2025-11-17T16:33:01-06:00 2024-12-31 861065772 DELOITTE TAX LLP 111 MONUMENT CIRCLE STE 4200 INDIANAPOLIS IN 462045108 990 2024-01-01 330990032 GIA HOLDINGS INC GIAH 7606034000 5345 ARMADA DRIVE CARLSBAD CA 920084602 JEFFREY D FRANK SECRETARY & CFO 7606034000 2025-11-17 1 1 JEFFREY D FRANK P00287234 3174648600 2024 2025-03-06 01:10:19Z PRITESH PATEL 5345 ARMADA DRIVE CARLSBAD CA 920084602 49198979 0 X N/A X 2001 CA TITLE HOLDING COMPANY FOR TAX-EXEMPT PARENT. 4 0 0 0 0 0 0 0 0 0 60741875 49198979 0 0 60741875 49198979 0 0 0 0 0 0 0 0 0 10295260 8647479 10295260 8647479 50446615 40551500 23585605 23588296 1220247 2487507 22365358 21100789 TITLE HOLDING COMPANY FOR TAX-EXEMPT PARENT. 0 0 THE SPECIFIC AND SOLE ACTIVITIES OF THIS CORPORATION ARE TO (I) HOLD TITLE TO PROPERTY FOR ITS TAX-EXEMPT PARENT, GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA"), A NONPROFIT ORGANIZATION INCORPORATED UNDER THE LAWS OF CALIFORNIA, EXEMPT FROM TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, (II) COLLECT THE INCOME FROM SUCH PROPERTY, AND (III) TURN OVER SUCH INCOME FROM THE PROPERTY TO GIA ON AN ANNUAL BASIS. 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 1 IN 0 0 0 0 0 0 X 4 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X DAVID J TEARLE 7606034000 5345 ARMADA DRIVE CARLSBAD CA 92008 SUSAN JACQUES PRESIDENT & CEO 1.00 39.00 X X 0 688378 61077 THOMAS MOSES DIRECTOR 1.00 39.00 X 0 631504 56324 DAVID TEARLE SECRETARY & CFO 1.00 39.00 X X 0 476457 57074 PRITESH PATEL DIRECTOR 1.00 39.00 X 0 438366 68251 0 2234705 242726 0 0 1 0 0 49198979 49198979 49198979 49198979 0 0 372 WITHHOLDING TAX EXPENSE 8647107 8647479 10470 20280 7119 0 23568016 23568016 23585605 23588296 1220247 2487507 1220247 2487507 X 1000 1000 23597276 23597276 -1232918 -2497487 22365358 21100789 23585605 23588296 X 40551500 -41816069 X 0 1 X 1 0 0 INVESTMENT IN SUBSIDIARIES 23568016 23568016 WITHHOLDING TAX PAYABLE 2487507 2487507 X PART X, LINE 2: GIA HOLDINGS, INC.'S FINANCIAL STATEMENTS ARE INCLUDED AS PART OF THE CONSOLIDATED FINANCIAL STATEMENTS OF GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA OR "THE INSTITUTE"). AS OF DECEMBER 31, 2024, 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, 2024 AND 2023. SOUTH ASIA INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES 23465544 EUROPE (INCLUDING ICELAND & GREENLAND) INVESTMENTS IN WHOLLY OWNED SUBSIDIARIES 55955 0 0 0 0 0 0 23521499 0 23521499 0 0 1 0 0 1 PART I, LINE 3: THE AMOUNTS REPORTED IN SCHEDULE F WERE DETERMINED USING THE ACCRUAL METHOD OF ACCOUNTING. 0 0 0 SUSAN JACQUES PRESIDENT & CEO 0 683313 0 0 0 5065 0 27600 0 33477 0 749455 0 0 THOMAS MOSES DIRECTOR 0 623143 0 0 0 8361 0 27600 0 28724 0 687828 0 0 DAVID TEARLE SECRETARY & CFO 0 471593 0 0 0 4864 0 27600 0 29474 0 533531 0 0 PRITESH PATEL DIRECTOR 0 435623 0 0 0 2743 0 27600 0 40651 0 506617 0 0 PART I, LINE 3: GIA HOLDINGS RELIES UPON THE EXECUTIVE COMMITTEE OF GIA (TAX-EXEMPT PARENT) TO ESTABLISH THE COMPENSATION OF ITS CEO. GIA HOLDINGS DOES NOT PAY ANY INDIVIDUALS DIRECTLY. FOR ADDITIONAL INFORMATION, SEE SCHEDULE O FOR PART VI, SECTION B, LINE 15. FORM 990, PART VI, SECTION A, LINE 6 GIA HOLDINGS, INC. ("GIA HOLDINGS") IS A TITLE HOLDING COMPANY ORGANIZED AS A STOCK CORPORATION. GIA HOLDINGS' SOLE SHAREHOLDER IS GEMOLOGICAL INSTITUTE OF AMERICA, INC. ("GIA"), WHICH IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SHAREHOLDER, GIA ELECTS THE GOVERNING BODY OF GIA HOLDINGS. FORM 990, PART VI, SECTION A, LINE 7A SEE EXPLANATION FOR LINE 6. FORM 990, PART VI, SECTION B, LINE 11B AFTER AN INITIAL DRAFT OF THE FORM 990 IS PREPARED, IT IS CIRCULATED FOR DETAIL REVIEW AND COMMENT BY RELEVANT MEMBERS OF THE EXECUTIVE TEAM WHO HAVE RESPONSIBILITY AND/OR KNOWLEDGE ABOUT THE VARIOUS MATTERS DISCLOSED AND/OR DESCRIBED IN THE FORM. THE FORM 990 IS THEN MADE AVAILABLE TO THE GOVERNING BODY PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C GIA (THE TAX-EXEMPT PARENT) 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, INCLUDING THOSE HOLDING POSITIONS AT GIA HOLDINGS. IN ADDITION, GIA REQUIRES ALL EMPLOYEES (INCLUDING THOSE OF ITS DOMESTIC AND 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 DISCLOSURE AND BY OTHER MEANS. FURTHER, IT IS INCUMBENT UPON ALL OF THE AFOREMENTIONED PARTIES TO DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE IN THE COURSE OF THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 GIA HOLDINGS RELIES UPON THE EXECUTIVE COMMITTEE OF GIA (TAX-EXEMPT PARENT) TO ESTABLISH THE COMPENSATION OF ITS CEO. GIA HOLDINGS DOES NOT PAY ANY INDIVIDUALS DIRECTLY. THE GIA BOARD OF GOVERNORS EXECUTIVE COMMITTEE MEETS ANNUALLY TO REVIEW THE OFFICER COMPENSATION AND TO SET THE PAY RATE FOR THE SUBSEQUENT YEAR. GIA HAS RETAINED THE SERVICES OF MERCER, INTERNATIONAL COMPENSATION AND BENEFITS CONSULTANTS, WHICH DISTRIBUTES PERIODIC MARKET PAY COMPARISONS OF COMPARABLE JOBS TO THOSE OF GIA OFFICERS. THIS INFORMATION IS PROVIDED TO THE BOARD EXECUTIVE COMMITTEE FOR REVIEW AND USE. IN THE INTERIM YEARS BETWEEN COMPREHENSIVE MARKET STUDIES, GIA OBTAINS SUCH MARKET DATA AS AVERAGE MERIT INCREASES FROM MERCER AND ALSO TAKES THE CPI INTO CONSIDERATION. FORM 990, PART VI, SECTION C, LINE 19 GIA'S EMPLOYEE CODE OF CONDUCT, WHICH INCLUDES A SECTION ON CONFLICTS OF INTEREST, IS POSTED ON GIA'S WEBSITE. THIS CODE GOVERNS EMPLOYEES OF GIA AND ITS GLOBAL SUBSIDIARIES, INCLUDING GIA HOLDINGS. FINANCIAL STATEMENTS ARE INCORPORATED INTO THE FORM 990, WHICH, OF COURSE, IS AVAILABLE TO THE PUBLIC. GIA'S GOVERNING DOCUMENTS ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: DIVIDEND PAID TO GEMOLOGICAL INSTITUTE OF AMERICA, INC. -41,816,069. 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