2022-11-11T12:13:36-06:00 2021-12-31 135565207 KPMG LLP 8350 BROAD STREET SUITE 900 MCLEAN VA 22102 990 2021-01-01 530196552 ARMY EMERGENCY RELIEF ARMY 5713897137 2530 CRYSTAL DRIVE 13TH FL ARLINGTON VA 22202 LTC JOEL J LEVESQUE CFO 5713897137 2022-11-10 1 LTC JOEL J LEVESQUE 999009999 JONATHAN LIST P01679255 7032868000 2022-11-09 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z LTG R RAYMOND V MASON 2530 CRYSTAL DRIVE 13TH FL ARLINGTON VA 22202 94743973 0 X WWW.ARMYEMERGENCYRELIEF.ORG X 1942 DC ARMY EMERGENCY RELIEF PROVIDES EMERGENCY FINANCIAL ASSISTANCE TO ACTIVE OR RETIRED (SEE SCH O) 23 22 38 195 0 0 15837846 9559494 466037 10823 21550209 32799776 0 0 37854092 42370093 23679148 24756025 0 0 4213710 4245748 42000 42000 1213280 6495271 5511256 34430129 34555029 3423963 7815064 376246136 416891741 1646512 8621560 374599624 408270181 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 12528728 11945417 SCHOLARSHIPS:SCHOLARSHIP ASSISTANCE IS PROVIDED THROUGH THE MG JAMES URSANO SCHOLARSHIP PROGRAM FOR DEPENDENT CHILDREN OF ACTIVE DUTY AND RETIRED SOLDIERS AND THE SPOUSE EDUCATION ASSISTANCE PROGRAM FOR SPOUSES OF ACTIVE AND RETIRED SOLDIERS. BETWEEN THE TWO SCHOLARSHIP PROGRAMS 4,928 STUDENTS PURSUING THEIR FIRST UNDERGRADUATE DEGREE RECEIVED $11.7 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. ELEVEN STUDENTS - 5 UNDERGRADUATE AND 6 GRADUATE - WERE AWARDED A TOTAL OF $280 THOUSAND IN 2021 AS PART OF OUR PENTAGON VICITMS SCHOLARSHIP FUND. OVER $3.9 MILLION HAS BEEN PROVIDED TO 38 CHILDREN AND 10 SPOUSES SINCE INCEPTION. 7607287 6877928 GRANTS:AER DISBURSED 5,559 GRANTS WORTH $6.9M IN 2021 FOR NONCHILD RELATED GRANTS. OVER $1.6M IN GRANTS WERE DISBURSED TO HELP SOLDIER PAY FOR EMERGENCY TRAVEL NEEDS IN 2021 IN UNFORESEEN CIRCUMSTANCE SUCH AS TRAVEL FROM OVERSEAS BASED BACK TO HOMETOWNS AFTER LOVED ONES HAD PASSED. THIS INCLUDES 1600 GRANTS WORTH $1.6M FOR DISASTER ASSISTANCE ITEMS TO INCLUDE FUEL REPLACEMENT, TEMPORARY LODGING, AND FOOD WHILE AWAITING RETURN TO PERMANENT HOUSING. AER ALSO PROVIDED 680 GRANTS WORTH $1.1M FOR RENT AND MORTGAGE PAYMENTS AND TO COVER SECURITY DEPOSITS. AER ALSO GRANTED $372K TO PAY 1,432 UTILITY BILLS AND $200K IN GRANTS TO 26 RECIPIENTS FOR FURNITURE IN 2021. FINALLY, THERE WERE 316 COVID-RELATED GRANTS DISBURSED IN 2021 WORTH $7368K IN (SEE SCH O) THE MORE THAN 30 AER CATEGORIES OF ASSISTANCE. 4919064 4447442 GRANTS:AER DISBURSED 3,020 GRANTS WORTH $4.4M IN 2021 TO ADDRESS NEEDS ASSOCIATED WITH SOLDIERS' CHILDREN. 2,766 OF THESE GRANTS TOTALING $4M WERE DISBUSED TO PROVIDE CHILD CARE FOR THE CHILDREN OF SOLDIERS IN PARTNERSHIP WITH THE NATIONAL MILITARY FAMILY ASSOCIATION. ANOTHER $405K IN GRANTS WERE DISBURSED TO PURCHASER 116 CRANIAL HELMETS, WHILE 40 GRANTS WORTH $40K HELPED PURCHASE SHOOL SUPLIES / BOOKS / TUTORING AND 27 GRANTS WORTH $12K WERE MADE TO PROTECT FAMILIES FROM DOMESTIC VIOLENCE. 5041790 1485238 10823 LOANS:AER DISBURSED 17,306 NO-INTEREST LOANS IN 2021 WORTH $33.1M. THIS VALUE INCLUDES 316 LOANS TO ADDRESS COVID RELATED FINANCIAL NEEDS WORTH $746M. 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); PRIVATELY OWNED VEHICLE EXPENSES (LOAN PAYMENTS, CAR SEAT PURCHASES, REPAIR); MEDICAL (DENTAL, CO-PAYS, OR SPECIAL NEEDS MEDICAL DEVISES) OR UNFORESEEN EMERGENCIES (NATURAL DISASTER; EMERGENCY TRAVEL; FUNERAL EXPENSES). $1.5M OF THESE LOANS WERE FORGIVEN FOR HARDSHIP AND OTHER REASONS. 5041790 1485238 10823 30096869 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 8 0 1 38 1 1 1 1 AS AU BE BR CA EZ DA EG FI GM GH GR HK HU ID EI IS IT JA MY MX WA NL NZ NO PM RP PL PO KS SN SF 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 IL KY MN MO 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 254462 0 43477 GEN JOHN F CAMPBELL USA R CHAIRMAN, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 LTG STEVEN W BOUTELLE USA R CHAIRMAN, INFORMATION & OPERATIONS COMMITTEE 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 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 MANAGERS 1.00 0.00 X 0 0 0 MRS MARIA MCCONVILLE EX-OFFICIO MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 MRS ALEXANDRA GRINSTON EX-OFFICIO MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 MRS PATRICIA BROWN MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 GEN JOSEPH M MARTIN USA EX-OFFICIO MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 SMA MICHAEL A GRINSTON EX-OFFICIO MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 LTG DOUGLAS M GABRAM MEMBER, BOARD OF MANAGERS 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 GARY M BRITO MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 LTG MARIA R GERVAIS MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 MG PETER B ANDRYSIAK 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 LTG LESLIE C SMITH USA MEMBER, BOARD OF MGRS (UNTIL 9/2021) 1.00 0.00 X 0 0 0 MG JOE JARRARD MEMBER, BOARD OF MGRS (UNTIL 8/2021) 1.00 0.00 X 0 0 0 CSM JASON SCHMIDT MEMBER, BOARD OF MGRS (UNTIL 4/2021) 1.00 0.00 X 0 0 0 LTG THEODORE D MARTIN USA MEMBER, BOARD OF MGRS (UNTIL 5/2021) 1.00 0.00 X 0 0 0 COL STEPHEN K AITON USA MEMBER, BOARD OF MGRS (UNTIL 4/2021) 1.00 0.00 X 0 0 0 CSM JAMILA SHIGGS USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 COL C ELDON MULLIS USA R DEPUTY DIRECTOR AND COO 40.00 0.00 X 189147 0 48607 LTC JOEL J LEVESQUE USA R CHIEF FINANCIAL OFFICER 40.00 0.00 X 163639 0 29243 THOMAS ELLIOTT INFORMATION SYSTEMS SUPERVISOR 40.00 0.00 X 184939 0 52098 MELISSA LAVALLEE ASSISTANT TREASURER 40.00 0.00 X 173440 0 51899 SGM WILLIAM HAGZAN USA R CHIEF OF LOAN MANAGEMENT 40.00 0.00 X 138522 0 28294 JEFF GEARY APPLICATION ENGINEER 40.00 0.00 X 145182 0 40509 CSM CHARLES DURR USA R CHIEF OF ASSISTANCE 40.00 0.00 X 147509 0 38132 1396840 0 332259 13 0 1 0 NORTHERN TRUST INVESTMENTS INC 50 S LASALLE ST CHICAGO IL 60675 INVESTMENT MGMT 1032412 ARCTIC INFORMATION TECH INC 375 WEST 36TH AVE STE 100 ANCHORAGE AK 99503 SOFTWARE SERVICES 1024798 KGLOBAL LLC 13865 SUNRISE VALLEY DR HERNDON VA 20171 MARKETING 216000 BIS GLOBAL 8200 GREENSBORO DR 15TH FLOOR MCLEAN VA 22102 SOFTWARE SERVICES 198800 QUAD GRAPHICS 80 STEMMERS LANE WESTHAMPTON NJ 08060 PRINTING AND MAILING 133957 8 6030 9553464 12729 9559494 UNCOLLECTIBLE LOAN REPAYMENTS 900099 10823 10823 10823 4183648 4183648 80990008 52373880 28616128 28616128 28616128 42370093 10823 0 32799776 24429512 24429512 326513 326513 721075 318224 354019 48832 2450503 1772736 420217 257550 266831 196772 41296 28763 587241 401405 126278 59558 220098 146925 51557 21616 2982 2982 68850 68850 42000 42000 1522784 1522784 36965 36965 85889 59769 26120 941161 283431 217845 439885 1163816 842564 170757 150495 33333 9626 23202 505 9583 9583 1325964 1177588 62290 86086 94268 94268 PROVISION UNCOLLECTIBLE 103372 103372 SUNDRY OFFICE EXPENSE 71053 19183 51870 COLLECTION EXPENSE 34507 34507 AER SECTION TRAINING 16729 16729 34555029 30096869 3244880 1213280 8414561 6127767 6808501 30725686 1298116 1324766 27227406 27520182 547459 702540 11329847 10155958 1941187 1173889 186988094 175148726 141875060 173963931 1145752 204254 376246136 416891741 1646512 1621560 7000000 1646512 8621560 X 358411492 396759832 16188132 11510349 374599624 408270181 376246136 416891741 7815064 25855493 0 X 0 1 X 1 0 X 9297238 10984374 9995491 15837846 9559494 55674443 612351 614094 602525 600046 623215 3052231 9909589 11598468 10598016 16437892 10182709 58726674 58726674 4905611 3769079 3267478 2836867 4183648 18962683 77689357 1172927 0.75590 0.74510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10448949 151863 414299 10186513 10729584 34881 315516 10448949 10792242 371484 434142 10729584 10897399 552564 657721 10792242 10560445 761226 424272 10897399 0.00000 0.18000 0.82000 0 0 11329847 10155958 1173889 1173889 REAL ESTATE FUNDS 511340 F PRIVATE EQUTY FUNDS 132517498 F HEDGE FUNDS 40935093 F 173963931 X 67326017 25855493 623215 26478708 40847309 1522784 1522784 42370093 33655460 623215 623215 33032245 1522784 1522784 34555029 PART V, LINE 4: THE RESTRICTIONS ON ALL ENDOWMENTS WERE PLACED BY THE DONORS WHEN THE FUNDS WERE ESTABLISHED. $8,354,968 IS RESTRICTED FOR SCHOLARSHIPS (PENTAGON VICTIMS FUND). $30,753 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 EUROPE 0 0 PROGRAM SERVICES FINANCIAL ASSISTANCE 151337 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES FINANCIAL ASSISTANCE 166426 EUROPE 0 0 PROGRAM SERVICES SCHOLARSHIPS 8750 CENTRAL AMERICA/CARIBBEAN 0 0 INVESTMENTS INVESTMENTS 66975540 EAST ASIA AND THE PACIFIC 0 0 INVESTMENTS INVESTMENTS 11398531 EUROPE 0 0 INVESTMENTS INVESTMENTS 22792687 NORTH AMERICA 0 0 INVESTMENTS INVESTMENTS 86122 0 0 0 0 0 0 101579393 0 101579393 EMERGENCY FINANCIAL GRANTS EUROPE 84 151337 CHECK EMERGENCY FINANCIAL GRANTS EAST ASIA AND THE PACIFIC 80 166426 CHECK SCHOLARSHIPS NORTH AMERICA 4 8750 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 DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY PR GU DC 1 SCHOLARSHIPS 4927 11936667 EMERGENCY FINANCIAL ASSISTANCE GRANTS 11646 12492756 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 254462 0 0 0 0 0 35062 0 8415 0 297939 0 0 0 COL C ELDON MULLIS USA R DEPUTY DIRECTOR AND COO 184147 0 5000 0 0 0 26020 0 22587 0 237754 0 0 0 THOMAS ELLIOTT INFORMATION SYSTEMS SUPERVISOR 179939 0 5000 0 0 0 23697 0 28401 0 237037 0 0 0 MELISSA LAVALLEE ASSISTANT TREASURER 166940 0 6500 0 0 0 23664 0 28235 0 225339 0 0 0 LTC JOEL J LEVESQUE USA R CHIEF FINANCIAL OFFICER 161139 0 2500 0 0 0 21925 0 7318 0 192882 0 0 0 JEFF GEARY APPLICATION ENGINEER 145182 0 0 0 0 0 14611 0 25898 0 185691 0 0 0 CSM CHARLES DURR USA R CHIEF OF ASSISTANCE 141009 0 6500 0 0 0 19474 0 18658 0 185641 0 0 0 SGM WILLIAM HAGZAN USA R CHIEF OF LOAN MANAGEMENT 132522 0 6000 0 0 0 18240 0 10054 0 166816 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 LINES 15A AND 15B FOR ADDITIONAL COMPENSATION DETAILS. FORM 990, PART I, LINE 1 ARMY EMERGENCY RELIEF PROVIDES EMERGENCY FINANCIAL ASSISTANCE TO ACTIVE OR RETIRED ARMY SOLDIERS AND THEIR DEPENDENTS AS INTEREST FREE LOANS OR GRANTS BASED ON FINANCIAL NEED. ASSISTANCE TO WIDOW(ER)S OR ORPHANS OF DECEASED SOLDIERS IN THE FORM OF GRANTS. EDUCATION ASSISTANCE GRANTS TO DEPENDENT CHILDREN AND SPOUSES. FORM 990, PART III, LINE 1, ORGANIZATION'S MISSION: 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 ASSUMED THE MISSION OF PROVIDING FINANCIAL ASSISTANCE TO WIDOW(ER)S AND ORPHANS OF DECEASED ARMY PERSONNEL AND ASSISTANCE FOR EDUCATION TO DEPENDENT CHILDREN. 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 2021, 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 195 VOLUNTEER AER OFFICERS (AEROS) AT 71 ARMY INSTALLATIONS WORLWIDE. THE 71 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 1 INSTALLATION OFFICE VIRTUALLY AND 6 INSTALLATION OFFICES IN PERSON IN 2021, ASSESSING THEIR OPERATIONS, SUPPORTING AEROS WITH THEIR INCOM 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 71 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.