2024-11-06T15:48:07-06:00 2023-12-31 135565207 KPMG LLP 8350 BROAD STREET SUITE 900 MCLEAN VA 22102 990 2023-01-01 530196552 ARMY EMERGENCY RELIEF ARMY 5713897137 2530 CRYSTAL DRIVE 13TH FL ARLINGTON VA 22202 LTC JOEL J LEVESQUE CFO 5713897137 2024-11-15 1 0 BRIAN KEARNS P02061479 7032868000 2023 2024-10-15 13:58:12Z SMA MICHAEL A GRINSTON 2530 CRYSTAL DRIVE 13TH FL ARLINGTON VA 22202 98955216 0 X WWW.ARMYEMERGENCYRELIEF.ORG X 1942 DC ARMY EMERGENCY RELIEF PROVIDES INTEREST-FREE LOANS, GRANTS, AND SCHOLARSHIPS (SEE SCH O) 23 22 37 216 2091887 556104 9191875 11513072 0 0 23197585 15422340 0 0 32389460 26935412 23907335 21975972 0 0 4640457 5583389 42000 47940 1299039 5147571 4643066 33737363 32250367 -1347903 -5314955 359100172 355548705 9496239 1194414 349603933 354354291 X ARMY EMERGENCY RELIEF (AER) WAS INCORPORATED AS A PRIVATE NONPROFIT ORGANIZATION IN 1942 FOR THE PURPOSE OF COLLECTING AND HOLDING FUNDS TO RELIEVE DISTRESS OF MEMBERS OF THE ARMY AND THEIR DEPENDENTS. UPON MERGER WITH THE ARMY RELIEF SOCIETY IN JULY 1976, AER (SEE SCH O) 0 0 9902722 9382912 SCHOLARSHIPS:SCHOLARSHIP ASSISTANCE IS PROVIDED THROUGH THE MG JAMES URSANO SCHOLARSHIP PROGRAM FOR DEPENDENT CHILDREN OF ACTIVE DUTY AND RETIRED SOLDIERS AND THE MRS. PATTY SHINSEKI SPOUSE EDUCATION ASSISTANCE PROGRAM FOR SPOUSES OF ACTIVE DUTY AND RETIRED SOLDIERS. BETWEEN THE TWO SCHOLARSHIP PROGRAMS, 3,024 STUDENTS PURSUING THEIR FIRST UNDERGRADUATE DEGREE RECEIVED $9 MILLION IN SCHOLARSHIPS. AER ALSO PAYS THE COMPLETE COST OF COLLEGE FOR SPOUSES AND CHILDREN OF VICTIMS OF THE 9/11 ATTACK ON THE PENTAGON. NINE STUDENTS - 2 UNDERGRADUATE AND 7 GRADUATE - WERE AWARDED A TOTAL OF $290 THOUSAND IN 2023 AS PART OF OUR PENTAGON VICTIMS SCHOLARSHIP FUND. OVER $4.3 MILLION HAS BEEN PROVIDED TO 38 CHILDREN AND 10 SPOUSES SINCE INCEPTION. 9518557 5797634 AER PROVIDED OVER 33,000 GRANTS AND ZERO INTEREST LOANS FOR BASIC NEEDS AND HOUSING. THIS ASSISTANCE INCLUDES INITIAL RENT, MORTGAGE PAYMENTS AND SECURITY DEPOSITS. AER SERVES AS A CRUCIAL LIFELINE FOR ARMY FAMILIES DURING RELOCATION. THE UNIQUE CHALLENGES FACED BY ARMY FAMILIES UNDERSCORE THE IMPORTANCE OF COMPREHENSIVE HOUSING ASSISTANCE DURING PERMANENT CHANGE OF STATION (PCS). OVER 1400 SOLDIERS AND FAMILIES HAD THEIR HEALTH AND WELLNESS NEEDS MET BY AER. HELP CAME IN THE FORM OF CRANIAL HELMETS AND OTHER MEDICAL GAPS; DENTAL CARE; AND PROTECTION DURING A DOMESTIC VIOLENCE SITUATION. 4216994 3433997 AER OFFERED CARE TO OVER 5600 SOLDIERS AND FAMILIES DURING A CRISIS. HELP WAS PROVIDED IN THE FORM OF EMERGENCY TRAVEL FOR THE DEATH OR SERIOUS ILLNESS OF AN IMMEDIATE FAMILY MEMBER. AER ALSO ASSISTS SOLDIERS WHO WERE IMPACTED BY A NATURAL DISASTER OR LARGE-SCALE CATASTROPHIC EVENTS SUCH AS HURRICANES, TORNADOS, FLOODS, LARGE-SCALE FIRES, AND CHEMICAL SPILLS, OR THOSE THAT NEEDED HELP WITH EVACUATION EXPENSES. 3637559 3361429 AER HELPED OVER 4,600 PEOPLE GAIN EMPLOYMENT SKILLS, LICENSING AND TRAINING THROUGH ITS WORKFORCE DEVELOPMENT PROGRAMS. 3637559 3361429 27275832 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 10 0 1 37 1 1 1 1 AS AU BE BR CA EZ DA FI FR GM GH GR HK HU ID EI IT JA MY MX WA NL NZ NO PM RP PO SN SF KS SP SW SZ TH TU UK UY 0 0 0 0 0 0 0 0 0 0 X 23 22 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK AZ CA CO DC HI IL KY MN MO NV NH NJ NM ND OR SC TN UT VA WA X X X C ELDON MULLIS 5713897137 2530 CRYSTAL DR 13TH FLOOR ARLINGTON VA 22202 LTG RAYMOND MASON USA R DIRECTOR AND CEO 40.00 0.00 X X 307963 0 51023 GEN JOHN F CAMPBELL USA R CHAIRMAN, BOARD OF MANAGER 1.00 0.00 X 0 0 0 LTG STEVEN W BOUTELLE USA R CHAIRMAN, INFORMATION & O 1.00 0.00 X 0 0 0 LTG HOWARD B BROMBERG USA R MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 LTG KAREN DYSON USA R MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 MG GINA S FARRISEE USA R MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 COL GREGORY D GLADSON USA R MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 MR E ERIC PORTER MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 MR FRANCIS A FINELLI CHAIRMAN/FINANCE, BOARD OF 1.00 0.00 X 0 0 0 MRS MARIA MCCONVILLE EX-OFFICIO MEMBER, BOARD O 1.00 0.00 X 0 0 0 MRS ALEXANDRA GRINSTON EX-OFFICIO MEMBER, (TO 8/4/23) 1.00 0.00 X 0 0 0 MRS PATRICIA BROWN MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 GEN RANDY A GEORGE USA EX-OFFICIO MEMBER (TO 9/21/23) 1.00 0.00 X 0 0 0 SMA MICHAEL A GRINSTON USA EX-OFFICIO MEMBER (TO 8/4/23) 1.00 0.00 X 30880 0 1415 LTG OMAR JONES USA EX-OFFICIO MEMBER, BOARD O 1.00 0.00 X 0 0 0 LTG DONNA MARTIN USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 LTG DOUGLAS F STITT USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 LTG KEVIN VEREEN USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 LTG MARIA R GERVAIS USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 LTG ANDREW M ROHLING USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 MG REGINALD G NEAL USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 CSM TODD W SIMS USA MEMBER, BRD OF MNGRS (TO 9/8/23) 1.00 0.00 X 0 0 0 CSM ALBERTO DELGADO USA MEMBER, BRD OF MNGRS (TO 1/12/23) 1.00 0.00 X 0 0 0 SMA MICHAEL R WEIMER EX-OFFICIO MEMBER, BOARD O 1.00 0.00 X 0 0 0 CSM TJ HOLLAND EX-OFFICIO MEMBER, BOARD O 1.00 0.00 X 0 0 0 CSM JIMMY J SELLERS EX-OFFICIO MEMBER, BOARD O 1.00 0.00 X 0 0 0 CSM JAMILA Z WHITTINGTON EX-OFFICIO MEMBER, BOARD O 1.00 0.00 X 0 0 0 MRS KIMBERLY WEIMER EX-OFFICIO MEMBER, BOARD O 1.00 0.00 X 0 0 0 COL C ELDON MULLIS USA R DEPUTY DIRECTOR AND COO 40.00 0.00 X 215323 0 56149 LTC JOEL J LEVESQUE USA R CHIEF FINANCIAL OFFICER 40.00 0.00 X 186110 0 34261 MR THOMAS ELLIOTT INFORMATION SYSTEMS SUPERV 40.00 0.00 X 208515 0 63222 MRS MELISSA LAVALLEE ASSISTANT TREASURER 40.00 0.00 X 192579 0 60561 COL SEAN RYAN USA R CHIEF OF MARKETING AND COMMUNICATIONS 40.00 0.00 X 178198 0 20066 CSM CHARLES DURR USA R CHIEF OF ASSISTANCE 40.00 0.00 X 162138 0 48072 SGM WILLIAM HAGZAN USA R CHIEF OF LOAN MANAGEMENT 40.00 0.00 X 157299 0 34197 1639005 0 368966 20 0 1 0 ARCTIC INFORMATION TECH INC 375 WEST 36TH AVE SUITE 100 ANCHORAGE AK 99503 SOFTWARE SERVICES 739159 NORTHERN TRUST INVESTMENTS INC 50 S LASALLE ST CHICAGO IL 60675 INVESTMENT MGMT 720803 QUAD GRAPHICS 80 STEMMERS LANE WESTHAMPTON NJ 08060 PRINTING AND MAILING 164092 BIS GLOBAL 8200 GREENSBORO DR 15TH FLOOR MCLEAN VA 22102 SOFTWARE SERVICES 144043 BDO USA LLP 8401 GREENSBORO DR SUITE 800 MCLEAN VA 22102 FINANCIAL STMT AUDIT 114300 6 383 11512689 9430 11513072 5093499 2091887 3001612 82348645 72019804 10328841 10328841 10328841 26935412 0 2091887 13330453 21150107 21150107 825865 825865 883433 392502 429735 61196 3403204 2396030 589522 417652 318983 231378 47349 40256 676334 458925 135620 81789 301435 198829 68783 33823 7560 7560 85300 85300 47940 47940 914589 914589 24766 24766 210236 24258 143185 42793 810777 237525 247026 326226 1190984 815461 224051 151472 198936 41354 142799 14783 300002 300002 241848 198416 29288 14144 134328 134328 PROVISION UNCOLLECTIBLE 237261 237261 UBIT 161709 161709 SUNDRY OFFICE EXPENSE 81615 14650 66965 AER SECTION TRAINING 33951 33951 9204 9204 32250367 27275832 3675496 1299039 4239119 6330697 9176458 9072264 1121860 1239743 33731445 37512050 550045 636296 3442974 2210524 1449298 1232450 157279475 144365489 150996384 154589685 556088 570031 359100172 355548705 1496239 1194414 8000000 0 9496239 1194414 X 338286913 343253148 11317020 11101143 349603933 354354291 359100172 355548705 -5314955 10065313 0 X 0 1 X 1 0 X 9995491 15837846 9559494 9191875 11513072 56097778 602525 600046 623215 638912 663494 3128192 10598016 16437892 10182709 9830787 12176566 59225970 4925929 54300041 3267478 2836867 4183648 4419325 5093499 19800817 556104 556104 79582891 701638 0.68230 0.69670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9893337 250000 84849 373817 9854369 10186513 108505 401681 9893337 10448949 151863 414299 10186513 10729584 34881 315516 10448949 10792242 371484 434142 10729584 0.21000 0.79000 0 0 3442974 2210524 1232450 1232450 PRIVATE EQUTY FUNDS 120819414 F HEDGE FUNDS 30351583 F REAL ESTATE FUNDS 3418688 F 154589685 X 36749630 10065313 663494 10728807 26020823 914589 914589 26935412 31999272 663494 663494 31335778 914589 914589 32250367 PART V, LINE 4: THE RESTRICTIONS ON ALL ENDOWMENTS WERE PLACED BY THE DONORS WHEN THE FUNDS WERE ESTABLISHED. $7,769,760 IS RESTRICTED FOR SCHOLARSHIPS (PENTAGON VICTIMS FUND). $33,817 IS TO BE USED FOR THE $500 ANNUAL CASEY AWARD. $2,050,792 IS PERMANENTLY RESTRICTED WITH THE INCOME TO BE USED FOR SCHOLARSHIPS AND WIDOW ASSISTANCE. PART X, LINE 2: UNDER ASC TOPIC 740-10, AER MAY RECOGNIZE THE TAX BENEFIT FOR AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FOR SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. MANAGEMENT EVALUATED AER'S TAX POSITIONS AND CONCLUDED THAT AER HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ASC 740-10. 1 EUROPE 9 29 PROGRAM SERVICES FINANCIAL ASSISTANCE 2078704 EAST ASIA AND THE PACIFIC 5 13 PROGRAM SERVICES FINANCIAL ASSISTANCE 1741417 NORTH AMERICA PROGRAM SERVICES SCHOLARSHIPS 4850 CENTRAL AMERICA/CARIBBEAN INVESTMENTS INVESTMENTS 48659762 EAST ASIA AND THE PACIFIC INVESTMENTS INVESTMENTS 2121698 EUROPE INVESTMENTS INVESTMENTS 24959986 MIDDLE EAST AND NORTH AFRICA INVESTMENTS INVESTMENTS 367269 NORTH AMERICA INVESTMENTS INVESTMENTS 1934444 SOUTH ASIA INVESTMENTS INVESTMENTS 252581 14 42 0 0 14 42 81868130 252581 82120711 0 0 EMERGENCY FINANCIAL GRANTS EUROPE 255 388869 CHECK, ACH, ZELLE EMERGENCY FINANCIAL GRANTS EAST ASIA/PACIFIC 231 432146 CHECK, ACH, ZELLE SCHOLARSHIPS NORTH AMERICA 2 4850 CHECK 1 0 1 1 1 0 PART I, LINE 2: GRANTS ARE MADE TO INDIVIDUALS BASED ON FINANCIAL NEED. FINANCIAL ASSISTANCE GRANTS ARE PROVIDED BASED OF EVIDENCE OF CURRENT OR IMPENDING DEBT LIABILITY. EDUCATIONAL GRANTS (SCHOLARSHIPS) ARE PAID TO THE SCHOOL ON BEHALF OF THE STUDENT AND THE SCHOOL CONFIRMS THE STUDENTS' ENROLLMENT. EMERGENCY FINANCIAL ASSISTANCE GRANTS AND SCHOLARSHIPS TO INDIVIDUALS OUTSIDE OF THE U.S. WERE PRIMARILY PROVIDED TO SOLDIERS AND DEPENDENTS THAT WERE STATIONED AT U.S. MILITARY BASES OVERSEAS. X X X X X 1 MARKETSMART 6404 IVY LANE SUITE 110 GREENBELT MD 20770 0 0 47940 -47940 47940 -47940 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI 1 0 0 SCHOLARSHIPS 3033 9378062 EMERGENCY FINANCIAL ASSISTANCE GRANTS 10949 9816268 PART I, LINE 2: A. GUIDELINES FOR ISSUING FINANCIAL ASSISTANCE IN THE FORM OF A GRANT VICE NO-INTEREST LOAN IS PROVIDED IN ARMY REGULATION 930-4 AND PERFORMANCE IS MONITORED BY STATISTICAL MONITORING AND RANDOM CHECKS OF ASSISTANCE CASES. GRANT ASSISTANCE IS NOT ISSUED WITHOUT PROPER DOCUMENTATION. B. EDUCATIONAL GRANTS ARE ISSUED UPON PROPER DOCUMENTATION OF ENROLLMENT IN ELIGIBLE COURSEWORK AND NORMALLY PAID DIRECTLY TO THE SCHOOL. GUIDELINES FOR ISSUING SCHOLARSHIPS ARE ALSO FOUND IN ARMY REGULATION 930-4. X X X X 0 0 0 0 0 0 0 0 0 LTG RAYMOND MASON USA R DIRECTOR AND CEO 297963 0 10000 0 0 0 41538 0 9485 0 358986 0 0 0 MR THOMAS ELLIOTT INFORMATION SYSTEMS SUPERV 205515 0 3000 0 0 0 30245 0 32977 0 271737 0 0 0 COL C ELDON MULLIS USA R DEPUTY DIRECTOR AND COO 210323 0 5000 0 0 0 30500 0 25649 0 271472 0 0 0 MRS MELISSA LAVALLEE ASSISTANT TREASURER 189579 0 3000 0 0 0 27779 0 32782 0 253140 0 0 0 LTC JOEL J LEVESQUE USA R CHIEF FINANCIAL OFFICER 183110 0 3000 0 0 0 25890 0 8371 0 220371 0 0 0 CSM CHARLES DURR USA R CHIEF OF ASSISTANCE 159138 0 3000 0 0 0 23034 0 25038 0 210210 0 0 0 COL SEAN RYAN USA R CHIEF OF MARKETING AND COMMUNICATION 175698 0 2500 0 0 0 11532 0 8534 0 198264 0 0 0 SGM WILLIAM HAGZAN USA R CHIEF OF LOAN MANAGEMENT 153299 0 4000 0 0 0 22089 0 12108 0 191496 0 0 0 PART I, LINE 3 CEO COMPENSATION IS ESTABLISHED BY THE EXECUTIVE COMMITTEE IN ACCORDANCE WITH AER'S GOVERNING DOCUMENTS. THE EXECUTIVE COMMITTEE, SERVING THE ROLE OF A COMPENSATION COMMITTEE UTILIZES PURCHASED SALARY SURVEYS AND OTHER COMPARATIVE DATA CONTAINED IN OTHER ORGANIZATIONS IRS FORM 990 IN ARRIVING AT ITS APPROVED SALARY DETERMINATION. SEE SCHEDULE O COMMENTS FOR PART VI LINE 15 FOR ADDITIONAL COMPENSATION DETAILS. FORM 990, PART V, LINE 13A AK,AZ,CA,CO,DC,HI,IL,KY,MN,MO,ND,NH,NJ,NM,NV,OR,SC,TN,UT,VA,WA FORM 990, PART VI, SECTION A, LINE 2 SERGEANT MAJOR OF THE ARMY (SMA) MICHAEL A. GRINSTON AND HIS WIFE, ALEXANDRA GRINSTON BOTH SERVED, WITHOUT COMPENSATION, AS EX-OFFICIO MEMBERS OF THE BOARD OF MANAGERS THOUGH AUGUST 2023. THEIR EX-OFFICIO STATUS IS RELATED TO THEIR POSITION AND OFFICIAL AND UNOFFICIAL MILITARY DUTIES. SMA GRINSTON SERVED AS THE ARMY'S SENIOR ENLISTED ADVISOR AND MRS. GRINSTON'S ROLE IS AS AN ADVOCATE ON THE NEEDS AND CHALLENGES FACING SOLDIERS AND THEIR FAMILIES. IN NOVEMBER 2023, MICHAEL A. GRINSTON JOINED THE AER TEAM AS A PAID EMPLOYEE. HE THEN ASSUMED THE ROLE OF CEO JANUARY 1, 2024. FORM 990, PART VI, SECTION B, LINE 11B FINANCIAL AND OPERATIONAL PERFORMANCE DATA AND GOVERNANCE POLICIES AND ACTIONS REFLECTED IN THE FORM 990 ARE PROVIDED TO THE BOARD OF MANAGERS THROUGHOUT THE YEAR FOR INFORMATION AND APPROPRIATE ACTION. THE FINANCE COMMITTEE IS BRIEFED ON THE CONTENTS OF THE FORM 990 AND COPIES ARE PROVIDED TO THE BOARD OF MANAGERS PRIOR TO SUBMISSION. IN 2023, THE FORM 990 WAS PREPARED BY KPMG. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF MANAGERS AND OFFICERS OF ARMY EMERGENCY RELIEF DISCLOSE ON AN ANNUAL BASIS POTENTIAL CONFLICTS OF INTEREST BY DECLARING ANY OTHER PARTICIPATION BOARDS AND ALL POTENTIAL SOURCES FOR CONFLICT OF INTEREST. STATEMENTS ARE REVIEWED FOR POTENTIAL CONFLICTS IN BUSINESS DEALING AND MEMBERS RECUSED FROM AREAS WHERE CONFLICT OR APPEARANCE OF CONFLICT MAY OCCUR. BOARD MEMBERS AND OFFICERS ARE EXPECTED TO SELF IDENTIFY ISSUES OF POTENTIAL CONFLICT AS THEY ARISE. THE DIRECTOR AND DEPUTY DIRECTOR MONITOR CONFLICT OF INTEREST DISCLOSURE REPLIES AND ARE RESPONSIBLE FOR IDENTIFYING POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE SHOULD IT NOT BE SELF IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 AN EXECUTIVE COMMITTEE APPOINTED BY THE CHAIRMAN OF THE BOARD OF MANAGERS DETERMINES COMPENSATION FOR THE AER OFFICERS. THEY MEET IN EXECUTIVE SESSION WITHOUT THE AER OFFICERS PRESENT WHEN DISCUSSING OFFICERS' COMPENSATION. ALL DISCUSSIONS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MEETING MINUTES. THEY USE SIMILAR COMPARATIVES FOR PUBLISHED COMPENSATION STUDIES AND FROM THE OTHER MILITARY AID SOCIETIES. THEY COMPLY WITH IRS GUIDANCE IN COMPLETING A "REBUTTABLE PRESUMPTION INFORMATION" FORM FOR EACH OFFICER AT THE TIME OF A SALARY CHANGE (EXCEPT FOR COLA CHANGES) FOR THAT OFFICER. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. SELECTED GOVERNING DOCUMENTS SUCH AS AUDITED FINANCIAL STATEMENTS, ANNUAL REPORT, WHISTLEBLOWER PROTECTION POLICY, AND CODE OF ETHICAL CONDUCT ARE POSTED ON AER'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 10A/B ARMY EMERGENCY RELIEF (AER) DISBURSES APPROXIMATELY 75% OF ITS ASSISTANCE THROUGH 215 VOLUNTEER AER OFFICERS (AEROS) AT 70 ARMY INSTALLATIONS WORLDWIDE. THE 70 OFFICES ARE STAFFED BY AEROS WHO ARE DEPARTMENT OF THE ARMY GOVERNMENT SERVICES EMPLOYEES. THEIR OFFICE SPACE AND EQUIPMENT ARE INTEGRATED INTO THE ARMY COMMUNITY SERVICES SECTIONS OF THE INSTALLATION. THEY IMPLEMENT THE AER PROGRAM BY DISBURSING FINANCIAL ASSISTANCE HOWEVER, AER HQ DOES NOT OWN/LEASE THEIR OFFICE SPACE NOR PAY THEIR SALARIES. AER MAINTAINS INTERNAL CONTROL OVER THE AEROS THROUGH AN ARMY REGULATION (AR 930-4) AND WRITTEN AGREEMENTS WITH THE ARMY INSTALLATION MANAGEMENT COMMAND (IMCOM) AS WELL AS THROUGH ANNUAL AUDITS, A 5-TIERED TRAINING PROGRAM, ASSISTANCE VISITS AND DAILY INTERACTIONS BETWEEN AER HQ AND THE INDIVIDUAL AEROS. THE AER DIRECTOR (LTG (R) MASON) VISITED 17 INSTALLATION OFFICES IN PERSON IN 2023, ASSESSING THEIR OPERATIONS, SUPPORTING AEROS WITH THEIR INCOME LEADERS, AND CONDUCTING FOCUS SESSIONS WITH SOLDIERS AND FAMILY MEMBERS TO BETTER UNDERSTAND THE CHALLENGES AND OPPORTUNITIES AT EACH LOCATION. THE INSTALLATION MANAGEMENT COMMAND COMMANDER ALSO SERVES AS A MEMBER OF THE AER BOARD OF MANAGERS (BOM) ALONG WITH REPRESENTATIVES OF THE OTHER MAJOR ARMY COMMANDS. THESE BOARD MEMBERS MONITOR THE AER OFFICES ON INSTALLATIONS THAT FALL IN THEIR AREA OF RESPONSIBILITY THROUGHOUT THE YEAR AND DISCUSS PERFORMANCE AND POLICIES/PROCEDURES AT BOM MEETINGS. FINALLY, EACH OF THE 70 LOCATIONS MUST UNDERGO AN ANNUAL AUDIT BY A SENIOR MEMBER OF THE INSTALLATION STAFF THAT IS SIGNED BY THE GARRISON COMMANDER. THESE SECTION AUDITS ARE REVIEWED BY THE AER DEPUTY DIRECTOR AND CFO FOR COMPLETENESS AS WELL AS FOR POSSIBLE CORRECTIVE REMEDIES.