2021-11-11T18:53:30-06:00 2020-12-31 135565207 KPMG LLP 8350 BROAD STREET SUITE 900 MCLEAN VA 22102 990 2020-01-01 530196552 ARMY EMERGENCY RELIEF ARMY 5713897137 2530 CRYSTAL DRIVE NO 13TH F ARLINGTON VA 22202 LTC JOEL J LEVESQUE CFO 5713897137 2021-11-10 1 LTC JOEL J LEVESQUE 999009999 HYO JIN HEO P01908608 7032868000 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z LTG R RAYMOND V MASON 2530 CRYSTAL DRIVE NO 13TH F ARLINGTON VA 22202 107510755 0 X WWW.ARMYEMERGENCYRELIEF.ORG X 1942 DC ARMY EMERGENCY RELIEF (AER) PROVIDES EMERGENCY FINANCIAL ASSISTANCE TO ACTIVE OR SEE SCHEDULE O. 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. 24 23 30 226 64031 0 9995491 15837846 224778 466037 12622192 21550209 0 0 22842461 37854092 17092769 23679148 0 0 3987635 4213710 23284 42000 978259 7378581 6495271 28482269 34430129 -5639808 3423963 342189701 376246136 1651667 1646512 340538034 374599624 X 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. SEE SCHEDULE O. 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. 0 0 4759133 466037 AER DISBURSED 17,020 NO-INTEREST LOANS IN 2020 WORTH $28.6M. THIS VALUE INCLUDES 739 LOANS TO ADDRESS COVID RELATED FINANCIAL NEEDS WORTH $1.26M. 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 DEVICES) OR UNFORESEEN EMERGENCIES (NATURAL DISASTER; EMERGENCY TRAVEL; FUNERAL EXPENSES). 10451238 9103512 AER DISBURSED 4,475 GRANTS WORTH $9.1M IN 2020. THIS INCLUDED 248 GRANTS DISBURSED FOR AER BY THE NATIONAL MILITARY FAMILY ASSOCIATION FOR COVID-RELATED CHILDCARE NEEDS OF $372K. AER ALSO PARTNERED WITH THE PENFED FOUNDATION AND DISBURSED 296 GRANTS TO HELP SOLDIERS MEET RENTAL PAYMENTS DURING COVID. OVER $1.3M IN GRANTS WERE DISBURSED TO HELP SOLDIER PAY FOR EMERGENCY TRAVEL NEEDS IN 2020 IN UNFORESEEN CIRCUMSTANCE SUCH AS TRAVEL FROM OVERSEAS BASED BACK TO HOMETOWNS AFTER LOVED ONES HAD PASSED. FINALLY, THERE WERE 711 COVID-RELATED GRANTS DISBURSED IN 2020 WORTH $932.8K IN THE MORE THAN 30 AER CATEGORIES OF ASSISTANCE. 15558336 14575636 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 4,439 STUDENTS PURSUING THEIR FIRST UNDERGRADUATE DEGREE RECEIVED $14.3 MILLION IN SCHOLARSHIPS. IN ORDER TO BE MORE RESPONSIVE TO THE EVER-CHANGING NEEDS OF ARMY FAMILIES, AER NOW ACCEPTS SCHOLARSHIP APPLICATIONS FROM ARMY SPOUSES YEAR-ROUND, ALLOWING SPOUSES TO MORE EASILY ADAPT AND PURSUE THEIR COLLEGE DEGREES. AER ALSO PAYS THE COMPLETE COST OF COLLEGE FOR SPOUSES AND CHILDREN OF VICTIMS OF THE 9/11 ATTACK ON THE PENTAGON. SEE SCHEDULE O.TEN STUDENTS - 6 UNDERGRADUATE AND 4 GRADUATE - WERE AWARDED A TOTAL OF $282 THOUSAND IN 2020 AS PART OF OUR PENTAGON VICITMS SCHOLARSHIP FUND. OVER $3.6 MILLION HAS BEEN PROVIDED TO 38 CHILDREN AND 10 SPOUSES SINCE INCEPTION. 30768707 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 1 0 0 0 0 0 0 0 0 1 X 7 0 1 30 1 1 1 1 AS AU BE BR CA EZ DA EG WZ FI GM GH GR HK HU ID EI IS IT JA LU 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 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 IL KY ME 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 250606 0 43377 GEN JOHN F CAMPBELL USA R CHAIRMAN, 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 LTG STEVEN W BOUTELLE USA R 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 MR FRANCIS A FINELLI CHAIRMAN OF 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 LTG THEODORE D MARTIN USA MEMBER, BOARD OF MANAGERS 1.00 0.00 X 0 0 0 COL STEPHEN K AITON USA 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 MR E ERIC PORTER MEMBER, BOARD OF MANAGERS 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 LTG LESLIE C SMITH USA 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 MRS PATRICIA BROWN 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 MG JOE JARRARD 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 JASON SCHMIDT 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 LTG RICHARD TREFRY USA R EMERITUS MEMBER 1.00 0.00 X 0 0 0 COL C ELDON MULLIS USA R DEPUTY DIRECTOR AND COO 40.00 0.00 X 181530 0 46080 LTC JOEL J LEVESQUE USA R CHIEF FINANCIAL OFFICER 40.00 0.00 X 157785 0 29132 THOMAS ELLIOTT INFORMATION SYSTEMS SUPERVISOR 40.00 0.00 X 169364 0 51598 MELISSA LAVALLEE ASSISTANT TREASURER 40.00 0.00 X 155333 0 49283 COL SHAWN WOODBRIDGE USA R CHIEF OF MARKETING, COMMS, DEVELOPMENT 40.00 0.00 X 129781 0 17620 JEFF GEARY APPLICATION ENGINEER 40.00 0.00 X 129241 0 44996 CSM CHARLES DURR USA R CHIEF OF ASSISTANCE 40.00 0.00 X 128739 0 44632 1302379 0 326718 12 0 1 0 ARCTIC INFORMATION TECHNOLOGY INC 375 WEST 36TH AVE SUITE 100 ANCHORAGE AK 99503 SOFTWARE SERVICES 1113303 NORTHERN TRUST INVESTMENTS INC 50 S LASALLE ST CHICAGO IL 60675 INVESTMENT MGMT 654555 BIS GLOBAL 8200 GREENSBORO DR 15TH FLOOR MCLEAN VA 22102 SOFTWARE SERVICES 382600 KPMG LLP DEPT 0522 PO BOX 120522 DALLAS TX 75312 CONSULTING, TAX PREP 356290 KGLOBAL LLC 13865 SUNRISE VALLEY DR HERNDON VA 20171 MARKETING 236500 8 2736 15835110 267897 15837846 UNCOLLECTIBLE LOAN REPAYMENTS 900099 466037 466037 466037 2836867 64031 2772836 88370005 69656663 18713342 18713342 18713342 37854092 466037 64031 21486178 23584997 23584997 94151 94151 708510 317545 342875 48090 2398642 1775205 413938 209499 262124 198071 40878 23175 628812 435476 139277 54059 215622 147004 50539 18079 6131 6131 78200 78200 42000 42000 1003860 1003860 32265 32265 62016 3045 29665 29306 849247 305298 248606 295343 1487910 1252657 157444 77809 13057 4051 574 8432 2095205 1873262 87570 134373 77199 77199 PROVISION UNCOLLECTIBLE 683168 683168 COLLECTION EXPENSE 57068 57068 SUNDRY OFFICE EXPENSE 41410 3316 38094 AER SECTION TRAINING 5444 5444 3091 3091 34430129 30768707 2683163 978259 6453074 8414561 5738701 6808501 1452143 1298116 43690192 27227406 325803 547459 10771181 8829994 3346333 1941187 164774945 186988094 109747491 141875060 6661019 1145752 342189701 376246136 1651667 1646512 1651667 1646512 X 328377037 358411492 12160997 16188132 340538034 374599624 342189701 376246136 3423963 30637627 0 X 0 1 X 1 0 X 9261999 9297238 10984374 9995491 15837846 55376948 532321 612351 614094 602525 600046 2961337 9794320 9909589 11598468 10598016 16437892 58338285 58338285 5176416 4905611 3769079 3267478 2836867 19955451 78293736 1453454 0.74510 0.68230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10729584 34881 315516 10448949 10792242 371484 434142 10729584 10897399 552564 657721 10792242 10560445 761226 424272 10897399 10431001 417552 288108 10560445 0.17000 0.83000 0 0 10771181 8829994 1941187 1941187 REAL ESTATE FUNDS 1993561 F PRIVATE EQUTY FUNDS 100127592 F HEDGE FUNDS 39753907 F 141875060 X 68087905 30637627 600046 31237673 36850232 1003860 1003860 37854092 34026315 600046 600046 33426269 1003860 1003860 34430129 PART V, LINE 4: THE RESTRICTIONS ON ALL ENDOWMENTS WERE PLACED BY THE DONORS WHEN THE FUNDS WERE ESTABLISHED. $8,619,199 IS RESTRICTED FOR SCHOLARSHIPS (PENTAGON VICTIMS FUND). $28,957 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 56201 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES FINANCIAL ASSISTANCE 17632 EUROPE 0 0 PROGRAM SERVICES SCHOLARSHIPS 6000 NORTH AMERICA 0 0 PROGRAM SERVICES SCHOLARSHIPS 14318 CENTRAL AMERICA/CARIBBEAN 0 0 INVESTMENTS 56544472 EAST ASIA AND THE PACIFIC 0 0 INVESTMENTS 16597055 EUROPE 0 0 INVESTMENTS 18495602 NORTH AMERICA 0 0 INVESTMENTS 141257 0 0 0 0 0 0 91872537 0 91872537 EMERGENCY FINANCIAL GRANTS EUROPE (INCLUDING ICELAND & GREENLAND) 51 56201 CHECK EMERGENCY FINANCIAL GRANTS EAST ASIA AND THE PACIFIC 12 17632 CHECK SCHOLARSHIPS NORTH AMERICA 5 14318 CHECK SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 3 6000 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 AK AZ CA CO DC IL KY ME MN MO NH NJ NM ND OR SC TN UT VA WA 1 SCHOLARSHIPS 4441 14273041 EMERGENCY FINANCIAL ASSISTANCE GRANTS 5812 7030680 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 248106 0 2500 0 0 0 34996 0 8381 0 293983 0 0 0 COL C ELDON MULLIS USA R DEPUTY DIRECTOR AND COO 176530 0 5000 0 0 0 25285 0 20795 0 227610 0 0 0 THOMAS ELLIOTT INFORMATION SYSTEMS SUPERVISOR 168864 0 500 0 0 0 24964 0 26634 0 220962 0 0 0 MELISSA LAVALLEE ASSISTANT TREASURER 154833 0 500 0 0 0 22849 0 26434 0 204616 0 0 0 LTC JOEL J LEVESQUE USA R CHIEF FINANCIAL OFFICER 155285 0 2500 0 0 0 21840 0 7292 0 186917 0 0 0 JEFF GEARY APPLICATION ENGINEER 129241 0 0 0 0 0 18977 0 26019 0 174237 0 0 0 CSM CHARLES DURR USA R CHIEF OF ASSISTANCE 128739 0 0 0 0 0 18641 0 25991 0 173371 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. X 9 267897 FMV 0 1 1 PART I, LINE 32B: THE NON-CASH DONATIONS RECEIVED WERE DONATIONS OF INVESTMENT SECURITIES. DONATIONS OF INVESTMENT SECURITIES ARE RECEIVED BY ARMY EMERGENCY RELIEF'S INVESTMENT CUSTODIAN, NORTHERN TRUST COMPANY. THE DONATIONS ARE RECOGNIZED AT THE FMV ON THE DAY OF RECEIPT. IF THE SECURITY FITS INTO ONE OF THE MANGER'S PORTFOLIO, IT IS TRANSFERRED THE THAT MANAGER. THE SECURITY WILL BE SOLD IF IT DOES NOT FIT INTO THE PORTFOLIO AND THE PROCEEDS WILL BE RE-INVESTED TO GENERATE INCOME TO CONTINUE TO PROVIDE SUPPORT TO SOLDIERS. 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 2020, 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 LINE 10A & B ARMY EMERGENCY RELIEF (AER) DISBURSES APPROXIMATELY 75% OF ITS ASSISTANCE THROUGH 226 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 6 INSTALLATION OFFICES VIRTUALLY IN 2020, 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.