2023-11-06T14:54:32-06:00 2022-12-31 135565207 KPMG LLP 8350 BROAD STREET SUITE 900 MCLEAN VA 22102 990 2022-01-01 530196552 ARMY EMERGENCY RELIEF ARMY 5713897137 2530 CRYSTAL DRIVE 13TH FL ARLINGTON VA 22202 LTC JOEL J LEVESQUE CFO 5713897137 2023-11-06 1 LTC JOEL J LEVESQUE 999009999 0 BRIAN KEARNS P02061479 7032868000 2023-10-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LTG R RAYMOND V MASON 2530 CRYSTAL DRIVE 13TH FL ARLINGTON VA 22202 207748438 0 X WWW.ARMYEMERGENCYRELIEF.ORG X 1942 DC ARMY EMERGENCY RELIEF PROVIDES INTEREST-FREE LOANS, GRANTS, AND SCHOLARSHIPS (SEE SCH O) 24 23 34 200 -18099 0 9559494 9191875 10823 0 32799776 23197585 0 0 42370093 32389460 24756025 23907335 0 0 4245748 4640457 42000 42000 1313525 5511256 5147571 34555029 33737363 7815064 -1347903 416891741 359100172 8621560 9496239 408270181 349603933 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 14508722 14001359 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 AND RETIRED SOLDIERS. BETWEEN THE TWO SCHOLARSHIP PROGRAMS 3,157 STUDENTS PURSUING THEIR FIRST UNDERGRADUATE DEGREE RECEIVED $14M IN SCHOLARSHIPS. AER ALSO PAYS THE COMPLETE COST OF COLLEGE FOR SPOUSES AND CHILDREN OF VICTIMS OF THE 9/11 ATTACK ON THE PENTAGON. TEN STUDENTS - 5 UNDERGRADUATE AND 5 GRADUATE - WERE AWARDED A TOTAL OF $295K IN 2022 AS PART OF OUR PENTAGON VICTIMS SCHOLARSHIP FUND. OVER $4.1M HAS BEEN PROVIDED TO 38 CHILDREN AND 10 SPOUSES SINCE INCEPTION. 7616829 7000000 GRANTS:AER DISBURSED 3,783 GRANTS WORTH $7M IN 2022 FOR NON-TRANSITION (CAREER SKILLS) ASSISTANCE RELATED GRANTS. OVER $2.1M IN GRANTS WERE DISBURSED TO HELP SOLDIERS PAY FOR EMERGENCY TRAVEL NEEDS IN 2022 IN UNFORESEEN CIRCUMSTANCES SUCH AS TRAVEL FROM OVERSEAS BASES BACK TO HOMETOWNS AFTER LOVED ONES HAD PASSED OR TO PROVIDE SUPPORT DURING A SERIOUS ILLNESS. THIS INCLUDES 290 GRANTS WORTH $173K FOR DISASTER ASSISTANCE ITEMS TO INCLUDE FUEL REPLACEMENT, TEMPORARY LODGING, AND FOOD WHILE AWAITING RETURN TO PERMANENT HOUSING. AER ALSO PROVIDED 774 GRANTS WORTH $1.2M FOR RENT, MORTGAGE PAYMENTS AND TO COVER SECURITY DEPOSITS. AER ALSO DISBURSED $600K IN GRANTS TO PROVIDE CHILD CARE FOR THE CHILDREN OF 219 SOLDIERS IN PARTNERSHIP (SEE SCH O) WITH THE NATIONAL MILITARY FAMILY ASSOCIATION, AND $573K IN GRANTS TO 769 RECIPIENTS FOR CAR REPAIRS IN 2022. FINALLY, THERE WERE 176 GRANTS DISBURSED IN 2022 WORTH $392K IN EMERGENCY DENTAL CARE NEEDS. 2265081 2081649 GRANTS:AER DISBURSED 2,692 GRANTS WORTH $2.1M IN 2022 TO RETIRING AND SEPARATING SOLDIERS TO PARTICIPATE IN APPRENTICESHIPS/ PRE-APPRENTICESHIP, ON THE JOB TRAINING, INTERNSHIPS/JOB SHADOWING, AND SPECIFIC EMPLOYMENT SKILLS TRAINING DURING THEIR TRANSITION PERIOD TO IMPROVE THEIR CIVILIAN EMPLOYMENT OPTIONS. ANOTHER $232K IN GRANTS WERE DISBURSED TO PURCHASE 112 CRANIAL HELMETS, WHILE 908 GRANTS WORTH $416K HELPED SOLDIERS PURCHASE FOOD DURING EMERGENCY TRAVEL, PERMANENT CHANGE OF STATION (PCS) AND BASIC LIVING NEEDS, AND 17 GRANTS WORTH $17K WERE PROVIDED TO PROTECT FAMILIES FROM DOMESTIC VIOLENCE. 4623735 824327 LOANS:AER DISBURSED 21,787 NO-INTEREST LOANS IN 2022 WORTH $43.1M. THIS VALUE INCLUDES 11,000 LOANS TO ADDRESS ESSENTIAL PRIVATELY OWNED VEHICLE (POV) EXPENSES SUCH AS CAR REPAIRS, MONTHLY PAYMENTS AND CHILD CAR SEAT PURCHASES WORTH $13.8M. THE MAJORITY OF THESE NO-INTEREST LOANS HOWEVER WERE DISBURSED TO RELIEVE FINANCIAL DISTRESS FOR OVER 30 CATEGORIES OF VALID NEEDS TO INCLUDE: BASIC LIVING EXPENSE (GROCERIES, LODGING, UTILITIES); MEDICAL (DENTAL, CO-PAYS, OR SPECIAL NEEDS MEDICAL DEVICES) OR UNFORESEEN EMERGENCIES (NATURAL DISASTER; EMERGENCY TRAVEL; FUNERAL EXPENSES). $824K OF THESE LOANS WERE FORGIVEN FOR HARDSHIP AND OTHER REASONS. 4623735 824327 29014367 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 34 1 1 1 1 AS AU BE BR CA EZ DA EG FI FR GM GR HK HU ID EI JA MY MX WA NZ NO PM RP KS SN SF SW SZ TH TU UK UY 0 0 0 0 0 0 0 0 0 0 X 24 23 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 40.00 0.00 X X 294549 0 46601 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, INFO & OPS 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 GADSON 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 MGRS 1.00 0.00 X 0 0 0 MRS MARIA MCCONVILLE EX-OFFICIO MEMBER, BOARD OF MGRS 1.00 0.00 X 0 0 0 MRS ALEXANDRA GRINSTON EX-OFFICIO MEMBER, BOARD OF MGRS 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, BOARD OF MGRS 1.00 0.00 X 0 0 0 SMA MICHAEL A GRINSTON EX-OFFICIO MEMBER, BOARD OF MGRS 1.00 0.00 X 0 0 0 LTG OMAR JONES USA EX-OFFICIO MEMBER, BOARD OF MGRS 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 MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 CSM TODD W SIMMS MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 CSM ALBERTO DELGADO MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 CSM JAMILA SHIGGS USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 GEN JOSEPH M MARTIN USA EX-OFFICIO MEMBER, BOM (UNTIL 10/22) 1.00 0.00 X 0 0 0 LTG DOUGLAS M GABRAM MEMBER, BOARD OF MGRS (UNTIL 9/22) 1.00 0.00 X 0 0 0 LTG GARY M BRITO MEMBER, BOARD OF MGRS (UNTIL 9/22) 1.00 0.00 X 0 0 0 MG PETER B ANDRYSIAK MEMBER, BOARD OF MGRS (UNTIL 9/22) 1.00 0.00 X 0 0 0 COL C ELDON MULLIS USA R DEPUTY DIRECTOR AND COO 40.00 0.00 X 198341 0 52442 LTC JOEL J LEVESQUE USA R CHIEF FINANCIAL OFFICER 40.00 0.00 X 170224 0 31405 MR THOMAS ELLIOTT INFORMATION SYSTEMS SUPERVISOR 40.00 0.00 X 193844 0 59185 MRS MELISSA LAVALLEE ASSISTANT TREASURER 40.00 0.00 X 177076 0 56740 COL SEAN RYAN USA R CHIEF OF MARKETING AND COMMUNICATIONS 40.00 0.00 X 160967 0 9987 CSM CHARLES DURR USA R CHIEF OF ASSISTANCE 40.00 0.00 X 152382 0 41415 SGM WILLIAM HAGZAN USA R CHIEF OF LOAN MANAGEMENT 40.00 0.00 X 145206 0 31335 1492589 0 329110 16 0 1 0 ARCTIC INFORMATION TECH INC 375 WEST 36TH AVE STE 100 ANCHORAGE AK 99503 SOFTWARE SERVICES 1024745 NORTHERN TRUST INVESTMENTS INC 50 S LASALLE ST CHICAGO IL 60675 INVESTMENT MGMT 871555 KGLOBAL LLC 13865 SUNRISE VALLEY DR HERNDON VA 20171 MARKETING 156000 QUAD GRAPHICS 80 STEMMERS LANE WESTHAMPTON NJ 08060 PRINTING AND MAILING 137740 BIS GLOBAL 8200 GREENSBORO DR 15TH FLOOR MCLEAN VA 22102 SOFTWARE SERVICES 130404 6 1273 9190602 10753 9191875 4419325 -18099 4437424 194137238 175358978 18778260 18778260 18778260 32389460 0 -18099 23215684 23305231 23305231 602104 602104 793562 351540 387744 54278 2718707 1946569 457998 314140 256929 190107 35986 30836 629522 426593 133313 69616 241737 160208 55705 25824 2492 2492 77500 77500 42000 42000 1208050 1208050 53630 53630 291721 232851 58870 984628 277806 209187 497635 1083802 715828 216647 151327 80336 12317 59567 8452 158280 158280 230886 185733 29745 15408 125577 125577 PROVISION UNCOLLECTIBLE 456214 456214 AER SECTION TRAINING 313535 313535 SUNDRY OFFICE EXPENSE 63968 18829 45139 COLLECTION EXPENSE 16952 16952 33737363 29014367 3409471 1313525 6127767 4239119 30725686 9176458 1324766 1121860 27520182 33731445 702540 550045 3634394 2185096 1173889 1449298 175148726 157279475 173963931 150996384 204254 556088 416891741 359100172 1621560 1496239 7000000 8000000 8621560 9496239 X 396759832 338286913 11510349 11317020 408270181 349603933 416891741 359100172 -1347903 -57318345 0 X 0 1 X 1 0 X 10984374 9995491 15837846 9559494 9191875 55569080 614094 602525 600046 623215 638912 3078792 11598468 10598016 16437892 10182709 9830787 58647872 4917515 53730357 3769079 3267478 2836867 4183648 4419325 18476397 77124269 952937 0.69670 0.75590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10186513 108505 401681 9893337 10448949 151863 414299 10186513 10729584 34881 315516 10448949 10792242 371484 434142 10729584 10897399 552564 657721 10792242 0 0 3634394 2185096 1449298 1449298 PRIVATE EQUTY FUNDS 118362784 F HEDGE FUNDS 31330353 F REAL ESTATE FUNDS 1303247 F 150996384 X -25498023 -57318345 638912 -56679433 31181410 1208050 1208050 32389460 33168225 638912 638912 32529313 1208050 1208050 33737363 PART V, LINE 4: THE RESTRICTIONS ON ALL ENDOWMENTS WERE PLACED BY THE DONORS WHEN THE FUNDS WERE ESTABLISHED. $8,059,799 IS RESTRICTED FOR SCHOLARSHIPS (PENTAGON VICTIMS FUND). $32,746 IS TO BE USED FOR THE $500 ANNUAL CASEY AWARD. $1,800,792 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 NORTH AMERICA 0 0 PROGRAM SERVICES SCHOLARSHIPS 7850 EUROPE (INCLUDING ICELEND AND GREENLAND) 0 0 PROGRAM SERVICES SCHOLARSHIPS 10500 SOUTH ASIA 0 0 INVESTMENTS INVESTMENTS 136757 EUROPE (INCLUDING ICELEND AND GREENLAND) 0 0 PROGRAM SERVICES FINANCIAL ASSISTANCE 236453 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES FINANCIAL ASSISTANCE 347301 MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENTS INVESTMENTS 858621 NORTH AMERICA 0 0 INVESTMENTS INVESTMENTS 1833992 EAST ASIA AND THE PACIFIC 0 0 INVESTMENTS INVESTMENTS 7642719 EUROPE (INCLUDING ICELEND AND GREENLAND) 0 0 INVESTMENTS INVESTMENTS 22498091 CENTRAL AMERICA/CARIBBEAN 0 0 INVESTMENTS INVESTMENTS 51616610 0 0 0 0 0 0 11074193 74114701 85188894 0 0 EMERGENCY FINANCIAL GRANTS EUROPE (INCLUDING ICELEND AND GREENLAND) 240 236453 CHECK EMERGENCY FINANCIAL GRANTS EAST ASIA AND THE PACIFIC 332 347301 CHECK SCHOLARSHIPS NORTH AMERICA 3 7850 CHECK SCHOLARSHIPS EUROPE (INCLUDING ICELEND AND GREENLAND) 2 10500 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. PART III ACCOUNTING METHOD: X X X X X 1 MARKETSMART 6404 IVY LAND SUITE 110 GREENBELT MD 20770 CONSULTING & DESIGN 0 0 42000 0 42000 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 3506 13983009 EMERGENCY FINANCIAL ASSISTANCE GRANTS 8515 9322222 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 274549 0 20000 0 0 0 38106 0 8495 0 341150 0 0 0 MR THOMAS ELLIOTT INFORMATION SYSTEMS SUPERVISOR 188844 0 5000 0 0 0 27824 0 31361 0 253029 0 0 0 COL C ELDON MULLIS USA R DEPUTY DIRECTOR AND COO 193341 0 5000 0 0 0 28059 0 24383 0 250783 0 0 0 MRS MELISSA LAVALLEE ASSISTANT TREASURER 174076 0 3000 0 0 0 25556 0 31184 0 233816 0 0 0 LTC JOEL J LEVESQUE USA R CHIEF FINANCIAL OFFICER 167724 0 2500 0 0 0 23899 0 7506 0 201629 0 0 0 CSM CHARLES DURR USA R CHIEF OF ASSISTANCE 146382 0 6000 0 0 0 21190 0 20225 0 193797 0 0 0 SGM WILLIAM HAGZAN USA R CHIEF OF LOAN MANAGEMENT 144206 0 1000 0 0 0 19920 0 11415 0 176541 0 0 0 COL SEAN RYAN USA R CHIEF OF MARKETING AND COMMUNICATION 158467 0 2500 0 0 0 2672 0 7315 0 170954 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 SERVE, WITHOUT COMPENSATION, AS EX-OFFICIO MEMBERS OF THE BOARD OF MANAGERS. THEIR EX-OFFICIO STATUS IS RELATED TO THEIR POSITION AND OFFICIAL AND UNOFFICIAL MILITARY DUTIES. SMA GRINSTON SERVES 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. FORM 990, PART VI, SECTION B, LINE 11B FINANCIAL AND OPERATIONAL PERFORMANCE DATA AND GOVERNANCE POLICIES AND ACTIONS REFLECTED IN THE FORM 990 IS 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 2022, 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 200 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 2022, 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.