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EIN95-3797687

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Gemological Institute of America Inc.

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
November 1998[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Dec 2024
$274,436,083[4]

Gemological Institute of America Inc. is listed in IRS records in Carlsbad, California[5]. The IRS lists it as exempt under section 501(c)(3)[1]. The IRS master file lists total revenue of $274,436,083 for the tax period ending December 2024[4].

IRS status

The IRS lists the organization as exempt under section 501(c)(3), classification: Charitable Organization[1]. Its foundation code is 11, described as School 170(b)(1)(A)(ii)[6]. It appears in IRS Publication 78 data with status code PC, a public charity, with deductibility limitation 50% (60% for cash contributions)[3]. The IRS classifies it under NTEE code B600: Education, Adult, Continuing Education[7].

Item IRS record
EIN[5] 95-3797687
Location in IRS records[5] Carlsbad, California
Exempt under[1] Section 501(c)(3)
IRS classification[1] Charitable Organization
Ruling date[2] November 1998
Foundation code[6] 11: School 170(b)(1)(A)(ii)
Deductibility code[8] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[7] B600: Education, Adult, Continuing Education
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] December
Latest e-filed return[11] Form 990, tax period ending December 2024

Finances as reported to the IRS

On its Form 990 for the tax period ending December 2023, the organization reported total revenue of $281,812,540, total expenses of $276,400,974 and net assets of $669,378,907[12]. Program service revenue was $130,632,216 and investment income was $72,575,453 on that return[13]. Total revenue on its Form 990 was $358,372,109 for the tax period ending December 2021[14] and $291,055,082 for December 2022[15].

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending December 2024, the IRS lists total revenue of $274,436,083 and total assets of $724,023,528.[4]

December 2021: total revenue $358.4M$358.4MDecember 2021: total expenses $253.3M$253.3MDec 2021December 2022: total revenue $291.1M$291.1MDecember 2022: total expenses $301.5M$301.5MDec 2022December 2023: total revenue $281.8M$281.8MDecember 2023: total expenses $276.4M$276.4MDec 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
December 2021[14]Form 990$358,372,109$253,285,739$699,611,202
December 2022[15]Form 990$291,055,082$301,469,731$619,340,606
December 2023[12]Form 990$281,812,540$276,400,974$669,378,907

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending December 2023

Line Amount
Total assets[16] $715,532,970
Total liabilities[16] $46,154,063
Net assets or fund balances[16] $669,378,907

Employees. Gemological Institute of America Inc. reported 1,350 employees on Form W-3 for calendar year ending with or within the tax period ending December 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending December 2023, Gemological Institute of America Inc. reported 415 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending December 2023, Gemological Institute of America Inc. answered yes to: it operated a school; it had an office outside the United States.[19]

Questions people ask

What is the EIN of Gemological Institute of America Inc.?
The IRS Exempt Organizations Business Master File lists its EIN as 95-3797687[5].
Is Gemological Institute of America Inc. a 501(c)(3) nonprofit?
The IRS lists it as exempt under section 501(c)(3), classification: Charitable Organization[1]. It also appears in Publication 78 data with status code PC[3].
Are contributions to Gemological Institute of America Inc. tax-deductible?
IRS deductibility code 1 reads: Contributions are deductible[8]. It appears in Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions[3].
Where is Gemological Institute of America Inc. located?
The IRS master file lists it in Carlsbad, California[5].
What revenue did Gemological Institute of America Inc. report?
On its Form 990 for the tax period ending December 2023, it reported total revenue of $281,812,540[12]. The IRS master file lists $274,436,083 for the tax period ending December 2024[4].

Facts and sources

  1. The IRS lists Gemological Institute of America Inc. as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is November 1998. IRS EO Business Master File
  3. Gemological Institute of America Inc. (EIN 95-3797687) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending December 2024, the IRS lists total revenue of $274,436,083 and total assets of $724,023,528. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Gemological Institute of America Inc. with employer identification number (EIN) 95-3797687, located in Carlsbad, California. IRS EO Business Master File
  6. IRS foundation code 11 for Gemological Institute of America Inc.: School 170(b)(1)(A)(ii). IRS EO Business Master File
  7. The IRS master file assigns Gemological Institute of America Inc. the National Taxonomy of Exempt Entities (NTEE) code B600: Education, Adult, Continuing Education. IRS EO Business Master File
  8. IRS deductibility code 1 for Gemological Institute of America Inc.: Contributions are deductible. IRS EO Business Master File
  9. IRS filing requirement code 01 for Gemological Institute of America Inc.: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Gemological Institute of America Inc.'s accounting period (fiscal year) ends in December, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2025 includes a Form 990 from Gemological Institute of America Inc. for the tax period ending December 2024. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending December 2023, Gemological Institute of America Inc. reported total revenue $281,812,540, total expenses $276,400,974, net assets or fund balances at year end $669,378,907. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending December 2023: contributions, gifts and grants $823,833 (Part VIII, line 1h); program service revenue $130,632,216 (Part VIII, line 2g); investment income $72,575,453 (Part VIII, line 3); total revenue $281,812,540 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending December 2021, Gemological Institute of America Inc. reported total revenue $358,372,109, total expenses $253,285,739, net assets or fund balances at year end $699,611,202. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending December 2022, Gemological Institute of America Inc. reported total revenue $291,055,082, total expenses $301,469,731, net assets or fund balances at year end $619,340,606. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending December 2023 (Form 990, Part X): total assets $715,532,970, total liabilities $46,154,063, net assets or fund balances $669,378,907. IRS SOI Form 990 extracts
  17. Gemological Institute of America Inc. reported 1,350 employees on Form W-3 for calendar year ending with or within the tax period ending December 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending December 2023, Gemological Institute of America Inc. reported 415 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending December 2023, Gemological Institute of America Inc. answered yes to: it operated a school; it had an office outside the United States. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.