AER is a private nonprofit organization incorporated in 1942 by the Secretary of War and the Army Chief of Staff. AER's sole mission is to help soldiers and their dependents.

AER is the Army's own emergency financial assistance organization and is dedicated to "Helping the Army Take Care of Its Own". AER provides commanders a valuable asset in accomplishing their basic command responsibility for the morale and welfare of soldiers.

AER funds are made available to commanders having AER Sections to provide emergency financial assistance to soldiers - active & retired - and their dependents when there is a valid need.

AER funds made available to commanders are not limited and are constrained only by the requirement of valid need.

For these reasons, the AER assistance program is conducted within the Army structure by major commanders and their installation/organization commanders through AER sections and other related organizations.