Money

Where the money comes from and where it goes, from the tax filings.

Money findings

Court filing: her job was ended in the name of an entity no registry shows

It alleges that no legal entity by that name “has been identified in any jurisdiction through diligent searches of domestic and foreign corporate, nonprofit, and tax records” (¶32).

Importance: TopCourt filing: allegations, not findingsChecked 2 ways ✓

“All volunteers”: the filings list 482 paid workers.

The Israeli group’s official filing lists 482 paid employees, along with 8,015 volunteers.

Importance: TopProven by documentsChecked 2 ways ✓

“No government money”: the records show millions.

GuideStar Israel lists state support for each year from 2015 to 2025.

Importance: TopProven by documentsChecked 2 ways ✓

“All donations go straight to Israel”: what the tax return shows

FOUH’s 2023 tax return shows $12.64 million spent on fundraising and office costs.

Importance: TopProven by documentsChecked 2 ways ✓

$322,431 put into a board member’s aviation fund

Its 2024 return shows $322,431 put into an aviation fund run by board member Neil Book.

Importance: TopProven by documentsChecked 2 ways ✓

$2.46 million of equipment, then written off

Its 2024 tax return wrote off the full $2,463,268.

Importance: HighProven by documentsChecked 2 ways ✓

Gala totals: the announced numbers are much bigger than the tax return

FOUH’s tax return lists $6.49 million for the LA gala and $3.97 million for Miami.

Importance: HighOur reading of the evidenceChecked 2 ways ✓

FOUH’s Treasurer: when did his roles start?

FOUH’s tax returns say he became Treasurer in December 2024.

Importance: HighProven by documentsChecked 2 ways ✓

“92.4% goes to services”: the tax return shows less.

FOUH’s 2021 tax return shows 81.8% for programs, 7.6% for management, and 10.6% for fundraising.

Importance: HighProven by documentsChecked 2 ways ✓

A FOUH chairman’s company backs the Treasurer’s new business

3i got $250,000 from FOUH.

Importance: OtherFrom news or other sourcesChecked 2 ways ✓

The numbers

Key money facts

FOUH, the American fundraising arm, took in $78,998,344 in 2024 (tax form 990, Part I line 12).
It paid Eli Beer, President of FOUH (the American fundraising arm), $688,791 in 2024 (990 Part VII and Schedule J).
At the end of 2023 it held $77.6 million in cash and savings.
It put $322,431 into an aviation fund run by board member Neil Book, and $250,000 into 3i, the chairman’s company (990 Schedule L, the insider-deals list).

Each fact is confirmed by two separate sources. See the items marked “Checked 2 ways.”

All figures are from FOUH (EIN 11-3533002) IRS e-file 990 XML and, where stated, Ichud Hatzalah of Israel 1221 (amuta 580465979) Registrar/GuideStar filings. FOUH and the Israeli amuta are separate entities. Proven by documents

FOUH grants paid (990 Part I line 13 / Part IX line 3)

2023 includes ~$44M accrued and paid in 2024. Source: FINANCIAL-FORENSICS.md table.

FOUH total assets, end of year (Part X line 16)

TY	Cash L1	Savings L2	Pub. traded L11	Other sec. L12	Total liab. L26
2019	2,552,494	463,452	–	–	395,135
2020	4,163,317	5,134,605	–	–	7,422,611
2021	5,348,502	9,567,694	–	1,125,550	7,636,731
2022	7,210,532	22,136,992	2,041,701	1,879,477	4,170,750
2023	3,860,799	73,704,783	3,277,304	2,007,467	49,788,138
2024	1,618,276	66,256,614	10,707,039	2,442,368	5,752,976

Source: SOMMER-FORENSIC.md §1. Image: 01 balance sheet TY2019 2024

Revenue and expenses

Year	Total revenue (Part I line 12)	Grants paid (Part I line 13)	Total expenses (Part I line 18)
2021	$51,038,255	$24,111,017	$29,826,453
2022	$48,606,164	$28,612,248	$36,299,092
2023	$144,946,794	$132,788,535	$145,827,389
2024	$78,998,344	$26,222,619	$41,907,446

IRS e-file XML elements CYTotalRevenueAmt / CYGrantsAndSimilarPaidAmt / CYTotalExpensesAmt; files fouh_202203199349332945 (FY2021), fouh_202303199349316630 (FY2022), fouh_202413189349307311 (FY2023), fouh_202543199349303089 (FY2024). 2022–24 revenue sum $272,551,302. FY2023 fundraising $6,261,431 and management $6,381,546 (Part IX line 25 cols C/D, per MONEY-MESSAGING M02).

Executive pay (Part VII / Sch J)

Person	2024
Eli Beer, President (FOUH)	$688,791 (base 419,672; bonus 100,000; deferred 121,900; other 47,219)
Michael Littenberg-Brown	$512,751 from FOUH + $499,008 from IRC
Top 3 combined	$1,498,452

Ichud Hatzalah of Israel 1221 (Israeli filing): CEO ₪617,219 + ₪111,496 other (2023), ₪581,302 (2024); top-5 salaries 2024 ₪2.63M; 482 employees (2024) alongside 8,015 volunteers. Proven by documents

Paid staff and the “all volunteer” statement

See key issue.

Related-party and insider-linked payments

Payee	Amounts	Line
Rescue Consulting & Developing (c/o Moshe Teitelbaum)	2020 195,266; 2021 222,090; 2022 154,202; 2023 273,182; total $1,094,331	Part VII-B
Projecto	2022 248,932; 2023 259,348	Part VII-B
3i (Gerson)	$250,000 (Dec 2023)	TY2024 Sch L Part IV
JSSI Aviation Capital Fund I (Neil Book)	$322,431 (2024)	TY2024 Sch L Part IV
Israel Rescue Coalition	$309,310 (2023); $250,000 (2024)	Sch I / Sch R

Reserves

TY2024 Sch L describes the 3i stake as “approximately 2.9%” of a “closed reserve fund” → implies ~$8.6M at 12/31/24, matching no single Part X line [DOC/INF]. Endowment (Sch D Part V): $1.08M (2020) → $10,707,039 (2024), equal to Part X line 11 to the dollar.

Preparers and signers

Roth & Co (TY2018–22) → CBIZ Advisors (TY2023) → BDO USA (TY2024). Signers: Michael Brown, VP (TY2022–23); Eliezer Beer, President (TY2024). No Treasurer signed. Proven by documents

Governance answers (Part VI)

Line	TY2018–22	TY2023–24
12c conflict policy monitored	Yes	No
14 document retention policy	Yes	No
2 family/business relationships	No (to 2021)	Yes (from 2022)

Israel Rescue Coalition (EIN 47-4056881)

FY	Revenue	Total exp.	Assets EOY
2017	76,662	24,499	52,436
2022	199,995	151,444	55,681
2023	3,128,194	438,555	2,769,606 (incl. equipment 2,463,268)
2024	260,000	517,773	45,991

Source: ISRAEL-RESCUE-COALITION.md §2.