2020-11-13T11:24:34-06:00 2019-12-31 KPMG LLP 8350 Broad Street Suite 900 McLean VA 22102 990 2019-01-01 530196552 Army Emergency Relief % C ELDON MULLIS ARMY 5713897137 2530 CRYSTAL DRIVE Suite 13TH FL ARLINGTON VA 22202 LTC JOEL J LEVESQUE CFO 2020-11-12 true JG WHITE P01498698 7032868000 2020-11-11 127.0.0.1 54028020203185000023 2020-11-13 P B8E2467F76FA595595C2ED5B52D343FEE9087194 E9BED88BFD9AB382237CF43B467C86320D36AE96 2019 2021-01-29 14:40:06Z LTG R Raymond V Mason 2530 CRYSTAL DRIVE 13TH FL ARLINGTON VA 22202 79197178 false X www.armyemergencyrelief.org X 1942 DC ARMY EMERGENCY RELIEF (AER) PROVIDES EMERGENCY FINANCIAL ASSISTANCE TO ACTIVE OR RETIRED SOLDIERS AND THEIR DEPENDENTS. SEE SCHEDULE O. 22 21 31 250 -413292 -442727 10984374 9995491 251299 224778 17398740 12622192 0 0 28634413 22842461 16689942 17092769 0 0 3617217 3987635 0 23284 740666 7083721 7378581 27390880 28482269 1243533 -5639808 311379608 342189701 1066800 1651667 310312808 340538034 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. false false 15492611 9453476 224778 IN 2019, AER PROVIDED EMERGENCY FINANCIAL ASSISTANCE TO 36,446 SOLDIERS AND THEIR FAMILIES BY PROVIDING $62.7 MILLION DOLLARS IN FINANCIAL ASSISTANCE IN THE FORM OF ZERO-INTEREST LOANS AND GRANTS. AER PROVIDED MORE THAN 12,000 FINANCAL ASSISTANCE GRANTS AVERAGING $786 PER REQUEST, OR $9.5 MILLION DOLLARS. SEE SCHEDULE O. 9642244 7639293 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 5,583 STUDENTS PURSUING THEIR FIRST UNDERGRADUATE DEGREE RECEIVED $7.6 MILLION IN SCHOLARSHIPS. SEE SCHEDULE O. 25134855 true true false false false false false false false true true true true false false true true false false false true false true true false false false false true true false false false false false false false false false false false false false false false false false true X 12 0 true 31 true true true true false false false false false false false false false false X 22 21 true false false false false false false true true false true true true true true true true true true true false AK AZ CA CO DC 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 X LTG Raymond Mason USA Director (CEO), Member, Board 40.0 0.0 X X 246768 0 42780 COL C Eldon Mullis U Deputy Director and COO 40.0 0.0 X 177900 0 45047 Thomas Elliott Information Systems Supervisor 40.0 0.0 X 163114 0 49435 Melissa LaVallee Assistant Treasurer 40.0 0.0 X 151001 0 47133 LTC Joel J Levesque Chief Financial Officer 40.0 0.0 X 156587 0 28941 SGM Donald Vincent US Loan Management Supervisor 40.0 0.0 X 133601 0 44055 Christopher Hartley Information Assurance Manager 40.0 0.0 X 135651 0 34680 SGM William Hagzan US Assistance Supervisor 40.0 0.0 X 125864 0 27270 GEN JOHN F CAMPBELL CHAIRMAN, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 SMA Michael A Grinsto Ex-Officio Member, Board 1.0 0.0 X 0 0 0 Mr Francis A Finelli Chairman of Finance, Board 1.0 0.0 X 0 0 0 Mrs Maria McConville Ex-Officio Member, Board 1.0 0.0 X 0 0 0 Mrs Alexandra Grinsto Ex-Officio Member, Board 1.0 0.0 X 0 0 0 LTG Thomas C Seamands Member, Board of Managers 1.0 0.0 X 0 0 0 LTG Theodore D Martin Member, Board of Managers 1.0 0.0 X 0 0 0 MG Andrew M Rohling Member, Board of Managers 1.0 0.0 X 0 0 0 COL Stephen K Aiton Member, Board of Managers 1.0 0.0 X 0 0 0 CSM Joseph C Cornelis Member, Board of Managers 1.0 0.0 X 0 0 0 CSM Rodger W Mansker Member, Board of Managers 1.0 0.0 X 0 0 0 LTG Douglas M Gabram Member, Board of Managers 1.0 0.0 X 0 0 0 Mr E Eric Porter Member, Board of Managers 1.0 0.0 X 0 0 0 CSM Jimmy J Sellers Member, Board of Managers 1.0 0.0 X 0 0 0 LTG Steven W Boutelle Member, Board of Managers 1.0 0.0 X 0 0 0 LTG Howard B Bromberg Member, Board of Managers 1.0 0.0 X 0 0 0 LTG Karen Dyson USA Member, Board of Managers 1.0 0.0 X 0 0 0 LTG Leslie C Smith U Member, Board of Managers 1.0 0.0 X 0 0 0 MG Gina S Farrisee U Member, Board of Managers 1.0 0.0 X 0 0 0 Mrs Patricia Brown Member, Board of Managers 1.0 0.0 X 0 0 0 GEN JOSEPH M MARTIN EX-OFFICIO MEMBER, BOARD 1.0 0.0 X 0 0 0 LTG RICHARD G TREFRY MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 MRS PATRICIA SHINSEKI MEMBER, BOARD OF MANAGERS 1.0 0.0 X 0 0 0 1290486 0 319341 13 false true false Northern Trust Investments Inc 50 S LaSalle St CHICAGO IL 60675 Investment Mgmt 684364 Arctic Information Technology Inc 375 West 36th Ave Suite 100 ANCHORAGE AK 99503 Software Services 415663 BIS Global 8200 Greensboro Dr 15th Floor MCLEAN VA 22102 Software Services 185654 Quality Technology Services Holding PO Box 74604 CLEVELAND OH 22314 Hosting 130048 KPMG LLP Dept 0522 PO Box 120522 DALLAS TX 75312 Consulting, Audit 125000 8 4530 9990961 8537 9995491 UNCOLLECTABLE LOAN REPAYMENTS 900099 224778 224778 224778 3267478 -413292 3680770 0 0 0 0 0 65709431 56354717 9354714 9354714 9354714 0 0 0 0 0 0 0 0 0 0 22842461 224778 -413292 13035484 0 16348112 16348112 744657 744657 0 698023 312651 337864 47508 0 2249586 1741137 328354 180095 277962 217420 38138 22404 559819 401856 112974 44989 202245 143018 43510 15717 0 24234 24234 72550 72550 0 23284 23284 1124938 34168 1090770 55961 55961 138109 29342 62202 46565 832299 410950 211178 210171 1051918 937489 78118 36311 0 0 61505 15491 38262 7752 0 0 0 0 1101286 965269 64530 71487 78557 78557 PROVISION UNCOLLECTIBLE LOAN 2412263 2412263 AER SECTION TRAINING 306114 306114 COLLECTION EXPENSE 58957 58957 SUNDRY OFFICE EXPENSE 59890 25507 34383 28482269 25134855 2606748 740666 X 6394520 6453074 10890237 5738701 1658054 1452143 41753990 43690192 0 0 0 0 0 0 0 0 347349 325803 10256796 6910463 4288281 3346333 151531081 164774945 87104737 109747491 0 0 0 0 7411359 6661019 311379608 342189701 1066800 1651667 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1066800 1651667 X 297862512 328377037 12450296 12160997 310312808 340538034 311379608 342189701 -5639808 35865034 X false true X true false X 8646062 9261999 9297238 10984374 9995491 48185164 0 725260 532321 612351 614094 602525 3086551 9371322 9794320 9909589 11598468 10598016 51271715 0 51271715 6751729 5176416 4905611 3769079 3267478 23870313 0 0 75142028 1186916 0.68233 0.64980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10792242 371484 434142 10729584 10897399 552564 657721 10792242 10560445 761226 424272 10897399 10431001 417552 288108 10560445 10327673 471811 368483 10431001 0.00000 0.17000 0.83000 false false 0 10256796 6910463 3346333 3346333 REAL ESTATE FUNDS 4491665 F PRIVATE EQUTY FUNDS 58352248 F HEDGE FUNDS 46903578 F 109747491 0 0 X 58185082 35865034 602525 36467559 21717523 1124938 1124938 22842461 27959856 602525 602525 27357331 1124938 1124938 28482269 PART V, LINE 4 THE RESTRICTIONS ON ALL ENDOWMENTS WERE PLACED BY THE DONORS WHEN THE FUNDS WERE ESTABLISHED. $8,901,476 IS RESTRICTED FOR SCHOLARSHIPS (PENTAGON VICTIMS FUND). $27,316 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. true Europe (Including Iceland and Greenland) Program Services Financial Assistance 614949 East Asia and the Pacific Program Services Financial Assistance 123908 Europe (Including Iceland and Greenland) Program Services Scholarships 4750 North America Program Services Scholarships 1050 Central America and the Caribbean Investments 53863866 East Asia and the Pacific Investments 16859566 Europe (Including Iceland and Greenland) Investments 16479920 North America Investments 312997 88261006 88261006 Emergency Financial Grants Europe (Including Iceland and Greenland) 1270 614949 CHECK Emergency Financial Grants East Asia and the Pacific 236 123908 CHECK Scholarships Europe (Including Iceland and Greenland) 3 4750 Check Scholarships North America 1 1050 Check true false true true true false Schedule F, 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 true MARKETSMART 6404 IVY LANE STE 110 GREENBELT MD 20770 CONSULTING & DESIGN false 23284 23284 AK AZ CA CO DC IL KY MN MO NH NJ NM ND OR SC TN UT VA WA true Scholarships 5579 7633493 Emergency Financial Assistance Grants 10507 8714619 SCHEDULE I, 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 true false false false false false false false false LTG Raymond Mason USA R Director (CEO), Member, Board 246768 0 34445 0 8335 0 289548 0 0 COL C Eldon Mullis USA R Deputy Director and COO 177900 0 25239 0 19808 0 222947 0 0 LTC Joel J Levesque USA R Chief Financial Officer 156587 0 21667 0 7274 0 185528 0 0 Thomas Elliott Information Systems Supervisor 163114 0 24127 0 25308 0 212549 0 0 Melissa LaVallee Assistant Treasurer 151001 0 22046 0 25087 0 198134 0 0 Christopher Hartley Information Assurance Manager 104405 0 31246 15049 0 19631 0 170331 0 0 SGM Donald Vincent USA R Loan Management Supervisor 133601 0 19258 0 24797 0 177656 0 0 SGM William Hagzan USA R Assistance Supervisor 125864 0 18259 0 9011 0 153134 0 0 SCHEDULE J, 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. SCHEDULE J, PART I, LINE 4A IN 2019, CHRISTOPHER HARTLEY RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $31,246. THIS AMOUNT IS REPORTED ON SCHEDULE J, PART II, COLUMN (B)(iii). FORM 990, PART I, LINE 1 ARMY EMERGENCY RELIEF (AER) 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 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 III, LINE 4A EMERGENCY FINANCIAL ASSISTANCE: AER DETERMINES THE BREAKDOWN OF ASSISTANCE BETWEEN LOAN AND GRANT BY THE INDIVIDUAL'S VALID FINANCIAL NEED. FINANCIAL ASSISTANCE IS OFFERED ACROSS 30 DIFFERENT CATEGORIES OF ASSISTANCE OFTEN ASSOCIATED WITH AN EMERGENCY DUE TO DEATH OR SERIOUS ILLNESS OF AN IMMEDIATE FAMILY MEMBER OR BASIC LIVING EXPENSES. AER PROVIDED MORE THAN 12,000 GRANTS AVERAGING $786 PER REQUEST, OR $9.5 MILLION DOLLARS. OF THESE GRANTS, AER PROVIDED $42K IN AID TO REGULAR ARMY, ARMY NATIONAL GUARD AND ARMY RESERVE SOLDIERS TO ASSIST WITH EVACUATION AND RELIEF EFFORTS FOR NATURAL DISASTERS SUCH AS CALIFORNIA WILDFIRES, HURRICANES DORIAN, FLORENCE AND MICHAEL, AND MIDWEST TORNADOES/FLOODS. THROUGH THE ARMY WOUNDED WARRIOR (AW2) SPECIAL ACCESS PROGRAM ESTABLISHED IN 2012, AER ASSISTED 360 WOUNDED WARRIORS BY PROVIDING 164 ASSISTANCE GRANTS TOTALING $515K. AER APPROVED 28,748 ZERO INTEREST LOANS, WITH AN AVERAGE OF $1,840 PER REQUEST, TOTALING $52.9 MILLION. OF THAT, $25.8 MILLION WAS FOR BASIC LIVING EXPENSES FOR ITEMS SUCH AS FOOD, RENT DEPOSITS, AND MINOR HOME REPAIRS. FORM 990, PART III, LINE 4B SCHOLARSHIP ASSISTANCE: BETWEEN THE TWO SCHOLARSHIP PROGRAMS 5,583 STUDENTS PURSUING THEIR FIRST UNDERGRADUATE DEGREE RECEIVED $7.6 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. FIFTEEN STUDENTS - 12 UNDERGRADUATE AND 4 GRADUATE - WERE AWARDED A TOTAL OF $371,335 IN 2019 AS PART OF OUR PENTAGON VICITMS SCHOLARSHIP FUND. OVER $3.3 MILLION HAS BEEN PROVIDED TO 38 CHILDREN AND 12 SPOUSES SINCE INCEPTION. FORM 990, PART V, LINE 4B FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES: AUSTRALIA, AUSTRIA, BELGIUM, BERMUDA, BOTSWANA, BRAZIL, CANADA, CZECH REPUBLIC, DENMARK, EGYPT, ESWATINI, FINLAND, FRANCE, GERMANY, GHANA, GREECE, HONG KONG, HUNGARY, INDONESIA, IRELAND, ISRAEL, ITALY, JAPAN, LUXEMBOURG, MALAYSIA, MEXICO, NAMIBIA, NETHERLANDS, NEW ZEALAND, NORWAY, PANAMA, PHILIPINES, POLAND, PORTUGAL, REPUBLIC OF KOREA, SINGAPORE, SOUTH AFRICA, SPAIN, SWEDEN, SWITZERLAND, THAILAND, TURKEY, UNITED KINGDOM, AND URUGUAY. FORM 990, PART VI, 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, Line 10A & B Army Emergency Relief (AER) disburses approximately 75% of its assistance through 200 volunteer AER Officers (AEROs) at 72 Army Installations worlwide. The 72 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 15 of the 72 Installation offices personally in 2019, assessing their operations, supporting AEROs with their IMCOM leaders, and conducting focus sessions with Soldiers and Family members to better understand the challenges and opportunities at each location. The IMCOM 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 72 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. FORM 990, PART VI, 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 2019, the Form 990 was prepared by an independent accounting firm. FORM 990, PART VI, 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, LINES 15A AND 15B 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, 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.