2023-05-09T21:00:11+00:00 2022-09-30 346565596 ERNST YOUNG US LLP 18101 VON KARMAN AVENUE SUITE 1700 IRVINE CA 92612 990 2021-10-01 951958142 The Rand Corporation RAND 3103930411 1776 Main Street PO Box 2138 Santa Monica CA 904072138 JASON MATHENY VP CFO 2023-05-09 true MICHAEL JANUZIK 999009999 Kara Adams P00023315 9497942300 2023-04-20 2021 2023-04-26 12:10:37Z JASON MATHENY 1776 Main Street PO Box 2138 Santa Monica CA 904072138 436627337 false X WWW.RAND.ORG X 1948 CA HELP IMPROVE POLICY AND DECISION MAKING THROUGH RESEARCH AND ANALYSIS. 23 22 2211 14 -92834 0 354327962 369442182 9961736 13533474 16900207 16088619 12502 27923 381202407 399092198 320194 158516 0 0 266117911 267534649 0 4916343 90768926 102944602 357207031 370637767 23995376 28454431 605646656 567996770 198059424 178033031 407587232 389963739 HELP IMPROVE POLICY AND DECISION MAKING THROUGH RESEARCH AND ANALYSIS. false false 290949121 158516 13533474 PUBLIC POLICY RESEARCH ALL IN THE FURTHERANCE OF OUR CHARTER 'TO 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JANUZIK VP, CHIEF FINANCIAL OFFICER 40.0 X 404237 0 62065 Nancy Staudt Dean, Pardee RAND Graduate School 40.0 X 135399 0 11512 ROBERT CASE VP, GENERAL CNSL CORP SEC 40.0 X 378058 0 71612 ALLISON E ELDER VP, HUMAN RESOURCES 40.0 X 328015 0 61646 BRANDON BAKER VP, DEVELOPMENT 40.0 X 396211 0 51455 CARL RHODES DIR, RAND AUSTRALIA (end 12/18/21) 40.0 X 347170 0 45210 KEVIN JACK RILEY VP, HSRD 40.0 X 393475 0 56605 SUSAN L MARQUIS Principal Researcher 40.0 X 354829 0 52670 Terrence Kelly VP, HSOAC 40.0 X 366124 0 57520 JENNIFER GOULD FORMER OFFICER 40.0 X 240189 0 55806 5497368 0 724324 900 true true false UNIVERSAL PROTECTION SERVICE LP DBA ALLIED UNIVERSAL SECURITY SVCS 161 WASHINGTON ST SUITE 600 CONSHOHOCKEN PA 194282083 SECURITY SERVICES 1750213 AMAZON WEB SERVICES INC 410 TERRY AVENUE NORTH SEATTLE WA 981095210 SECURE CLOUD SERVICES 1302649 ERNST YOUNG LLP FIVE TIMES SQUARE NEW YORK NEW YORK NY 100366530 CONSULTING SERVICES 960843 JOHNSON CONTROLS BUILDING AUTOMATION SYSTEM LLC 5757 N 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Collections of art - description of collections THE DONATED ARTWORK ASSISTS RAND IN ITS MISSION AS IT ALLOWS RAND TO OFFER COLLECTION TOURS AS PART OF DONOR CULTIVATION AND CONTINUES TO BE A FEATURED PART OF RAND'S ART AND ARCHITECTURE TOURS FOR THE COMMUNITY. Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement RAND CONTRIBUTES TO, AND IS THE SOLE TRUSTEE OF, A VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION IRREVOCABLE TRUST THAT IS USED TO PARTIALLY FUND HEALTH CARE BENEFITS FOR RETIREES AND THEIR ELIGIBLE DEPENDENTS. BENEFICIARIES SHARE SUBSTANTIALLY IN THE COST OF COVERAGE. Schedule D, Part V, Line 4 Intended uses of endowment funds RAND'S ENDOWMENT CONSISTS OF APPROXIMATELY 54 INDIVIDUAL INVESTMENT FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. IT HAS BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENT FUNDS. RAND HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ITS ENDOWMENT THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO THE PROGRAMS SUPPORTED BY THE ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RAND EUROPE REVENUE - 15362875 RAND AUSTRALIA REVENUE - 3345198 ELIMINATION REVENUE - -4585262 ROUNDING - 1 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements INTEREST INCOME GROSS UP - 160404 INTEREST INCOME GROSS UP - 30480 RAND STORE REVENUE - -2557 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RAND EUROPE EXPENSES - 15339274 RAND AUSTRALIA EXPENSES - 3842281 ELIMINATION EXPENSES - -4585261 ROUNDING - -1 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements INTEREST INCOME GROSS UP - 160404 SUBLEASE REVENUE - 30480 RAND STORE REVENUE - -2557 Europe (Including Iceland and Greenland) 0 0 Program Services PUBLIC POLICY RESEARCH 250 Russia and Neighboring States 0 0 Program Services PUBLIC POLICY RESEARCH 750 Central America and the Caribbean 0 0 Investments 49476267 0 0 0 0 0 0 49477267 0 49477267 true false true 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; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual true FELLOWSHIP GRANTS 6 158516 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. TO ENHANCE ITS RESEARCH AGENDA AND PROVIDE VALUABLE TRAINING IN POLICY ANALYSIS, RAND PARTICIPATES IN A NUMBER OF PROGRAMS THAT PROVIDE FUNDING FOR FELLOWSHIPS. OUTSIDE ORGANIZATIONS, AGENCIES, AND FOUNDATIONS OCCASIONALLY MAKE FELLOWSHIPS AVAILABLE THROUGH GRANTS AWARDED TO RAND. SUCH OPPORTUNITIES ARE GENERALLY WIDELY ADVERTISED, AND A COMPETITIVE APPLICATION PROCESS DETERMINES THE FELLOWSHIP RECIPIENT. FELLOWSHIP FUNDS ARE SEGREGATED AND MANAGEMENT ACTIVELY MONITORS SPENDING TO ENSURE ANY AND ALL REQUIREMENTS ARE MET, WHICH INCLUDES SUBMITTING PROGRESS REPORTS ATTESTING TO THE WORK COMPLETED BY THESE FELLOWS. X X X true true X X X X X false true false false false false false true false MICHAEL D RICH PRESIDENT CEO 744020 0 352754 0 81868 0 52960 0 26818 0 1258420 0 0 0 ANDREW HOEHN SVP, RESEARCH AND ANALYSIS 409224 0 95424 0 4224 0 33460 0 17480 0 559812 0 0 0 ERIC PELTZ SVP, Finance Operations 353852 0 92819 0 1276 0 33460 0 34045 0 515452 0 0 0 MICHAEL J JANUZIK VP, CHIEF FINANCIAL OFFICER 362124 0 35011 0 7102 0 33460 0 28605 0 466302 0 0 0 ROBERT CASE VP, GENERAL CNSL CORP SEC 339624 0 37612 0 822 0 33460 0 38152 0 449670 0 0 0 ALLISON E ELDER VP, HUMAN RESOURCES 258306 0 43954 0 25755 0 33460 0 28186 0 389661 0 0 0 KEVIN JACK RILEY VP, HSRD 336570 0 46575 0 10330 0 33460 0 23145 0 450080 0 0 0 BRANDON BAKER VP, DEVELOPMENT 350495 0 45228 0 488 0 27660 0 23795 0 447666 0 0 0 Terrence Kelly VP, HSOAC 305242 0 57800 0 3082 0 33460 0 24060 0 423644 0 0 0 SUSAN L MARQUIS Principal Researcher 298787 0 35278 0 20764 0 33460 0 19210 0 407499 0 0 0 CARL RHODES DIR, RAND AUSTRALIA (end 12/18/21) 219842 0 30904 0 96424 0 33460 0 11750 0 392380 0 0 0 JENNIFER GOULD FORMER OFFICER 222410 0 17301 0 478 0 24932 0 30874 0 295995 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel RAND'S TRAVEL POLICY PROHIBITS FIRST CLASS TRAVEL EXCEPT IN LIMITED CIRCUMSTANCES. IN ACCORDANCE WITH THIS POLICY, PART VII LISTED PERSONS WILL OCCASIONALLY TRAVEL FIRST CLASS. Schedule J, Part I, Line 1a Travel for companions EXCEPT UNDER VERY LIMITED CIRCUMSTANCES, TRAVEL EXPENSES FOR A TRAVELER'S SPOUSE AND/OR FAMILY ARE NOT REIMBURSABLE. ANY SUCH REQUESTS MUST BE APPROVED IN ADVANCE. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments RAND PROVIDES ADDITIONAL BENEFITS TO EMPLOYEES IN CONSIDERATION OF CERTAIN INTERNATIONAL ASSIGNMENTS, SUCH AS TAX INDEMNIFICATIONS, AND TRANSPORTATION ALLOWANCES. BENEFITS ARE TAXABLE AND THUS REPORTED AS INCOME BY THE INDIVIDUAL. THESE BENEFITS ARE DETAILED IN AN AGREEMENT SIGNED BY THE INDIVIDUALS. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan IN 2021, MICHAEL RICH RECEIVED PAYMENTS RELATED TO NONQUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). THE ORGANIZATION'S SERP PROVIDES A BENEFIT DETERMINED BY A FORMULA DRIVEN BY COMPENSATION, CONTINIOUS SERVICE, AND AGE. THE BENEFIT IS PAID IMMEDIATELY AFTER THE END OF THE CALENDAR YEAR. THE MAXIMUM DEFERRAL AMOUNT UNDER SECTION 457 (B), $19,500 FOR CY2021, IS DEPOSITED INTO A RABBI TRUST HELD BY THE NEWPORT TRUST (CUSTODIAN), WHICH ALLOWS THE EXECUTIVE TO DIRECT HOW THE BENEFITS WILL BE INVESTED WITHIN THEIR NONQUALIFIED RETIREMENT ACCOUNTS. THE REMAINDER ACCOUNTS ARE PAID DIRECTLY TO THE PARTICIPANT AND ARE INCLUDED AS PART OF THE W-2 EARNINGS UNDER SECTION 457 (F). CY2021 PAYMENTS RELATED TO SECTION 457 (F), INCLUDED IN SCHEDULE J, WERE $69,935 FOR MICHAEL RICH. Schedule J, Part I, Line 7 Non-fixed payments AS NOTED IN SCHEDULE O, PART OF THE BONUS PROVIDED TO PARTICIPANTS OF THE VARIABLE COMPENSATION PROGRAM IS DISCRETIONARY. A PREDETERMINED PERCENTAGE OF THE VARIABLE PAY MAY BE AWARDED AT THE DISCRETION OF THE CEO. THE VARIABLE COMPENSATION PROGRAM IS CONTINGENT ON WHETHER CERTAIN GOALS ARE ACHIEVED, INCLUDING CORPORATE FINANCIAL AND STRATEGIC ACHIEVEMENTS, AS WELL AS INDIVIDUAL GOALS. THE CEO, CFO, DIVISION AND DEPARTMENT HEADS, AND OTHERS PARTICIPATE IN THE PROGRAM. AN ANNUAL REVIEW PROCESS, INCLUDING REVIEW BY THE EXECUTIVE COMMITTEE OR COMPENSATION AND LEADERSHIP DEVELOPMENT COMMITTEE, HELPS ENSURE THAT GOAL MEASUREMENT IS VALIDATED AND PAYOUTS ARE IN ACCORDANCE WITH THE PROGRAM. A CA INFRASTRUCTURE ECONOMIC DEVELOPMENT PLAN 630304653 2021-04-01 98225000 SEE PART VI false false false A 98225000 2004 true false true true A 0.0 A false false false true true false false false true A true Schedule K, Part I, Column (f) PURPOSE OF BOND ISSUES SERIES 2021 BONDS WERE ISSUED ON 4/1/2021 TO REFUND SERIES 2008A ISSUED ON 5/13/2008 AND SERIES 2008B BONDS ISSUED ON 6/8/2008. Schedule K, Part III PER IRS GUIDANCE CONTAINED IN THE FORM 990 SCHEDULE K INSTRUCTIONS, ORGANIZATIONS WHO HAVE OUTSTANDING BONDS (OVER $100,000) ISSUED AFTER 12/31/2002 MUST FILE A SCHEDULE K. RAND THEREFORE FILES A SCHEDULE K DUE TO ITS OUTSTANDING 2021 BONDS. HOWEVER, ALSO PER IRS GUIDANCE CONTAINED IN THE FORM 990 SCHEDULE K INSTRUCTIONS, ORGANIZATIONS REPORTING ON BONDS ISSUED AFTER 12/31/2002 BUT WHICH REFUNDED BONDS ISSUED PRIOR TO 12/31/2002 (WHETHER DIRECTLY OR THROUGH A SERIES OF REFUNDINGS) DO NOT REPORT INFORMATION IN PART III (PRIVATE BUSINESS USE) OF SCHEDULE K. RAND THEREFORE DOES NOT REPORT INFORMATION IN PART III OF SCHEDULE K. Schedule K, Part IV, Line 2c THE LAST REBATE COMPUTATIONS WERE PERFORMED ON NOVEMBER 9, 2021. X 18 2214116 Market value X Archival and research materials 1 85000 Other - Appraisal 1 false true false Schedule M, Part I THE AMOUNTS REPORTED IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Schedule M, Part I, Line 25 ON APRIL 24, 2022, RAND RECEIVED 21 BOXES OF ARCHIVAL AND RESEARCH MATERIALS APPRAISED AT $85,000 THAT WILL BECOME PART OF RAND'S COLLECTION AND PRESERVATION HISTORY OF ITS RESEARCH AND ANLYSIS WHICH IS MADE AVAILABLE FOR SCHOLARLY RESEARCH. Form 990, Part III, Line 4a PROGRAM SERVICE ACCOMPLISHMENTS THE RAND CORPORATION IS A PUBLIC CHARITY AND AS SUCH RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM THE GOVERNMENT AND THE GENERAL PUBLIC (SEE ALSO SCHEDULE A). THIS SUPPORT IS NOT CONSIDERED PROGRAM SERVICE REVENUE AS DEFINED BY THE IRS AND THUS NOT REPORTED ON PART III, LINE 4A. HOWEVER, LIKE ALL PUBLIC CHARITIES, THIS SUPPORT IS USED TO FUND RAND'S PROGRAM SERVICES EXPENSES WHICH ARE REPORTED ON PART III, LINE 4A. Form 990, Part VI, Line 11b Review of form 990 by governing body RAND 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 COMPILED. 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, INCLUDING THE CFO. THE RAND BOARD OF TRUSTEES HAS DELEGATED TO THE AUDIT AND RISK COMMITTEE THE RESPONSIBILITY FOR THE OVERSIGHT OF THE FORM 990. THEREFORE, ONCE THE FORM 990 IS FINALIZED, IT IS THOROUGHLY REVIEWED BY THE AUDIT AND RISK COMMITTEE (ALONG WITH THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS) AND APPROVED FOR RELEASE. THE FORM 990 IS THEN SUBMITTED TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy NEW STAFF MEMBERS RECEIVE COPIES OF SEVERAL KEY POLICIES, INCLUDING INSTITUTIONAL PRINCIPLES, CONFLICT OF INTEREST, QUALITY ASSURANCE, AND OTHER ESSENTIAL POLICIES. CONFLICT OF INTEREST, CORPORATE INTEGRITY, INSTITUTIONAL PRINCIPLES, AND ETHICS POLICIES ARE POSTED PROMINENTLY ON RAND'S INTRANET. ALL EMPLOYEES ARE REQUIRED TO DISCLOSE OUTSIDE PROFESSIONAL ACTIVITIES, AND ALL OFFICERS, KEY STAFF MEMBERS AND STAFF WHO WORK ON RESEARCH PROJECTS ARE REQUIRED TO DISCLOSE RELATIONSHIPS AND FINANCIAL INTERESTS: (I) THAT ARE RELATED TO THEIR RESEARCH RESPONSIBILITIES, OR (II) THAT COULD BRING INTO QUESTION THE OBJECTIVITY OF THE RESEARCH. SUCH DISCLOSURES MUST BE MADE AT LEAST ANNUALLY, AND STAFF ALSO MUST REVIEW AND ACKNOWLEDGE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND COMPLETE RELEVANT TRAINING. PROSPECTIVE TRUSTEES ADVISE KEY MANAGEMENT OF ANY POSSIBLE CONFLICTS OF INTEREST BEFORE JOINING THE BOARD OF TRUSTEES. MOREOVER, ON AN ANNUAL BASIS EACH TRUSTEE IS ASKED BY THE VICE PRESIDENT, GENERAL COUNSEL, AND CORPORATE SECRETARY TO PROVIDE A LIST OF AFFILIATIONS IN WRITING THAT MAY RAISE A CONFLICT OF INTEREST ISSUE AND SIGN THE PRINCIPLES OF CONDUCT STATEMENT WHICH ASSERTS THAT THEY WOULD DISQUALIFY THEMSELVES FROM PARTICIPATING IN ANY RAND MATTERS WHICH THEY BELIEVE MAY GIVE RISE TO A POSSIBLE CONFLICT OF INTEREST. RAND MAINTAINS A FORMAL RECORD OF ALL INSTANCES WHERE TRUSTEES RECUSE THEMSELVES BECAUSE OF A POSSIBLE CONFLICT OF INTEREST. FINALLY, ALL RAND OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE ASKED TO COMPLETE AN ANNUAL RELATED PARTY QUESTIONNAIRE, SENT BY RAND'S CFO ORGANIZATION, TO SUPPORT RAND'S RESPONSES TO CERTAIN QUESTIONS ON THE FORM 990. THIS QUESTIONNAIRE, WHICH IS REVIEWED BY VARIOUS LEVELS OF MANAGEMENT, SEEKS TO IDENTIFY FAMILY AND BUSINESS RELATIONSHIPS AMONGST THE TRUSTEES AND OFFICERS AND REPRESENTS ANOTHER OPPORTUNITY OTHER THAN THE ABOVE FOR POTENTIAL CONFLICTS TO BE IDENTIFIED. PER THE AUDIT AND RISK COMMITTEE CHARTER, THE ETHICS AND COMPLIANCE OFFICER REPORTS REGULARLY TO THE AUDIT AND RISK COMMITTEE. THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE AUDIT AND RISK COMMITTEE. WHEN MANAGEMENT PROPOSES MATERIAL CHANGES. THE POLICY WAS LAST UPDATED AND APPROVED BY THE AUDIT AND RISK COMMITTEE IN MAY 2019. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION AND LEADERSHIP DEVELOPMENT COMMITTEE CONDUCTS ANNUAL PERFORMANCE REVIEWS FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. AS PART OF THE YEARLY EVALUATION, THE COMMITTEE REVIEWS MARKET DATA FROM SEVERAL SALARY SURVEYS AND EMPLOYS AN INDEPENDENT COMPENSATION CONSULTANT TO REVIEW FOR REASONABLENESS. THE COMMITTEE RECOMMENDS SALARY INCREASES AND DISCRETIONARY AMOUNTS OF THE VARIABLE COMPENSATION PROGRAM FOR THE UPCOMING YEAR TO THE BOARD OF TRUSTEES WHO MAKES THE FINAL DECISION FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER'S COMPENSATION. THE COMPENSATION AND LEADERSHIP DEVELOPMENT COMMITTEE CONDUCTS THE REVIEW IN THE FALL AND DOCUMENTS THE REVIEW IN THE COMMITTEE MINUTES WHICH ARE THEN APPROVED AT THE NEXT MEETING. RAISES ARE EFFECTIVE IN FEBRUARY. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE PRESIDENT AND CHIEF EXECUTIVE OFFICER REVIEWS THE COMPENSATION FOR OFFICERS AND OTHER RESEARCH HEADS. HE PUTS FORTH SALARY INCREASE SUGGESTIONS AFTER EXAMINING PERFORMANCE, SALARY SURVEYS, AND BENCHMARK STUDIES. THE SALARY INCREASES FOR KEY EMPLOYEES WITHIN THE RESEARCH GROUP ARE SUGGESTED BY THE GLOBAL RESEARCH TALENT VICE PRESIDENT. BOTH SETS OF RECOMMENDATIONS ARE GIVEN TO THE COMPENSATION AND LEADERSHIP DEVELOPMENT COMMITTEE, WHICH ULTIMATELY DECIDES ON THE SALARY INCREASES EACH YEAR. Form 990, Part VI, Line 19 Required documents available to the public THE ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON RAND'S EXTERNAL WEBSITE: WWW.RAND.ORG. MOREOVER, THIS INFORMATION, AS WELL AS RAND'S GOVERNING DOCUMENTS AND FORM 990, IS AVAILABLE UPON REQUEST AND AT THE SANTA MONICA OFFICE. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENTS - 10491490; OTHER COMPONENTS OF NET PERIODIC POST RETIREMENT BENEFIT COSTS - -2431036; ADJUSTMENT TO ACCRUED POSTRETIREMENT BENEFIT - 3125265; FOREIGN EXCHANGE GAIN ON REVALUATION - -1090339; MISC TO TIE - -256; Schedule F, Part I, Line 3 METHOD USED TO ACCOUNT FOR EXPENDITURES ON ORG'S FINANCIAL STATEMENTS CONSISTENT WITH OTHER EXPENDITURES DISCLOSED IN THIS 990 FORM, THE PROGRAM SERVICE EXPENDITURES LISTED IN SCHEDULE F, PART I ARE SHOWN USING AN ACCRUAL BASIS OF ACCOUNTING. GOSHEN AVENUE HOUSING LLC 1776 MAIN STREET PO BOX 2138 SANTA MONICA CA 90407 852900416 TITLE HOLDING CA 373576 14645461 RAND CORP RAND EUROPE (UK) POLICY RSRCH UK RAND CORP true RAND EUROPE (EU) AISBL POLICY RSRCH BE RAND CORP true RAND EUROPE COMMUNITY INTEREST COMPANY CONSULTING SVCS UK RAND CORP C Corporation 15362875 6675163 1 true THE RAND CORPORATION (AUSTRALIA) PTY LTD POLICY RESEARCH AS RAND CORP C Corporation 3345198 2654862 1 true false false false false false false false false false false false false false false false false false true THE RAND CORPORATION (AUSTRALIA) PTY LTD S 290302 ACCRUAL METHOD Schedule R, Part IV END-OF-YEAR ASSETS OF RELATED ORGANIZATIONS THE END-OF-YEAR ASSET BALANCES FOR BOTH ENTITIES ARE EXCLUSIVE OF INTERCOMPANY PAYABLES. IF INTERCOMPANY PAYABLES WERE INCLUDED, THE ASSET BALANCES WOULD BE AS FOLLOWS: RAND EUROPE COMMUNITY INTEREST COMPANY $ 2,988,381 THE RAND CORPORATION (AUSTRALIA) PTY LTD $ (3,775,652)