2024-11-13T15:01:26+00:00 2023-12-31 346565596 ERNST & YOUNG US LLP 18101 VON KARMAN AVENUE IRVINE CA 92612 990 2023-01-01 954496399 RAND Retiree Medical Benefits Trust RAND 3103930411 1776 Main Street PO Box 2138 Santa Monica CA 904072138 THE RAND CORPORATION NA 2024-11-13 true Kara Adams P00023315 9497942300 2024-11-07 2023 2024-10-15 13:58:12Z THE RAND CORPORATION 1776 Main Street PO Box 2138 Santa Monica CA 904072138 2819097 false X WWW.RAND.ORG X 1993 CA PROVIDE FUNDS FOR MEDICAL BENEFITS OF ELIGIBLE RETIREES OF THE RAND CORPORATION 1 1 0 0 4947 0 0 0 214748 236246 915597 402397 0 0 1130345 638643 0 0 1233295 1210306 0 0 0 0 61350 35804 1294645 1246110 -164300 -607467 24007783 26021037 61259 46571 23946524 25974466 PROVIDE FUNDS FOR MEDICAL BENEFITS OF ELIGIBLE RETIREES OF THE RAND CORPORATION. false false 1246110 236246 PROVIDE FUNDS FOR MEDICAL BENEFITS OF ELIGIBLE RETIREES OF THE RAND CORPORATION. 1246110 false false false false false false false false false true false false false true true false false false true false false false false false false false false false false false false false false false false false false false false true true true false true 0 0 0 true true false false false false false false false X 1 1 false false false false false false false false false false false false false false false false false false CA X MICHAEL JANUZIK 3103930411 1776 MAIN STREET PO BOX 2138 SANTA MONICA CA 90407 X The RAND Corporation TRUSTEE 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 PARTICIPANT CONTRIBUTIONS 525120 236246 236246 0 0 0 0 236246 265757 4947 260810 0 0 1737371 579725 1644235 536219 93136 43506 136640 136640 0 0 0 0 0 638643 236246 4947 397450 1210306 1210306 35804 35804 0 0 0 0 0 0 1246110 1246110 0 0 492723 627521 0 0 400443 0 0 0 0 0 0 0 0 17826547 20111925 5288070 5281591 0 0 0 24007783 26021037 61259 46571 0 0 0 0 61259 46571 23946524 25974466 23946524 25974466 24007783 26021037 -607467 2635409 0 X false true X true false ALTERNATIVE INVESTMENTS 5281591 F 5281591 OTHER LIABILITIES 0 X 3274052 2635409 0 2635409 638643 0 0 638643 1246110 0 0 1246110 0 0 1246110 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Central America and the Caribbean 0 0 Investments 2287863 0 0 0 0 0 0 2287863 0 2287863 true false false true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual Form 990, Part VI, Line 13 PART VI, QUESTIONS 12, 13 & 14 - GOVERNING POLICIES THE TRUST WAS ESTABLISHED TO HOLD THE ASSETS TO FUND THE POST-RETIREMENT BENEFITS PAYABLE UNDER THE RAND CORPORATION RETIREE GROUP MEDICAL PLAN AS WELL AS SUCH OTHER EMPLOYEE WELFARE BENEFITS AS THE COMPANY SHALL DETERMINE. THE RAND CORPORATION IS THE INSTITUTIONAL TRUSTEE AND ADMINISTRATOR OF THE TRUST. THE TRUST DOES NOT HAVE EMPLOYEES AND PAYS NO WAGES SO HAVING GOVERNING POLICIES, LIKE A CONFLICT OF INTEREST, WHISTLEBLOWER POLICY, OR DOCUMENT RETENTION/DESTRUCTION POLICY, IS NOT CONSIDERED TO BE APPLICABLE TO THIS ENTITY. Form 990, Part VI, Line 15 OFFICES & POSITIONS FOR WHICH PROCESS WAS USED & YEAR PROCESS WAS BEGUN THE TRUST WAS ESTABLISHED TO HOLD THE ASSETS TO FUND THE POST-RETIREMENT BENEFITS PAYABLE UNDER THE RAND CORPORATION RETIREE GROUP MEDICAL BENEFITS PLAN AS WELL AS SUCH OTHER EMPLOYEE WELFARE BENEFITS AS THE COMPANY SHALL DETERMINE. THE RAND CORPORATION IS THE INSTITUTIONAL TRUSTEE AND ADMINISTRATOR OF THE TRUST. THE TRUST DOES NOT HAVE EMPLOYEES AND PAYS NO WAGES. THESE QUESTIONS ARE NOT CONSIDERED TO BE APPLICABLE TO THE TRUST. Form 990, Part VI, Line 8a Documentation of meetings held by governing body THE TRUST WAS ESTABLISHED TO HOLD THE ASSETS TO FUND THE POST RETIREMENT BENEFITS PAYABLE UNDER THE RAND CORPORATION RETIREE GROUP MEDICAL PLAN AS WELL AS SUCH OTHER EMPLOYEE WELFARE BENEFITS AS THE COMPANY SHALL DETERMINE. THE RAND CORPORATION IS THE INSTITUTIONAL TRUSTEE AND ADMINISTRATOR OF THE TRUST. THE TRUST DOES NOT HAVE EMPLOYEES OR GOVERNING POLICIES OR A BOARD. THE RAND CORPORATION HAS SUCH POLICIES AND DOCUMENTS SUCH MEETINGS WITH ITS GOVERNING BOARD. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE TRUST WAS ESTABLISHED TO HOLD THE ASSETS TO FUND THE POST RETIREMENT BENEFITS PAYABLE UNDER THE RAND CORPORATION RETIREE GROUP MEDICAL PLAN AS WELL AS SUCH OTHER EMPLOYEE WELFARE BENEFITS AS THE COMPANY SHALL DETERMINE. THE RAND CORPORATION IS THE INSTITUTIONAL TRUSTEE AND ADMINISTRATOR OF THE TRUST. THE TRUST DOES NOT HAVE EMPLOYEES OR GOVERNING POLICIES OR A BOARD. THE RAND CORPORATION HAS SUCH POLICIES AND DOCUMENTS SUCH MEETINGS WITH ITS GOVERNING BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body THE INSTITUTIONAL TRUSTEE, THE RAND CORPORATION, SUMMARIZES THE INFORMATION TO BE INCLUDED ON THE FORM 990 AND PROVIDES THE SUPPORT TO A THIRD-PARTY TAX FIRM SO THAT A DRAFT RETURN CAN BE COMPLETED. THIS FIRM PROVIDES TAX GUIDANCE THROUGHOUT THE YEAR IN ADDITION TO PROVIDING GUIDANCE ON RETURN PREPARATION. ONCE THE DRAFT FORM 990 IS COMPILED, IT IS REVIEWED BY VARIOUS LEVELS OF MANAGEMENT WITHIN RAND. ONCE FINALIZED, RAND'S VICE PRESIDENT AND CHIEF FINANCIAL OFFICER REVIEWS THE FORM 990, SIGNS IT AND IT IS SUBMITTED TO THE IRS. Form 990, Part VI, Line 19 Required documents available to the public AS REQUIRED UNDER ERISA, THE ANNUAL REPORT (5500) IS FILED WITH THE DEPARTMENT OF LABOR. MOREOVER, A RIGHT TO ADDITIONAL INFORMATION NOTICE IS CONVEYED TO PARTICIPANTS WHICH PROVIDES THE CONTACT INFORMATION TO OBTAIN AN ANNUAL REPORT FOR THE PLAN. THIS ANNUAL REPORT INCLUDES THE FINANCIAL STATEMENTS AND ANY CHANGES TO GOVERNING DOCUMENTS. A PUBLIC COPY IS AVAILABLE AT THE RAND CORPORATION AND HOW TO OBTAIN A COPY IS DISCLOSED ON THE SUMMARY ANNUAL REPORT, WHICH IS SENT TO PARTICIPANTS, AND ON RAND'S INTRANET SITE. RAND EUROPE (EU) AISBL POLICY RSRCH BE RAND CORP true THE RAND CORPORATION 1776 Main Street PO BOX 2138 Santa Monica CA 90407 951958142 PUBLIC POLICY CA 501(c)(3) 7 N/A false RAND EUROPE (UK) WESTBROOK CENTRE MILTON ROAD CAMBRIDGE UK CB41YG POLICY RSRCH UK RAND CORP true STICHTING RAND EUROPE NL POLICY RSRCH NL RAND CORP true THE RAND CORPORATION (AUSTRALIA) PTY LTD POLICY RESEARCH AS RAND CORP C Corporation true RAND EUROPE COMMUNITY INTEREST COMPANY CONSULTANCY SVCS UK RAND CORP C Corporation true false false false false false false false false false false false false false false false false false false true THE RAND CORPORATION S 236246 ACCRUAL