other
    $68,251
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $435,623
    Bonus
    $0
    Other
    $2,743
    Deferred
    $27,600
    Nontaxable benefits
    $40,651
    Filer's total
    $506,617

  • Duncan Pay

    SVP, CHIEF ACADEMIC OFFICER

    Total calculated
    $398,286
    From this org
    $335,249
    From related orgs
    $0
    Other
    $63,037
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $331,627
    Bonus
    $0
    Other
    $3,622
    Deferred
    $27,040
    Nontaxable benefits
    $35,997
    Filer's total
    $398,286

  • Elizabeth Keating

    VP & CHIEF ETHICS/COMPL OFFICER

    Total calculated
    $379,175
    From this org
    $326,753
    From related orgs
    $0
    Other
    $52,422
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $318,408
    Bonus
    $0
    Other
    $8,345
    Deferred
    $25,698
    Nontaxable benefits
    $26,724
    Filer's total
    $379,175

The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $274,436,083
    Expenses
    $275,250,256
    Contributions
    $984,256
    Grants paid
    $2,948,916
  • 2023
    Revenue
    $281,812,540
    Expenses
    $276,400,974
    Contributions
    $823,833
    Grants paid
    $3,460,815
  • 2022
    Revenue
    $291,055,082
    Expenses
    $301,469,731
    Contributions
    $554,874
    Grants paid
    $6,920,495

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2021 · 990

    Revenue
    $358,372,109
    Expenses
    $253,285,739
    Assets (EOY)
    $751,479,213

  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2020 · 990

    Revenue
    $202,112,976
    Expenses
    $213,727,144
    Assets (EOY)
    $629,848,234

  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2019 · 990

    Revenue
    $261,685,370
    Expenses
    $236,292,504
    Assets (EOY)
    $624,583,382

  • 2018 · 990

    Revenue
    $242,633,636
    Expenses
    $236,963,746
    Assets (EOY)
    $570,820,931

  • 2017 · 990

    Revenue
    $283,593,953
    Expenses
    $218,894,817
    Assets (EOY)
    $580,020,223

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

  • GIA HOLDINGS INC

    501(C)(2) · TITLE HOLDING COMPANY FOR TAX-EXEMPT PARENT · CA · controlled entity

  • GIA ENGLAND

    EDUCATIONAL SERVICES · UK · controlled entity

  • GIA (INTERNATIONAL) COMPANY LTD

    EDUCATIONAL SERVICES · TH · controlled entity

  • GIA INDIA

    EDUCATIONAL SERVICES · IN · controlled entity

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Disregarded entities on its 2024 return

  • GEMOLOGICAL INSTITUTE OF AMERICA INC (CC)

    LABORATORY SERVICES · IS · income $2,217,351 · assets $2,166,018

  • GIA ALUMNI ASSOCIATION LLC

    EDUCATIONAL SERVICES · CA · income $510,435 · assets $179,654

Related corporations and trusts on its 2024 return

  • GIA INSTRUMENT (TAIWAN) CO

    C · EDUCATIONAL SERVICES · TW · 100% owned · share of income $1,149,621 · share of assets $1,194,197 · controlled entity

  • GEMOLOGICAL RESEARCH (THAILAND) COMPANY LTD

    C · LIMITED LABORATORY SERVICE · TH · 100% owned · share of income $5,626,374 · share of assets $10,425,803 · controlled entity

  • GIA HONG KONG LIMITED

    C · EDUCATIONAL SERVICES · HK · 100% owned · share of income $1,737,957 · share of assets $1,317,618 · controlled entity

  • GIA BELGIUM NV

    C · LABORATORY AND RESEARCH SERVICES · BE · 84.72% owned · share of income -$5,075 · share of assets $79,072 · controlled entity

  • GIA EDUCATION AND LABORATORY LIMITED

    C · EDUCATIONAL AND LABORATORY SERVICES · BC · 100% owned · share of income $11,918,661 · share of assets $11,322,296 · controlled entity

  • GEMOLOGICAL INSTITUTE INTERNATIONAL INC

    C · EDUCATIONAL AND TRAINING SERVICES · CA · 100% owned · share of income $917,435 · share of assets $396,068 · controlled entity

  • GIA INDIA LABORATORY PRIVATE LIMITED

    C · EDUCATIONAL AND LABORATORY SERVICES · IN · 0.46% owned · share of income $741,074 · share of assets $799,850 · controlled entity

  • GIA EDUCATION AND LABORATORY (PTY) LTD

    C · EDUCATIONAL AND LABORATORY SERVICES · SF · 100% owned · share of income $4,859,249 · share of assets $2,630,891 · controlled entity

  • GIA TOKYO GODO KAISHA

    C · LABORATORY SERVICES · JA · 100% owned · share of income $4,174,881 · share of assets $1,951,959 · controlled entity

  • GIA HONG KONG LABORATORY LIMITED

    C · LABORATORY SERVICES · HK · 100% owned · share of income $17,726,745 · share of assets $11,190,570 · controlled entity

  • GIA CHINA LIMITED

    C · MARKETING AND CONSULTING · CH · controlled entity

  • GIA EDUCATION AND LABORATORY PRIVATE LIMITED

    C · EDUCATIONAL AND LABORATORY SERVICES · IN · 1% owned · share of assets $5 · controlled entity

  • GIA LABORATORY SINGAPORE PTE LTD

    C · SUPPORT SERVICES · SN · 100% owned · share of income $1,167,188 · share of assets $514,593 · controlled entity

  • GIA LABORATORY DMCC

    C · LABORATORY SERVICES · AE · 100% owned · share of income $9,182,899 · share of assets $23,560,654 · controlled entity

  • GIA LABORATORY SERVICES UK LIMITED

    C · LABORATORY SERVICES · UK · 100% owned · share of income $669,570 · share of assets $380,313 · controlled entity

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.