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United Hatzalah Watch

We check what the charity says against official records.

Last updated Saturday, October 24, 2026

Days since the RJC remarks, with no correctionEli Beer’s claim at the RJCI saw in my own eyes a woman who was pregnant, four months pregnant… they opened up her stomach, took out the baby and stabbed a little tiny baby in front of her— Eli Beer, President of FOUH (the American fundraising arm), speaking at the Republican Jewish Coalition Leadership Summit, Las Vegas, Oct 28, 2023 (C-SPAN)Differs from the record: the UN mission report on October 7 (Mar 4, 2024) found the allegation of a pregnant woman whose womb was ripped open and fetus stabbed to be “unfounded.” Sources → 1,092 days 23 hours 22 minutes 11 seconds

FOUH’s Grants and Israel’s “Donations from Abroad”

FOUH’s tax returns and the Israeli nonprofit’s audited statements, 2018–2024, side by side. The two sets of figures don’t match.

In short

  • FOUH, the American fundraising arm, reports sending large grants each year to the Middle East. Ichud Hatzalah of Israel 1221, the Israeli nonprofit, reports how much it received in “donations from abroad” (תרומות מחו״ל).
  • For 2020 to 2024, FOUH’s figures add up to about ₪818.0 million (about $228.5 million). The Israeli “donations from abroad” line adds up to ₪613.2 million. That is ₪204.9 million less (25.0% less). The two sets of figures don’t match.
  • The Israeli nonprofit also recorded two large restricted receipts that are kept outside the “donations from abroad” line: ₪37,602,000 in 2021 and ₪244,812,000 in 2023. Its statements do not say who gave them. If both came from FOUH, the Israeli side is ₪77.6 million higher than FOUH’s figures, not lower.
  • So there are two possible readings. This page shows both, with every number linked to its original page.

The numbers, year by year

Choose a view. The first view counts only the “donations from abroad” line. The second view also adds the two restricted receipts, in case they came from FOUH.

YearFOUH largest Middle East grant line (Schedule F)Change in grants still owed (Part X line 18)FOUH estimated cash sentBank of Israel average rate (₪ per $)FOUH cash in shekels (approx.)Israeli “donations from abroad”Restricted receipts, donor not namedDifference (Israel minus FOUH)Difference, counting restricted receipts
2018$16,220,0000$16,220,0003.597₪58,343,340₪77,823,108none+₪19.5 million (+33.4%)+₪19.5 million (+33.4%)
2019$15,579,3830$15,579,3833.5643₪55,529,595₪56,365,794none+₪0.8 million (+1.5%)+₪0.8 million (+1.5%)
2020$23,547,906+7,000,000$16,547,9063.4367₪56,870,189₪37,786,392none−₪19.1 million (−33.6%)−₪19.1 million (−33.6%)
2021$23,786,1120$23,786,1123.2293₪76,812,491₪54,065,240₪37,602,000−₪22.7 million (−29.6%)+₪14.9 million (+19.3%)
2022$27,775,541−4,000,000$31,775,5413.3577₪106,692,734₪118,225,823none+₪11.5 million (+10.8%)+₪11.5 million (+10.8%)
2023$131,167,225+44,000,000$87,167,2253.6897₪321,620,910₪132,507,524₪244,812,000−₪189.1 million (−58.8%)+₪55.7 million (+17.3%)
2024$25,214,568−44,000,000$69,214,5683.699₪256,024,687₪270,578,000none+₪14.6 million (+5.7%)+₪14.6 million (+5.7%)

Totals

YearsFOUH estimated cashIn shekels (approx.)Israeli “donations from abroad”Restricted receiptsDifferenceDifference, counting restricted receipts
2020–2024$228,491,352₪818,021,011₪613,162,979₪282,414,000−₪204.9 million (−25.0%)+₪77.6 million (+9.5%)
2018–2024$260,290,735₪931,893,946₪747,351,881₪282,414,000−₪184.5 million (−19.8%)+₪97.9 million (+10.5%)
2020–2021$40,334,018₪133,682,680₪91,851,632₪37,602,000−₪41.8 million (−31.3%)−₪4.2 million (−3.2%)
2022–2024$188,157,334₪684,338,331₪521,311,347₪244,812,000−₪163.0 million (−23.8%)+₪81.8 million (+12.0%)

A minus sign means the Israeli nonprofit reports less than FOUH’s estimated cash. A plus sign means it reports more. Shekel figures for FOUH are approximate (see “The exchange rate” below). All sums and percentages were worked out by a script from the figures in the linked documents.

How the numbers were worked out

  1. FOUH side. On Schedule F of each tax return, FOUH lists its grants to the Middle East. We take the largest line in each year. FOUH records a grant when it is promised, not when it is paid. So we adjust: estimated cash sent = largest Schedule F line minus the change in “grants payable” (money promised but still owed, Part X line 18). Example for 2023: $131,167,225 minus the rise in grants owed (from $3,000,000 to $47,000,000, so $44,000,000) = $87,167,225.
  2. Which grantee? FOUH’s tax return does not name the grantee on that line. Matching it to Ichud Hatzalah of Israel 1221 is an inference. It rests on FOUH’s own 2024 audited financial statements (BDO USA), which say:
    “FoUH focuses the majority of its support on United Hatzalah of Israel (UH) and its core of volunteers.”
    FOUH consolidated financial statements, December 31, 2024, PDF page 11 (note 1).
    “Grants payable to UH”
    Same statements, PDF page 10 (cash flow statement). Note 10 on PDF page 20 is headed “Grants Payable to UH” and says: “In January 2020, the Board of the Organization declared a $7,000,000 grant payable to UH related to the capital project renovation of the national lifesaving headquarters building in Jerusalem.” It also says that in 2023 the board “declared a $44,000,000 grant payable to UH related to the Israel at War Campaign conducted subsequent to the 10/7 Attacks. This grant was paid by the Organization to UH during the year ended December 31, 2024.”
    FOUH’s audited statements are filed with the New York State Charities Bureau.
  3. Israeli side. Ichud Hatzalah of Israel 1221 files audited statements with the Israeli Registrar of Nonprofits (Ministry of Justice). We use the line “תרומות מחו״ל” (donations from abroad) in the note on revenue. Each year’s figure was checked twice: in that year’s statements and again in the prior-year column of the next year’s statements. The 2024 statements are in thousands of shekels.
  4. What the organization itself says. Its own website explains which money goes on that line:
    “Transfers made from “Friends of” organizations, as well as funds from private foundations and other entities, are considered “donations from abroad.””
    United Hatzalah website, Frequently Asked Questions, “How can I understand United Hatzalah’s financial picture?” Archived copy, June 11, 2026
    FOUH is the American “Friends of” organization. By that description, FOUH’s transfers belong on the “donations from abroad” line.
  5. The exchange rate. We convert dollars to shekels at the Bank of Israel’s average rate for each year (worked out from the bank’s daily rates). This is an approximation. Money is sent on particular days at the rate of that day, so the real shekel amount may be somewhat higher or lower.

Two possible explanations

Reading 1: part of FOUH’s money does not show up in “donations from abroad”, the line the organization’s website says holds money from “Friends of” groupsReading 2: the restricted receipts came from FOUH
On the “donations from abroad” line alone, the Israeli nonprofit reports ₪204.9 million (25.0%) less than FOUH’s estimated cash for 2020–2024. 2020 has no restricted receipt at all, and the Israeli figure is ₪19.1 million (33.6%) below FOUH’s. Other foreign donors, such as British Friends of United Hatzalah (UK charity 1101329), would be expected to make the Israeli figure higher, not lower. The Israeli nonprofit recorded ₪37,602,000 in 2021 as “הקצבות לרכוש קבוע” (allocations for fixed assets) and ₪244,812,000 in 2023 as “תרומות והקצבות מיועדות” (designated donations and allocations), both as restricted net assets. FOUH’s audit describes a 2020 grant for a building in Jerusalem and a 2023 war-campaign grant. If both receipts came from FOUH, the Israeli total for 2020–2024 is ₪77.6 million (+9.5%) above FOUH’s figures. Even then, 2020 stays ₪19.1 million below, and the timing does not line up exactly: FOUH still owed the $7,000,000 building grant at the end of 2021.

The public documents do not say which reading is right. That is why the questions below matter.

What the records do not cover

What would settle this

Questions for FOUH:

Questions for Ichud Hatzalah of Israel 1221:

Sources for every year