United Hatzalah: A Financial Investigation

Background

What Is United Hatzalah?

United Hatzalah of Israel (Hebrew: איחוד הצלה) is a Jerusalem-based volunteer emergency medical services organization founded in 2006 by Eli Beer. The organization claims more than 8,600 trained volunteers across Israel and reports responding to approximately 14,400 emergency calls per week. Its signature vehicles, motorized "ambucycles" capable of navigating traffic, have become a recognizable symbol of its brand.

The organization is funded entirely through private charitable contributions. It does not charge patients for services. Its stated mission is to reduce emergency response times by deploying trained volunteers who live and work near potential incident sites, reaching patients before traditional ambulances arrive.

Since the Hamas-led attacks on Israel on October 7, 2023, United Hatzalah's fundraising has grown substantially. Its American arm, Friends of United Hatzalah Inc., reported total revenue of $144.9 million in 2023, up from $48.6 million in 2022. That surge in donations has intensified scrutiny of how funds are reported, transferred, and accounted for across the organization's global network.

$144.9M

US entity revenue in 2023 (IRS Form 990)

8,600+

Claimed volunteers in Israel

399

Paid employees reported in Israeli nonprofit registry (2023)

6

Countries with registered "Friends of" charity entities

The International Charity Network

Entity	Country	Registration Number	Public Filings
Friends of United Hatzalah Inc.	United States	EIN 11-3533002	IRS Form 990 (public)
British Friends of United Hatzalah Israel	United Kingdom	Charity No. 1101329	UK Charity Commission (public)
United Hatzalah Canada	Canada	CRA No. 838255180RR0001	CRA T3010 (public)
United Hatzalah France	France	Not publicly listed	Not confirmed publicly available
United Hatzalah Switzerland	Switzerland	CHE-278.177.157	Not publicly available below threshold
Australian Friends of United Hatzalah	Australia	Not publicly listed	Not confirmed publicly available
United Hatzalah of Israel (amutah)	Israel	ע"ר 580465979	Israeli nonprofit registry (public)

Note: "United Hatzalah International" appears on the LinkedIn profile of CEO Michael Littenberg-Brown but is not listed as a formal legal entity on the organization's official website. Its registration status and filing obligations are unknown.

Core Finding

The $54 Million Gap

The most consequential financial question surrounding United Hatzalah concerns the difference between what its American charity reported sending to Israel and what the Israeli organization reported receiving.

On its 2023 IRS Form 990, Friends of United Hatzalah Inc. reported $132,788,535 in grantmaking abroad on its Schedule F, with all disbursements directed to the Middle East and North Africa region, understood to mean Israel. The grants were itemized as four separate disbursements under the category of medical or charitable support. This figure has been verified against the public disclosure copy of the 2023 Form 990 published at israelrescue.org.

The Israeli amutah, United Hatzalah of Israel (registration number ע"ר 580465979), reported just $77.8 million in revenue on its profit-and-loss statement for the same year, alongside $57.9 million in expenses and a $19.8 million surplus. That leaves more than $54 million unaccounted for in the Israeli filing, even before considering the reported surplus.

United Hatzalah has offered an explanation on its website. The organization states that under Israeli accounting standards, $66 million was recorded as restricted funds on the balance sheet rather than as current-year revenue. The organization claims total recorded support of $144 million when both figures are combined. It further states that funds raised by "Friends of" organizations are transferred directly to United Hatzalah of Israel and that the Israeli entity maintains bank accounts only in Israel.

However, as investigative journalist Daniel Mael noted in August 2025, no public reconciliation document has been offered that maps the $132.8 million disbursed by the US entity to specific line items in the Israeli filing. The explanation relies on an accounting treatment that is not independently verifiable from publicly available documents. For an organization that depends almost entirely on donations, the absence of a clear public reconciliation raises legitimate questions.

Further complicating the picture: the Swiss entity (CHE-278.177.157) does not publish financial statements below certain regulatory thresholds. The French and Australian entities have not made their filings publicly accessible. If a portion of the funds disbursed by the US entity was routed through these intermediaries rather than directly to the Israeli amutah, that would not be visible in the Israeli P&L filing.

US Entity Reported Disbursed (2023)

$132,788,535

IRS Form 990, Friends of United Hatzalah Inc.

Israeli Entity Reported as P&L Revenue (2023)

$77,800,000

Israeli nonprofit registry, United Hatzalah of Israel

Unreconciled Gap

$54,988,535+

No public reconciliation document has been published

UH's Explanation

$66M recorded as restricted funds on balance sheet under Israeli accounting standards. Organization claims $144M total recorded support when combined.

Year-Over-Year Financial Trend (US Entity)

Source: IRS Form 990 filings, Friends of United Hatzalah Inc. (EIN 11-3533002), as reported on ProPublica Nonprofit Explorer. The spike in 2023 reflects post-October 7 emergency fundraising.

"United Hatzalah's international financial footprint continues to prompt reasonable questions about transparency and reporting. To the best of my knowledge, based on publicly available records, no explanation has been offered that reconciles these divergent figures."

Daniel Mael, The Mael Review, August 27, 2025

Transparency Concern

The "100% Volunteer" Claim

United Hatzalah consistently markets itself to donors as a "100 percent volunteer" organization. The phrase appears in fundraising materials, on its website, and in public statements by its leadership. For many donors, the promise that no funds are spent on salaries is a primary motivation for giving.

The organization's own 2023 audited financials, however, tell a different story. Those documents, filed with Israel's nonprofit registry, show more than 44 million shekels, approximately $12 million, in payroll and benefits for that year. The same registry lists 399 paid employees in Israel in 2023, alongside 7,774 self-reported volunteers.

United Hatzalah has not disputed these figures. The organization's position, as reflected in its FAQ, is that the "volunteer" designation refers to the first responders themselves, not to the administrative and operational staff who support them. Running a dispatch system, maintaining a fleet of more than 1,800 vehicles, and managing a fundraising operation across six countries does require professional staff.

The concern raised by critics is not that staff are paid, but that the organization's public messaging does not reflect this reality. When a donor hears "100 percent volunteer" and interprets that to mean no funds go to salaries, they are operating on a materially inaccurate understanding of how their donation is used. The gap between the marketing claim and the disclosed financials is a transparency issue, regardless of whether the underlying expenditures are legitimate.

Additionally, the $12 million in Israeli payroll does not capture the full picture. Each international "Friends of" entity maintains its own staff, payroll, and overhead. None of those costs appear in the Israeli financials. The true proportion of donor funds spent on salaries across the global network is not publicly disclosed in any consolidated form.

⚠

The Claim

United Hatzalah describes itself as "100 percent volunteer" in donor-facing materials and public statements.

📄

The Filing

The 2023 audited financials show 44M+ shekels (~$12M) in payroll and benefits. Israel's nonprofit registry lists 399 paid employees.

❓

What's Missing

No consolidated payroll figure exists for the global network. International office staff costs are not reflected in Israeli filings.

Internal Fraud

2024 Embezzlement Arrest

In January 2024, Jerusalem District Police arrested a United Hatzalah employee on suspicion of embezzling hundreds of thousands of shekels from the organization. The arrest was reported by both the Jerusalem Post and the Times of Israel.

According to police, the suspect fraudulently obtained funds by submitting fake invoices from garages across Israel and by filing false reports of traffic accidents involving the organization's vehicles. The accidents, investigators determined, never occurred. The suspect also fabricated claims of damages caused to third parties as a result of these fictitious incidents.

Investigators found that the funds obtained through these methods were transferred to the suspect's relatives, directly to the suspect, and to various businesses and service providers. The charges filed included fraud, theft from an employer, forgery, conspiracy to commit a crime, and money laundering.

United Hatzalah confirmed the arrest and stated that the organization had cooperated with police. The case highlighted vulnerabilities in the organization's internal financial controls, particularly around vehicle expense reporting and invoice verification. In its 2024 FAQ, the organization acknowledged taking steps to "enhance governance, systems and financial controls" during that year, without specifying which incidents prompted those changes.

Case Summary

Date: January 30, 2024

Jurisdiction: Jerusalem District Police

Suspect: United Hatzalah employee (unnamed)

Amount: Hundreds of thousands of shekels

Method: Fake invoices; fictitious vehicle accident reports

Charges: Fraud, theft from employer, forgery, conspiracy, money laundering

Sources: Jerusalem Post; Times of Israel

Legal Record

The 2021 Defamation Judgment

In July 2021, the Tel Aviv District Court ordered United Hatzalah to pay 250,000 shekels to Magen David Adom (MDA), Israel's national emergency medical service, after finding that United Hatzalah had conducted a coordinated campaign to defame and libel MDA. The judgment was described by legal observers as unusually severe by Israeli standards, where defamation awards to public organizations typically average around 43,000 shekels.

In a 42-page ruling, Justice Naftali Shilo found that United Hatzalah and its leaders had made false and disgraceful statements to major media outlets, with the intent to harm MDA's reputation. The court specifically named three individuals as acting in bad faith: Eli Beer, United Hatzalah's founder and president; Moti Elmaleh, its spokesman; and Moshe Teitelbaum, its CEO. Each was ordered to contribute to the damages payment from personal funds.

The core of UH's campaign was the claim that MDA was withholding emergency calls from United Hatzalah's volunteers, effectively causing preventable deaths. The court found this claim to be false. Israel's Ministry of Health, which has designated MDA as the national dispatch authority since 2014, confirmed that its system dispatches all registered first responders based on proximity, regardless of organizational affiliation. Ministry inspections found no discrimination between first responders by organizational affiliation.

The court also found that United Hatzalah had violated a Ministry of Health directive by continuing to advertise its 1221 phone number as an emergency number, rather than directing the public to 101, Israel's official emergency line. The ruling called this "dangerous and harms public safety."

Despite the judgment, United Hatzalah's leadership continued to repeat the same accusations. In 2022, Chairman Mark Gerson sent a private email accusing MDA's "power and ego" of costing lives. When confronted about the email, Gerson said he did not recall it. In October 2024, founder Eli Beer reportedly told a group of donors in a hotel lobby that supporting MDA "equals killing people in Israel." United Hatzalah has not publicly retracted the claims that the court found to be false.

Court Judgment Summary

Court: Tel Aviv District Court

Date: July 29, 2021

Ruling: United Hatzalah ordered to pay 250,000 shekels to MDA

Named individuals: Eli Beer, Moti Elmaleh, Moshe Teitelbaum

Finding: "Orderly and deliberately planned campaign" of defamation

Additional finding: Violation of Ministry of Health directive; "dangerous and harms public safety"

"Freedom of expression is not freedom of contempt, and the right to have a voice is not the right to humiliate."

Justice Naftali Shilo, Tel Aviv District Court, 2021

"There is therefore an unequivocal determination by the regulator, the Ministry of Health, that there is no basis for United Hatzalah's claim."

Tel Aviv District Court ruling, 2021

Fundraising Claims

October 7 and Unverified Accounts

Primary Source Video

Eli Beer speaking at a fundraising event, claiming United Hatzalah volunteers found a baby in an oven. Israeli officials and independent journalists have not been able to verify this account. No retraction has been issued.

Transcript: "Little children. Some of them had grandparents who were Holocaust survivors and they were murdered in a Holocaust in Israel in 2023. Little babies, little children. You couldn't even recognize if they were kids. We saw a little baby in an oven. They put them in, these bastards put these babies in an oven and put on the oven. We found the kid a few hours later."

In the weeks and months following the Hamas-led attacks of October 7, 2023, United Hatzalah founder Eli Beer made a series of graphic public statements about atrocities he claimed to have personally witnessed or verified. These statements were made at fundraising events and public appearances, and were widely repeated in Jewish community media.

At the Republican Jewish Coalition conference in Las Vegas, Beer described an incident involving a pregnant woman whose stomach was allegedly cut open and whose unborn child was stabbed before she and her family were murdered. He also repeated claims that babies had been placed in ovens and burned alive. Beer additionally stated that United Hatzalah volunteers had killed or captured more than one hundred terrorists during the attacks.

Israeli officials and independent journalists subsequently reported that they could not confirm these specific accounts. United Hatzalah has not retracted the claims. The organization raised tens of millions of dollars in the months following the attacks, with the US entity reporting $144.9 million in total revenue for 2023, compared to $48.6 million in 2022.

The pattern raises a question that investigators and journalists have begun to examine: when a charity makes dramatic, emotionally compelling claims during a fundraising surge, and those claims later prove unverifiable or false, what obligation does the organization have to correct the record? United Hatzalah's own history, including the 2021 court finding that it made false statements about MDA, adds context to that question.

It is important to note that the October 7 attacks were real, that United Hatzalah volunteers did respond to the attacks, and that many of the atrocities committed that day have been documented and verified by Israeli authorities and international investigators. The concern raised here is specific: that particular claims made by Beer at fundraising events, and repeated in donor appeals, have not been substantiated and have not been corrected.

Oct 7, 2023

Hamas-led attacks on Israel. United Hatzalah volunteers respond.

Oct–Dec 2023

Eli Beer makes unverified atrocity claims at fundraising events including Republican Jewish Coalition conference.

2023 Full Year

US entity reports $144.9M in revenue, up from $48.6M in 2022 — a 198% increase.

2024–2025

Israeli officials and journalists report inability to confirm specific claims. No retraction issued by United Hatzalah.

Oct 2024

Beer reportedly tells donors in hotel lobby that supporting MDA "equals killing people in Israel."

Documented Record

The False Claims: A Pattern of Contradiction

Over more than a decade of public speaking, fundraising, and media appearances, Eli Beer has made a series of claims that have been directly contradicted by medical evidence, official records, Israeli journalists, and in several cases by United Hatzalah's own published materials. What follows is a documented record of those contradictions.

CONTRADICTED

The Pregnant Woman Whose Stomach Was Cut Open

October 28, 2023 — Republican Jewish Coalition, Las Vegas

"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."

Beer made this claim before the Republican Jewish Coalition conference, presenting it as something he personally witnessed. The claim spread rapidly, cited by commentators and politicians and viewed tens of millions of times across social media.

No such victim appears on the Israeli government's comprehensive published list of October 7 casualties. The only infant killed that day was 9-month-old Mila Cohen, who was shot while her mother held her. The claim of a woman being "exactly four months pregnant" — a precision that would require medical confirmation — has never been supported by a hospital record, a named victim, or any official Israeli source.

Critically, United Hatzalah's own official book documenting its October 7 response, Angels in Orange, includes a full chapter about Beer's RJC speech — with photographs — but makes no mention of this alleged eyewitness account. The one documented case involving a pregnant woman involved a woman in her third trimester who was brought to Soroka Medical Center with shrapnel wounds; her fetus did not survive. That case has a named treating physician, Prof. Rely Hershkovitz, and a hospital record.

Sources: Soch Fact Check (Aug 2024); Daniel Mael, "Lies in the Shadow of Massacre" (Substack); Israeli government casualty list; Angels in Orange (United Hatzalah, 2024)

CONTRADICTED

Baby Burned Alive in an Oven

October–November 2023, multiple public appearances

Beer championed the claim that Hamas had burned a baby alive in an oven, attributing it to a United Hatzalah volunteer. He repeated it across multiple platforms and compared those who questioned it to Holocaust deniers, stating: "I believe the testimony I received, not Ha'aretz."

Israeli journalists and police conducted forensic investigations and found no evidence to support the claim. A representative of ZAKA, the first-responder organization that processed the bodies at the kibbutzim, publicly stated the claim was false. The story has been listed by multiple independent fact-checkers as one of the most widely circulated unverified claims of the October 7 aftermath. It was cited in the Wikipedia article on misinformation in the Gaza war as a claim "repeated by journalist Dovid Efune, commentator John Podhoretz and others, in tweets seen over 10 million times" — with Israeli journalists and police finding no evidence for it.

Sources: FakeReporter (Nov 2023); Jerusalem Post (Nov 2023); Misinformation in the Gaza War (multiple fact-checkers); Daniel Mael, "Lies in the Shadow of Massacre"

CONTRADICTED BY OWN ORGANIZATION

The "Fabricated Baby Stomach-Cut Story" — IDF Source

September 2025

In a September 2025 investigation, journalist Daniel Mael reported that an IDF source confirmed Beer's account of the stomach-cut story was fabricated. The investigation, titled "False Witness," detailed how Beer's most viral October 7 claim could not be corroborated by any military, medical, or forensic source.

Sources: Daniel Mael, "False Witness: IDF Source Confirms Eli Beer's Fabricated Baby Stomach-Cut Story" (Substack, Sep 7, 2025)

CONTRADICTED BY HOSPITAL RECORDS

COVID Survival Odds: "5% Chance" vs. "50-50"

2020–present, multiple interviews and speeches

In speeches and fundraising appearances, Beer has repeatedly described his 2020 COVID hospitalization at the University of Miami as a near-death experience in which doctors gave him a 5% chance of survival. The story has become a central part of his public narrative and fundraising pitch.

The University of Miami's own published account of his case states he had a "50-50 chance of survival." The UHealth patient story, published by the University of Miami on May 27, 2022, reads: "His COVID symptoms soon worsened to a terrible case of pneumonia that would leave him in a coma for 18 days, with a 50-50 chance of survival."

Sources: UHealth Patient Story, University of Miami (May 27, 2022); israelrescue.org biography (Mar 12, 2023)

CONTRADICTED BY CHRONOLOGY

Founding United Hatzalah "at Age 16"

Multiple TED Talks, interviews, and speeches

Beer's origin story, told in his 2013 TED Talk and repeated in hundreds of subsequent appearances, describes how he began his first-response work as a teenager after witnessing a bus bombing. In various tellings, he implies or states he founded the organization as a teenager or very young man.

The chronology does not support this. Beer was born in 1973. United Hatzalah of Israel was formally incorporated in 2006, when he was 33 years old. His own biography on the israelrescue.org website states he "began volunteering on an ambulance at the age of 15" — not that he founded the organization at that age. The founding story has shifted across different tellings: some versions cite a 1978 bus bombing (when he would have been 5), others describe him responding to a 1995 bombing as a teenager.

Sources: israelrescue.org biography; United Hatzalah amutah registration records; Eli Beer TED Talk (2013); Authority Magazine interview (2021)

UNVERIFIED

Russia Planned the October 7 Attack to Distract from Ukraine

2023–2024, multiple appearances

In speeches following October 7, Beer claimed that Russia planned or orchestrated the Hamas attack as a geopolitical distraction from the war in Ukraine. He presented this as fact rather than speculation.

No U.S., Israeli, or Western intelligence agency has publicly supported this claim. The CIA, NSA, and Israeli intelligence services have stated they found no evidence that Russia had advance knowledge of or planned the October 7 attack. The claim has not appeared in any official government assessment.

Sources: U.S. intelligence community public statements; Israeli intelligence assessments (2023–2024)

CONTRADICTED BY OWN BOOK

The Kippah Rescue Story

Multiple fundraising events and media appearances

In fundraising speeches, Beer has described saving a 70-year-old man's life as a teenager by packing a severe neck wound with his kippah (skullcap) when no other medical supplies were available. The story is a staple of his public appearances and is used to illustrate the need for community first responders.

The claim is medically implausible as described: a kippah is a thin fabric cap with no hemostatic properties, and packing an arterial neck wound with such material in the manner described would not achieve the compression needed to prevent fatal blood loss. The story also conflicts with other versions of Beer's founding narrative, which place his inspiration in witnessing a bus bombing rather than a personal rescue. United Hatzalah's official published materials do not include a corroborated account of this specific incident.

Sources: Video analysis of Beer fundraising speeches; medical assessment of described technique; Angels in Orange (United Hatzalah, 2024)

Editorial note: This section documents claims that are directly contradicted by official records, hospital documentation, Israeli government casualty lists, or United Hatzalah's own published materials. Where a claim is listed as "unverified," it means no corroborating primary source has been identified. United Hatzalah has not responded to requests for comment on these specific discrepancies.

Governance

The Board: Family Ties and Financial Relationships

The 2024 Friends of United Hatzalah Form 990 lists 84 board members. A review of that filing identifies at least seven confirmed married couples serving simultaneously on the same board, multiple family groups sharing surnames, and two board members whose companies received investments from the organization's reserve fund — both disclosed on Schedule L as related-party transactions.

Confirmed Married Couples on the Board

IRS rules require that at least 51% of a public charity's voting board members be independent. The presence of multiple married couples on the same board raises questions about how independence is calculated and whether the organization meets that threshold. The following couples are confirmed from the 2024 Form 990 and public records:

Board Member 1	Board Member 2	Relationship	Additional Notes
Mark Gerson (Chairman)	Rabbi Erica Gerson (#68)	Husband and wife	Gerson is also Chairman of 3i Members (One CC Software Inc.), which received a $250,000 investment from FOUH's reserve fund — disclosed on Schedule L
Hon. David Friedman (#32)	Abbie Green Friedman (#5)	Husband and wife	David Friedman is the former U.S. Ambassador to Israel (2017–2021)
Joel Sandberg (#40)	Adele Sandberg (#7)	Husband and wife	Parents of Sheryl Sandberg (former COO of Meta); the "Adele and Joel Sandberg Women's Initiative" is named after them and funded through FOUH
Murray Laulicht (#63)	Linda Laulicht (#48)	Husband and wife
Harlan Korenvaes (#31)	Amy Korenvaes (#12)	Husband and wife
Shalom Maidenbaum (#75)	Iris Maidenbaum (#33)	Husband and wife
Mark Engel (#56)	JoAnn Engel (#39)	Husband and wife

Family Groups

Beyond married couples, several family groups appear to be represented on the board by multiple members:

Family Name	Board Members	Notes
Falic	Jerome Falic (#38), Tila Falic Levi (#80)	The Falic family (founders of Duty Free Americas) are among FOUH's largest donors; Jerome and Tila share the Falic surname
Weiss	Allan Weiss (#11), George Weiss (#30), Lydia Weiss (#51), Catherine Weiss (Secretary)	Four board members share the Weiss surname; relationships not confirmed in public records
Gindi	Isaac G. Gindi (#34), Raymond Gindi (#69)	The Gindi family are major real estate developers; Eli Beer is also a partner at Gindi Equities
Goldberg	Alex Goldberg (#9), Basheva Goldberg (#17), Murray Goldberg (#62)	Three board members share the Goldberg surname; relationships not confirmed in public records

Financial Related-Party Transactions (Schedule L, 2024 Form 990)

The 2024 Form 990 Schedule L discloses two transactions between FOUH and companies controlled by its own board members. Both transactions are described as investments from the organization's reserve fund. The 990 states that neither transaction resulted in personal benefit to the board member, but does not describe the process by which this determination was made or whether an independent committee reviewed the investments.

Board Member	Role	Company	Transaction Amount	990 Description
Mark Gerson (Chairman)	Founder, board chair, and largest equity owner	3i Members (One CC Software Inc.)	$250,000	Investment from reserve fund; no personal benefit stated
Neil Book (#64)	Chair, President & CEO of JSSI	JSSI Aviation Capital Fund	$322,431	Investment from reserve fund; no personal benefit stated

The Yaron Carni Dual-Role Question

Yaron Carni (#81 on the FOUH board) is simultaneously a co-owner and director of Maverick Ventures GP Ltd., an Israeli private equity fund manager. According to Maverick Ventures' SEC Form ADV filing (CRD 309959, filed March 31, 2025), Eternal Realty Inc. — a company owned by Eli Beer — is listed as a paid placement agent for the fund. This means the organization's founder is receiving compensation from a fund whose co-owner sits on the charity's own board. Carni also holds a board position on the Israeli amutah (United Hatzalah of Israel), giving him governance roles on both the US and Israeli sides of the organization simultaneously.

Editorial note: The presence of married couples and family members on a nonprofit board is not prohibited by IRS rules, provided the organization maintains a majority of independent directors. The related-party transactions disclosed on Schedule L are legally disclosed and do not constitute evidence of wrongdoing. The questions raised here concern governance transparency and the process by which potential conflicts are identified and managed.

Origin Story

The Founding Controversy: What Does "United" Actually Mean?

United Hatzalah presents itself as a unified national organization founded by Eli Beer. The historical record reveals a more complicated picture: a contested founding date, a predecessor organization driven into bankruptcy, a breakaway group formed by dissatisfied volunteers, and a landscape of more than twenty independent Hatzalah organizations in Israel that have never been part of United Hatzalah at all.

The Founding Date Inconsistency

United Hatzalah's own FAQ states that "Eli founded United Hatzalah Israel in 2006." The organization's official website and its regulatory filings in Israel consistently use 2006 as the founding year. However, in donor-facing materials and media interviews, the founding date shifts. A 2019 profile in the Jewish Journal states that United Hatzalah was "Founded by Beer in 1992." A 2020 profile by Ashoka, the social entrepreneurship network that elected Beer as a Fellow, describes Beer as having "founded the organization United Hatzalah" at age 17 — which would place the founding around 1991 or 1992. The same Ashoka profile then states separately that "In 2006, Eli established United Hatzalah of Israel, launching new volunteer rescue chapters throughout the country."

The apparent resolution is that Beer did found a small neighborhood Hatzalah unit in Jerusalem in the early 1990s, which later became the nucleus of a larger organization. In 2006, that organization was formally reconstituted and renamed as "United Hatzalah" following the Second Lebanon War. United Hatzalah's own Facebook page acknowledges this: "In 2006 Eli changed the name of the organization to United Hatzalah to represent the partnership of Jewish, Muslim, Druze and Christian volunteers." The issue is that Beer and the organization's marketing materials routinely present 1992 as the founding of United Hatzalah — a name and organizational structure that did not exist until 2006 — thereby claiming fourteen additional years of institutional history that belong to a different, smaller entity.

The Organization United Hatzalah Displaced

Before United Hatzalah existed, Israel's primary national-level Hatzalah organization was Hatzolah Israel, led by David "Duki" Greenwald. Hatzolah Israel was the established umbrella body for independent local Hatzalah chapters across the country. When Eli Beer launched Ichud Hatzalah (United Hatzalah) in 2006 — in part by recruiting existing Hatzolah Israel volunteers and chapters — the two organizations entered direct competition for volunteers, donors, and public recognition. According to published records on the structure of Hatzalah chapters, the competition that followed "eventually led Hatzolah Israel to declare bankruptcy."

The framing that United Hatzalah was founded to fill a gap in Israeli emergency services omits this context. A pre-existing national Hatzalah organization was operating in Israel. United Hatzalah did not emerge into a vacuum; it emerged as a competing entity and ultimately displaced the incumbent. The circumstances of that displacement — including how volunteers and assets were recruited away — have never been publicly examined by United Hatzalah or its international fundraising arms.

The Breakaway: Tzevet Hatzolah

Not all volunteers who had been part of Hatzolah Israel were willing to join United Hatzalah. A group of volunteers who were, according to published accounts, "dissatisfied with the actions of Ichud Hatzalah's leadership" refused to join the new organization and instead founded their own group: Tzevet Hatzolah (loosely translated as "Team Hatzolah"). Tzevet Hatzolah operates in Jerusalem and other areas, providing both emergency first-responder care and emergency transport in partnership with Magen David Adom ambulances. It is fully integrated into MDA's dispatch system — the model that Israel's Ministry of Health has consistently required of all Hatzalah organizations.

The existence of Tzevet Hatzolah is a direct consequence of United Hatzalah's founding. It represents a documented internal split, driven by objections to United Hatzalah's leadership and operational choices. Tzevet Hatzolah's chairman, Avraham Reichman, has described his organization's model as one that works within the national system: "We're part of this much larger, better resourced EMS response network, enabling us to have better tools and equipment. And, when there's a medical emergency in the neighborhood or anywhere in the city, we operate as one big family."

The "United" That Isn't

The name "United Hatzalah" implies a unified national organization. The reality, as documented by investigative journalist Daniel Mael in August 2025, is that "in Israel, there isn't one Hatzalah. There are many. Each is independent, with its own money, leadership, and volunteers." According to a November 2021 report by the American Friends of Magen David Adom, "more than 20 hatzalah organizations, except for the United Hatzalah organization, are fully integrated into MDA — trained by them, equipped by them, dispatched by them, and in most cases treating and evacuating patients aboard Magen David Adom ambulances." The italicized exception is significant: United Hatzalah is the outlier, not the norm, in Israel's Hatzalah ecosystem.

These independent organizations — including Tzevet Hatzolah, the Beit Shemesh Hatzolah, the Gush Dan organization, and others — are not branches of United Hatzalah. They are separate legal entities with their own governance, their own volunteer bases, and their own funding. When United Hatzalah raises money internationally on the premise that it represents Israel's unified volunteer emergency network, it is presenting a picture of consolidation that does not match the fragmented, competitive reality on the ground.

UH Official FAQ (2024–2025)

"Eli founded United Hatzalah Israel in 2006."

israelrescue.org/frequently-asked-questions/

Jewish Journal Profile (Feb 2019)

"Founded by Beer in 1992, United Hatzalah (the Hebrew word for 'rescue') is a nonprofit organization..."

jewishjournal.com, February 20, 2019

UH's Own Facebook Page

"In 2006 Eli changed the name of the organization to United Hatzalah to represent the partnership of Jewish, Muslim, Druze and Christian volunteers."

United Hatzalah of Israel, Facebook

Founding Timeline

~1992

Eli Beer, aged ~17, founds a small neighborhood Hatzalah unit in Jerusalem, inspired by the Brooklyn Hatzalah model.

Pre-2006

Hatzolah Israel, led by David "Duki" Greenwald, operates as the established national umbrella for independent Hatzalah chapters across Israel.

2006

Following the Second Lebanon War, Beer formally launches Ichud Hatzalah (United Hatzalah), recruiting volunteers and chapters from Hatzolah Israel. The two organizations enter direct competition.

Post-2006

Competition with United Hatzalah eventually leads Hatzolah Israel to declare bankruptcy. Dissatisfied volunteers refuse to join United Hatzalah and found Tzevet Hatzolah instead.

2021

AFMDA reports that more than 20 Hatzalah organizations in Israel — except United Hatzalah — are fully integrated into MDA's dispatch system.

Aug 2025

Daniel Mael notes publicly: "In Israel, there isn't one Hatzalah. There are many. Each is independent, with its own money, leadership, and volunteers."

ⓘ

The MDA Integration Exception

Of all Hatzalah organizations operating in Israel, United Hatzalah is the only one not fully integrated into MDA's national dispatch system. More than 20 others are trained, equipped, and dispatched by MDA. (Source: AFMDA, November 2021)

"In Israel, there isn't one Hatzalah. There are many. Each is independent, with its own money, leadership, and volunteers. So how 'united' is it really?"

Daniel Mael, @DanielMael on X, August 28, 2025

Key Organizations in Israel's Hatzalah Ecosystem

Organization	Founded	MDA Integration	Status	Notes
Hatzolah Israel	Pre-2006	Yes	Declared bankruptcy	Led by David "Duki" Greenwald. The original national Hatzalah umbrella. Entered direct competition with United Hatzalah after 2006 and eventually went bankrupt.
United Hatzalah (Ichud Hatzalah)	2006 (renamed)	No (outlier)	Active	Founded by Eli Beer. The only major Hatzalah organization in Israel not integrated into MDA's dispatch system. Operates its own 1221 dispatch number, which the Ministry of Health has directed it not to advertise as an emergency line.
Tzevet Hatzolah	Post-2006	Yes	Active	Founded by volunteers dissatisfied with United Hatzalah's leadership. Jerusalem-based, 350+ EMT volunteers. Fully integrated with MDA for dispatch and transport.
20+ Local Hatzalah Organizations	Various	Yes	Active	Includes Beit Shemesh Hatzolah, Gush Dan Hatzolah, Har Nof HaChovesh, and others. All integrated with MDA. Approximately 30% of MDA's ambulance fleet is assigned to these affiliated organizations.

Sources: American Friends of Magen David Adom (November 2021); Atlanta Jewish Times (January 2019); Daniel Mael, The Mael Review (August 2025).

Origin Claim

Did United Hatzalah Invent the Ambucycle?

United Hatzalah and its founder Eli Beer have built a significant portion of the organization's international brand on the claim that Beer personally invented the ambucycle. The historical record tells a different story.

The Claim

The assertion that United Hatzalah invented the ambucycle appears across the organization's most prominent platforms. A page on the organization's official website states plainly: "That is why United Hatzalah invented the ambucycle in order to shave precious minutes off of EMS first response times." The organization's FAQ describes Eli Beer as having "revolutionized emergency medical services by disrupting the traditional EMS model through the introduction of the 'ambucycle.'" Beer's 2013 TED Talk, which has accumulated millions of views, presents the ambucycle as his personal innovation. The same narrative appears in his book 90 Seconds, a 2013 WIRED profile, and a Forbes feature. The TEDxGateway event page described Beer as the man who "invented the Ambucycle."

What the Record Shows

Motorcycle ambulances predate United Hatzalah's 2006 founding by nearly a century. During World War I, the British, French, and American militaries all deployed motorcycle ambulances, using Indian and Harley-Davidson machines fitted with sidecars to transport wounded soldiers from the front. The US Army Motorcycle Ambulance Corps operated in France by 1917. St John Ambulance in the United Kingdom operated a Harley-Davidson motorcycle ambulance as early as 1920, placing patients in an enclosed sidecar for transport. These facts are documented in the US National Archives and in contemporaneous military records.

In the civilian context, the London Ambulance Service launched its Motorcycle Response Unit in 1991 as a formal trial scheme — fifteen years before United Hatzalah was founded. The unit proved its value in reaching patients quickly in congested urban areas and has operated continuously since. By 2021, the unit had been running for thirty years. The bikes carry the same life-saving equipment as ambulances, including defibrillators.

In Israel specifically, Magen David Adom (MDA) — the country's national emergency medical service — first used motorcycles and bicycles for emergency calls in the 1930s, according to the American Friends of Magen David Adom. MDA's formal First Responder Motorcycle-Ambulance Unit was officially established in late 2003, three years before United Hatzalah was founded. MDA's medicycle fleet has since grown to approximately 650 volunteer bikers across Israel.

In Poland, a paramedic-led Motorcycle Response Unit began operating in Gdansk in 2002, equipped with the full medical inventory of a high-level ambulance. In Hungary, emergency physicians were mounted on fast-response motorcycles even earlier, with the International Fire and EMS Motorcycle Response Unit Association (IMRUA) later documenting the concept as a well-established global practice. The IMRUA's own records trace the EMS motorcycle concept to Salzburg, Austria, in 1980.

United Hatzalah's own 2019 website post on the ambucycle offers a more modest origin story than Beer's public claims. It describes the ambucycle as emerging after a 2002 terror attack in Jerusalem, when ambulances were blocked by a narrow street and an EMT observed a motorcycle navigating through the wreckage. The post credits the idea to an unnamed EMT at the scene. This account does not claim Beer as inventor, nor does it assert that the concept was new to the world — only that it was adopted by the organization after that incident.

The Significance

Investigative journalist Daniel Mael, writing in March 2026, addressed the claim directly: "Eli Beer did not invent the concept. He adopted an established global practice, gave it a new name, and repeated that origin story to millions of people as though it were a personal act of innovation. Presenting a rebranded existing idea as a revolutionary invention, in a TED Talk, in a book, in major publications, is not a minor exaggeration. It is a foundational misrepresentation that the organization has never corrected."

The ambucycle invention claim is not a financial irregularity. But it is part of a documented pattern in which United Hatzalah has made public assertions — about its own origins, about its operational statistics, about its competitors, and about events on October 7 — that do not withstand scrutiny against the primary record. For donors who give based on the organization's brand narrative, the accuracy of that narrative is a material question.

United Hatzalah has not publicly acknowledged that motorcycle ambulances predate its founding, nor has it corrected the "invented" language on its website or in Beer's TED Talk description.

UH's Claim (Official Website)

"That is why United Hatzalah invented the ambucycle in order to shave precious minutes off of EMS first response times."

israelrescue.org, published July 2018

UH's Claim (Official FAQ)

"Eli Beer revolutionized emergency medical services by disrupting the traditional EMS model through the introduction of the 'ambucycle.'"

israelrescue.org FAQ, 2024–2025

Motorcycle Ambulance Timeline

1914–1918

British, French & US militaries deploy motorcycle ambulances in WWI. Indian and Harley-Davidson machines used by the US Army Ambulance Corps and Red Cross.

1920

St John Ambulance (UK) operates a Harley-Davidson motorcycle ambulance with enclosed sidecar for patient transport.

1930s

Magen David Adom (Israel) first uses motorcycles and bicycles for emergency calls, per AFMDA records.

1980

EMS motorcycle concept documented in Salzburg, Austria. Austrian Red Cross begins medical motorcycle patrol in 1982 (IMRUA records).

1991

London Ambulance Service launches formal Motorcycle Response Unit — 15 years before United Hatzalah's founding.

2002

Gdansk (Poland) EMS begins motorcycle response unit. MDA's medicycle unit also founded this year.

Late 2003

MDA formally establishes its First Responder Motorcycle-Ambulance Unit in Israel — three years before United Hatzalah is founded.

2006

United Hatzalah founded. Adopts motorcycle-based first response model and brands vehicles as "ambucycles."

2013

Eli Beer's TED Talk presents the ambucycle as his personal innovation. The talk accumulates millions of views. Claim repeated in WIRED, Forbes, and Beer's book.

ⓘ

UH's Own 2019 Account

A 2019 post on UH's own website attributes the ambucycle idea to an unnamed EMT who observed a motorcycle navigating a blocked street after a 2002 Jerusalem terror attack — not to Eli Beer, and not as a novel global invention.

"Eli Beer did not invent the concept. He adopted an established global practice, gave it a new name, and repeated that origin story to millions of people as though it were a personal act of innovation. Presenting a rebranded existing idea as a revolutionary invention, in a TED Talk, in a book, in major publications, is not a minor exaggeration. It is a foundational misrepresentation that the organization has never corrected."

Daniel Mael, The Mael Review, March 26, 2026

Motorcycle Ambulance Precedents: A Comparative Record

Year	Organization / Country	Description	Source
1914–1918	US Army / Red Cross / British & French Militaries	Motorcycle ambulances with sidecars deployed in WWI. Indian Powerplus and Harley-Davidson machines used to transport wounded from front lines.	US National Archives; The Vintagent (2018)
1920	St John Ambulance, United Kingdom	Harley-Davidson motorcycle ambulance with enclosed coffin-like sidecar for patient transport operated in the UK.	Documented in historical ambulance records
1930s	Magen David Adom, Israel	MDA first uses motorcycles and bicycles for emergency calls. Vehicles remain part of the fleet continuously since.	American Friends of MDA (afmda.org)
1980–1982	Austrian Red Cross, Salzburg	EMS motorcycle concept developed; Austrian Red Cross begins Medical Motorcycle Patrol in cooperation from 1982.	IMRUA (International Fire & EMS Motorcycle Response Unit Association)
1991	London Ambulance Service, UK	Formal Motorcycle Response Unit launched as a trial scheme. Bikes carry same equipment as ambulances including defibrillators. Unit still operational today.	London Ambulance Service NHS Trust
2002	Gdansk EMS, Poland	Harley-Davidson motorcycle equipped with full ambulance inventory (minus stretcher and infusion pump) begins responding to emergencies.	JEMS, August 2017
Late 2003	Magen David Adom, Israel	MDA formally establishes its First Responder Motorcycle-Ambulance Unit in Israel. Grows to ~650 volunteer bikers.	Times of Israel Blogs (July 2020); AFMDA
2006	United Hatzalah, Israel	Organization founded. Adopts motorcycle-based first response model. Names vehicles "ambucycles" — a branded term, not a novel vehicle type.	United Hatzalah (israelrescue.org)

Highlighted rows indicate precedents in Israel itself. The London Ambulance Service Motorcycle Response Unit predates United Hatzalah's founding by 15 years; MDA's formal Israeli motorcycle unit predates it by 3 years.

Structural Questions

The Global Charity Network

United Hatzalah's fundraising structure spans at least six countries. Each national entity operates under its own legal framework, with its own board, auditors, and regulatory obligations. The lack of consolidated public reporting across the network makes independent verification of fund flows difficult.

The United States

Friends of United Hatzalah Inc. (EIN 11-3533002) is the organization's primary fundraising vehicle. It is a 501(c)(3) registered in New York, tax-exempt since 2001. Its Form 990 filings are publicly available through the IRS and ProPublica's Nonprofit Explorer. In 2023, it reported $132,788,535 in grants to organizations abroad (Schedule F), all categorized as going to the Middle East and North Africa. In 2024, that figure collapsed to just $26,222,619 — a reduction of $106.6 million, or 80 percent — while total net assets simultaneously grew from $47 million to $84.9 million. This means the US entity retained dramatically more money in 2024 than in 2023, while sending dramatically less to Israel. The 2024 Form 990 also discloses that the organization provided first-class or charter travel to key employees or officers (Schedule J) and reported conflict-of-interest transactions (Schedule L). Both flags were also present in the 2023 filing.

2024 Grants Collapse — Major New Finding

US grants to Israel: $132.8M (2023) → $26.2M (2024). An 80% reduction. Meanwhile, US net assets grew from $47M to $84.9M. The organization retained $37.9M more than it spent in 2024 while sending far less to Israel. No public explanation has been offered for this reversal.

The United Kingdom

British Friends of United Hatzalah Israel (Charity No. 1101329) is registered with the Charity Commission for England and Wales. Its 2024 accounts show total income of £2,556,738 and total expenditure of £2,594,503. During 2024, the charity donated £1,935,000 as grants to United Hatzalah Israel, down from £2,277,000 in 2023. The UK Charity Commission has conducted compliance reviews of the charity. Its auditors noted procedures for detecting irregularities including fraud in their 2024 report.

Canada

United Hatzalah Canada is registered with the Canada Revenue Agency (CRA No. 838255180RR0001). Its 2023 T3010 filing shows total revenue of CAD $8,527,710, of which $4,367,162 was received from other registered charities — a figure that strongly suggests a pass-through arrangement whereby US-raised funds are routed through the Canadian entity before being transferred to Israel. This structure, if confirmed, would mean that a portion of the donations reported by the US entity as "grants to Israel" may first pass through Canada, potentially inflating the apparent scale of each entity's individual giving. The entity employs four full-time staff and paid $289,343 in total compensation in 2023. Total assets were CAD $6,067,895 against liabilities of just $9,664.

Switzerland, France, and Australia

The Swiss entity (CHE-278.177.157), based in Geneva, is not required to publish financial statements below certain regulatory thresholds. The Australian entity — United Hatzalah Australia Incorporated (ABN 79 595 289 716), registered in September 2022 — is a small operation: its most recent ACNC filing shows total revenue of AUD $362,795 against total expenses of AUD $471,570, meaning it is running at a deficit of approximately AUD $109,000. The French entity has not made its filings publicly accessible. Investigative journalist Daniel Mael noted in August 2025 that the Swiss entity's opacity raises questions about whether funds may have been routed through it in ways not visible in the Israeli P&L filing.

"United Hatzalah International"

Michael Littenberg-Brown identifies himself on LinkedIn as CEO of "United Hatzalah International." This entity does not appear on United Hatzalah's official website alongside the national charities. Whether it is a formal legal body, a newly established umbrella organization, or simply an internal description of a global role has not been publicly clarified. Without public filings, its structure and financial obligations remain unknown.

Reported Fund Flows (2023)

Friends of UH Inc. (USA)
Reported disbursed: $132.8M (2023); $26.2M (2024)

↓

United Hatzalah of Israel
Reported P&L revenue: $77.8M

Gap: $54.4M+ not reflected in Israeli P&L

British Friends (UK)
Granted £1.9M to Israel (2024)

UH Canada
CRA registered

UH Switzerland
Filings not public

UH France / Australia
Filings not confirmed public

Historical Fraud: The Weingarten Case (2014)

In 2014, the New York State Attorney General's office announced the felony tax fraud conviction of Yaakov Weingarten, a Brooklyn-based fundraiser who operated 19 sham charities from a storefront on Coney Island Avenue. Weingarten raised approximately $2 million from Jewish donors across North America, ostensibly for Israeli causes including emergency medical services.

Among the fake entities he operated was "Hatzalah Rescue of Israel, Inc." Weingarten withdrew large sums from charity bank accounts and used them for personal expenses including mortgage payments, home improvements, and utility bills. He pleaded guilty to Criminal Tax Fraud in the Third Degree, a Class D felony, and was sentenced to five years' probation. A civil judgment of $522,315 was entered against him and his wife.

Of the civil judgment, $360,000 was directed to the UJA Federation of New York, to be distributed equally between Schneider Children's Medical Center of Israel and United Hatzalah of Israel, as the genuine organizations whose names had been exploited. Weingarten and his associates were permanently barred from charitable fundraising in New York. In this case, United Hatzalah was a victim of fraud, not a perpetrator. The case nonetheless illustrates the vulnerability of high-profile Israeli charities to exploitation by fraudulent fundraisers operating in their name.

Weingarten Case (2014)

Defendant: Yaakov Weingarten, Brooklyn

Conviction: Criminal Tax Fraud, 3rd Degree (Class D felony)

Sentence: 5 years probation

Civil judgment: $522,315

Funds to UH: $180,000 (as victim)

Fake entities: 19, including "Hatzalah Rescue of Israel, Inc."

UH's role: Victim — its name was exploited

Surveillance Operation

The Spy Scandal: Private Investigators and Government Officials

Before the 2021 defamation judgment, United Hatzalah ran a covert surveillance operation targeting Israeli government officials who regulated the emergency medical services sector. The operation was later exposed by Haaretz and became a central element of the court case.

Between approximately 2017 and 2018, United Hatzalah hired a private investigation firm, Ya'ar Civil Investigations, to conduct surveillance on senior officials at Israel's Ministry of Health. The primary targets were Miri Cohen, the Ministry's Director of Rescue Services, and David Azoulay, the Ministry's head of budgeting. Both officials were responsible for overseeing and regulating the emergency medical services sector, including United Hatzalah's operations and funding.

The surveillance included physical tracking of the officials' movements, background investigations into their personal and professional lives, and — according to reporting by Haaretz — GPS tracking of their vehicles. The goal, as the Tel Aviv District Court later found, was to gather material that could be used to challenge MDA's position as the designated national dispatch authority and to redirect donor and government funding toward United Hatzalah.

When the surveillance was discovered, a police complaint was filed. The matter fed directly into the defamation lawsuit brought by Magen David Adom (Case 53398-07-18), in which Justice Naftali Shilo found that United Hatzalah had run an "orderly and deliberately planned campaign" against MDA. The court's finding that the campaign was financially motivated — designed to capture MDA's donor base and government funding — gave the spy scandal context beyond mere competitive rivalry.

Haaretz published an investigation on June 30, 2022, under the headline "Israeli Emergency Medical Service Hired Private Detectives in Attempt to Defame Rival," drawing on the court record and police filings. The story was subsequently reported by Jewish News UK on July 21, 2022. United Hatzalah did not publicly dispute the factual account of the surveillance operation.

The significance of the spy scandal extends beyond the legal judgment. It documents that United Hatzalah's campaign against MDA was not a spontaneous public dispute but a coordinated, covert operation with professional resources behind it. The same organization that raised hundreds of millions of dollars from diaspora donors as a humanitarian charity was simultaneously running a private intelligence operation against government regulators.

Surveillance Operation Summary

Period: Approx. 2017–2018

Firm hired: Ya'ar Civil Investigations

Primary targets: Miri Cohen (MOH Director of Rescue Services); David Azoulay (MOH Budgeting)

Methods: Physical surveillance; background investigations; GPS vehicle tracking (reported)

Outcome: Police complaint filed; evidence used in defamation case (53398-07-18)

Court finding: Campaign was financially motivated to redirect MDA's donor base and government funding

Media coverage: Haaretz (June 30, 2022); Jewish News UK (July 21, 2022)

"Freedom of expression is not freedom of contempt, and the right to have a voice is not the right to humiliate. This is not the way of the Torah."

Justice Naftali Shilo, Tel Aviv District Court, Case 53398-07-18, 2021

Shadow Network

The ZAKA Connection: A ₩1.3 Million Transfer and Missing Millions

An internal audit by CPA Chaya Asch, leaked to Haaretz in June 2025, found that tens of millions donated to ZAKA from abroad never reached the organization's Israeli bank accounts. The OSINT dossier reviewed for this investigation additionally claims that United Hatzalah transferred ₩1.3 million directly to ZAKA with no service invoice — a claim that has not been independently verified by this investigation against a primary source and is presented as reported.

The ₩1.3 Million Transfer

An internal audit conducted by CPA Chaya Asch, and reported by Haaretz on June 12, 2025, documented serious financial irregularities within ZAKA itself. The OSINT dossier reviewed for this investigation additionally claims that United Hatzalah transferred ₩1.3 million directly to ZAKA following the October 7 attacks without a service invoice. This specific claim has not been independently verified by this investigation against a primary source; it is presented as reported and should be treated as unconfirmed pending direct access to the Chaya Asch audit document. The broader ZAKA financial irregularities documented by Haaretz are independently confirmed.

The audit's significance is compounded by the context. ZAKA raised at least $13.7 million (approximately 50 million NIS) since October 7, but the Chaya Asch audit found that millions of those donations never reached ZAKA's Israeli bank accounts. A ZAKA official stated in internal correspondence: "At the organization in France, I know that funds are sent to all kinds of different accounts." The Times of Israel confirmed the findings on the same date as the Haaretz report.

The UH-ZAKA relationship is not new. In 2014, the Jerusalem Post reported that United Hatzalah and ZAKA signed a formal strategic operational unification agreement, creating what was described as "the largest first-response organization" in Israel. Under that arrangement, UH provides the medical fleet and ZAKA provides forensic and religious recovery authority. The ₩1.3 million transfer in 2023 occurred within that established institutional relationship.

The New ZAKA France Entity

A brand-new ZAKA entity was registered in France on February 15, 2024 — during the peak of the post-October 7 fundraising period. The new entity (SIREN 924 702 780, "Association ZAKA") is distinct from the pre-existing French representation office (SIREN 924 450 828, "Bureau de Representation de Zaka Pour L'Europe"), which had been operating since 2005. Money sent to the new entity would not appear in the 2023 audit reports of the old entity. The new entity is verifiable through the French government's official business registry at annuaire-entreprises.data.gouv.fr.

The former ZAKA president, Eyal Mashiach, resigned in protest over what he described as a lack of transparency within the organization. His resignation triggered the internal audit by CPA Chaya Asch. The ZAKA board, as registered with the Israeli Corporations Authority (Amuta 580307379), includes CEO Dov Weissenshtern and CFO Israel Lior Gabbai, who also serves as CEO of Naot Margalit, a company connected to the Shas political party.

The Double-Funding Question

The OSINT dossier compiled from public records raises a structural question about how donor funds and government reimbursements interact across the UH network. The documented pattern is as follows: donor funds from the US, UK, France, and Switzerland are used to purchase ambulances, which enter Israel tax-free under Customs Protocol 90A as "donated goods from an international body." The Israeli government then pays United Hatzalah to operate those same ambulances under Ministry of Health Tenders 112/2023 and 09/2026. If accurate, this means the same vehicle is funded twice — once by donors for purchase, and once by Israeli taxpayers for operation. The public record does not contain a document that definitively confirms or denies this arrangement, but the structural conditions for it are documented in public procurement records.

ZAKA Fund Flow Summary

UH transfer to ZAKA: ₩1.3 million (reported; not independently verified by this investigation)

ZAKA total raised (post-Oct 7): ~$13.7M (∼50M NIS)

Status of funds: Millions unaccounted for in Israeli accounts

New France entity: SIREN 924 702 780, registered Feb 15, 2024

Old France entity: SIREN 924 450 828 (since 2005)

UK entity: British Friends of ZAKA, Charity 1099639

Auditor: CPA Chaya Asch (internal audit)

Sources: Haaretz (June 12, 2025); Times of Israel (June 12, 2025)

International Fund Flow Map

Location	Activity	Status
Israel	₩1.3M transfer UH → ZAKA (no service invoice)	Reported (unverified)
Portugal	Ambulances purchased from Auto Ribeiro (cash → physical assets)	Documented
France	Funds sent to "unknown accounts" — never reached Israel	Internal audit finding
UK	₩8M Abramovich donation blocked by bank (sanctions)	Reported

"At the organization in France, I know that funds are sent to all kinds of different accounts."

ZAKA official, internal correspondence, as reported by Haaretz, June 12, 2025

Strategic Expansion

From Charity to Military Logistics Partner: The Portugal Fleet

In August 2025, United Hatzalah signed a contract for 100 new ambulances from Portuguese manufacturer Auto Ribeiro. The vehicles are equipped with military-grade communications technology and are being stationed in Israel's northern and southern border regions for use in "war scenarios."

The Auto Ribeiro Contract

In August 2025, United Hatzalah finalized a deal with Auto Ribeiro, Lda. (Portuguese registration NIF 516582372) for 100 new ambulances. The deal was reportedly concluded after a rapid 24-hour visit by the manufacturer's management to UH headquarters in Jerusalem. The vehicles are being stationed in Israel's northern and southern regions — the border zones most exposed to potential military conflict — and are equipped with Elbit Systems and Carbyne C4I communications technology, enabling them to function as mobile command centers linked directly to IDF medical units during combat operations.

The vehicles enter Israel through Ashdod Port under Customs Protocol 90A, classified as "donated goods from an international body." This classification exempts them from standard commercial import tariffs. The Israeli Ministry of Finance's public document on customs exemption codes (ExemptCustomsItems.pdf) lists the statutory categories under which such exemptions apply. Depending on whether the cargo is classified as a medical or security asset, clearance can come from either the Ministry of Health or the Ministry of Defense — giving the organization two pathways to tax-free import that standard commercial operators do not have.

In September 2024, United Hatzalah announced that 31 new ambulances had been released from Ashdod Port and deployed nationally. That announcement was made by the Israel Rescue Coalition (EIN 47-4056881), one of UH's US-based fundraising entities — suggesting that at least some of those vehicles were funded by US tax-deductible donations. The public record does not contain a document confirming whether those donor-funded vehicles are also being operated under Ministry of Health reimbursement tenders.

Direct Military Transfers

United Hatzalah has established a documented precedent of transferring ambulances directly to the Israeli military. In October 2023, the organization delivered five fully-equipped ambulances to an IDF military base, handing the keys to the IDF Medical Corps for front-line use. The organization then replaced those donated military units by purchasing new ones through private donors — effectively acting as a private supply chain for the IDF that bypasses normal state procurement processes.

In May 2025, the IDF began receiving 20 advanced "Tigerbulance" armored ambulances, built on Ford F-550 chassis and armored by companies including Plasan. United Hatzalah operates similar armored units in high-risk areas under Protocol 90A "Security Cluster" status, which authorizes access to police and military sterile zones that MDA's standard fleet cannot enter.

The Governance Behind the Expansion

The governance of United Hatzalah's international operations reflects a network that extends well beyond a volunteer medical charity. The international board includes Mark Gerson (Chairman), co-founder of GLG and a US investor; former US Ambassador to Israel David Friedman; Ygal Abergel (Switzerland); and Laurence Ainouz (France). Eli Beer draws total compensation of $688,791 per year from the US entity ($557,705 base plus $131,086 other); Michael Littenberg-Brown, the international CEO, draws $512,751 total ($499,008 base plus $13,743 other). Both figures are from the 2024 Form 990, Part VII. The Israeli domestic board (Vaad) includes Dr. Efrat Baron Harlev, CEO of Schneider Children's Medical Center; Prof. Ehud Davidson, former CEO of Clalit Health Services; and Yaron Carni, a venture capitalist at Maverick Ventures.

This is not the governance structure of a small volunteer organization. It is the structure of a sophisticated operation with defense-connected donors, former government officials, and financial industry executives directing an organization that now has a documented role in military logistics alongside its civilian emergency response function.

Portugal Fleet Summary

Manufacturer: Auto Ribeiro, Lda. (Portugal, NIF 516582372)

Quantity: 100 ambulances (Aug 2025 contract)

Deployment: North and South Israel border regions

Technology: Elbit Systems + Carbyne C4I communications

Import route: Ashdod Port, Customs Protocol 90A (tax-free)

Military transfers: 5 ambulances donated directly to IDF (Oct 2023)

Armored units: "Tigerbulance" (Ford F-550 + Plasan armor)

Fleet Comparison

Feature	Portugal Fleet	Military Fleet
Origin	Commercial (Portugal)	Tactical (Israel/US)
Technology	Medical + C4I Comms	Ballistic Armor + Off-road
Military Use	Border/War Scenarios	Deep Evacuation Under Fire
Legal Status	MoH Tender 112/2023	Auxiliary to IDF Medical Corps

Technology and Privacy

The Carbyne Question: Who Owns Your Emergency Call Data?

In August 2024, United Hatzalah migrated its emergency dispatch system to the Carbyne APEX cloud platform. Carbyne was co-founded by former Prime Minister Ehud Barak and acquired by Axon for $625 million in 2025. The platform routes caller video, GPS location, and device data to servers in the European Union — outside Israeli state control.

The Carbyne Platform

United Hatzalah publicly announced its migration to the Carbyne APEX cloud platform in August 2024, describing it as the organization's first move to cloud-based dispatch. Carbyne's platform enables live video streaming, real-time GPS location tracking, and device metadata collection from callers at the moment they contact emergency services. A verified Carbyne business WhatsApp message sent to a United Hatzalah responder on August 27, 2024 confirmed the integration, instructing the responder to "click the link to enable sending video and location to United Hatzalah."

Carbyne was co-founded by Eli Beer alongside former Israeli Prime Minister Ehud Barak (who served as chairman) and CEO Amir Elichai. Beer's dual role — as CEO of United Hatzalah and as a co-founder of the technology vendor that UH contracted for its emergency dispatch system — represents a direct conflict of interest that has not been publicly disclosed in UH's donor-facing materials. Brigadier General (Ret.) Pinhas Buchris — former commander of Unit 8200, Israel's elite signals intelligence unit, and former Director-General of the Ministry of Defense — sits on Carbyne's board. Buchris was the individual who brought Barak into the company as investor and chairman during his tenure under Barak as Defense Minister. Carbyne CEO Amir Elichai received early backing from Peter Thiel's Founders Fund. In February 2026, Forbes reported that former Prime Minister Ehud Barak helped Jeffrey Epstein secretly invest $1 million in Carbyne (then operating as "Reporty") in 2015, prior to Barak's formal appointment as chairman. In 2025, global public safety conglomerate Axon acquired Carbyne for $625 million.

The privacy implications are significant. When an Israeli citizen calls 101 (MDA's national emergency line), their data is protected by Israeli law and remains under state control. When they call 1221 (United Hatzalah's line), their live video, GPS coordinates, and device metadata are routed to AWS servers in the EU (AWS-EU-Central-1) and stored in a vendor-controlled private storage bucket. The data is not classified as protected health information under Israeli law in this context, and the oversight body is the UH amutah board — not a government regulator. Carbyne's own product documentation and UH's published privacy policy confirm this architecture.

The Political Dimension

The 1221 dispatch number has been a point of contention between United Hatzalah and Israeli health authorities for years. The Ministry of Health has consistently directed UH to route emergency calls through the national 101 system to avoid confusion and dispatch delays. The Tel Aviv District Court's 2021 ruling specifically found that UH's continued advertising of 1221 as an emergency number was "dangerous and harms public safety." Despite this, UH fought in court to retain the number and ultimately prevailed when the Ministry of Communications allowed it to remain active.

As of May 2026, the Israeli government is fast-tracking a law to unify the 101 and 1221 dispatch centers into a single system. The bill has received unanimous ministerial approval and is moving through the Knesset for final readings. Critics of the bill note that it would legally force MDA to share its proprietary real-time emergency data with a private NGO — one that a court already found had conducted "an orderly and planned campaign to slander and libel MDA." Shas MK Yinon Azoulay, a former head of the United Hatzalah branch in the Lakhish region, has been a consistent voice in Knesset committee discussions supporting UH's position. Official Knesset committee protocols record him stating: "When I arrive, I arrive with the MIRS [radio] of United Hatzalah as a volunteer of United Hatzalah."

Carbyne Key Facts

Platform: Carbyne APEX (cloud dispatch)

UH migration: August 2024

Co-founders: Eli Beer (UH CEO), Ehud Barak (former PM, Chairman), Amir Elichai (CEO)

Board member: Brig. Gen. (Ret.) Pinhas Buchris (former Unit 8200 commander)

Acquired by: Axon, for $625M (2025)

Data routing: AWS-EU-Central-1 (EU servers)

Oversight: UH amutah board only (no government regulator)

Privacy Comparison: 101 vs. 1221

Capability	MDA (101)	UH (1221)
Share caller video with tech vendors	Prohibited by law	Permitted (commercial contract)
Store data on foreign cloud servers	Prohibited (sovereignty)	Permitted (AWS-EU)
Regulatory oversight of data	Ministry of Health + Privacy Authority	Internal amutah board only

Public Funding

The Resilience Gambit: Government Grants and the MDA Funding Gap

While United Hatzalah raises hundreds of millions from private donors abroad, it has simultaneously captured Israeli government funding through a "psychotrauma and community resilience" budget line that bypasses the legal protections that restrict state funding of MDA's competitors.

The Budget Architecture

The Israeli Open Budget Portal documents two budget nodes that are central to understanding how United Hatzalah receives government support. Budget Node 24.20.03.11 covers "Psychotrauma and Community Resilience" (known in Hebrew as "Hosen"). Budget Node 23.01.01.03 covers joint ventures under the Ministry of Religious Services. United Hatzalah created a dedicated "Hosen Unit" specifically to qualify for the resilience budget line — a strategic move that allows it to receive government funds through a channel that does not trigger the legal restrictions that apply to direct emergency medical service funding.

The contrast with MDA is stark. MDA (Magen David Adom) is Israel's statutory national emergency medical service, operating under a dedicated law. Its total annual operating cost is approximately 1.2 billion NIS, according to Calcalist reporting from March 2025. Of that, the government contributes approximately 120 million NIS — about 10 percent. The remainder is funded through patient charges (approximately 800 NIS per ambulance ride) and private donations. MDA Director Eli Bin stated publicly in March 2024 that MDA "doesn't appear in the budget" in the way a national service should.

United Hatzalah, by contrast, reported total annual revenue of 573 million NIS in 2024, of which approximately 270 million NIS came from foreign donations (primarily the US). The organization receives government "resilience" grants and Ministry of Health reimbursements under Tenders 112/2023 and 09/2026, while simultaneously importing its fleet tax-free under Customs Protocol 90A. The competitor has access to multiple public funding channels that the national service does not.

The Israelife Foundation and Corporate Network

All of United Hatzalah's Israeli entities operate from the same address: Yirmiyahu 78, Jerusalem. The network includes the primary United Hatzalah Israel amutah (580465979, reporting 573 million NIS in annual revenue), the Israelife Foundation (580466118, reporting only 369,720 NIS in revenue and flagged for potential liquidation in 2023), and Nochah/SAHI (580485233), a welfare arm. When the Israelife Foundation was flagged by the Registrar of Amutot for potential liquidation — due to reporting discrepancies or a lapse in its "Proper Management" certificate — operations were transferred to the primary United Hatzalah entity, which maintained its certificate. The pattern documented in public filings is one of multiple entities at the same address, with activities shifting between them based on which entity holds the required government compliance status at any given time.

The US entity, Friends of United Hatzalah Inc. (EIN 11-3533002), holds over $90.6 million in total assets, including $66 million in "Restricted Net Assets" that sit on the balance sheet as unallocated assets. Between 2023 and 2025, restricted net assets grew from 29 million NIS to 274 million NIS — a ninefold increase. This money is legally designated for future use but functions in practice as a private endowment, earning interest while MDA struggles to cover basic operational costs.

UH Financial Snapshot (2024)

Total annual revenue: ₩573,175,731

Foreign donations (mostly USA): ₩270,577,447

CEO annual salary: ₩581,302

Registered volunteers: 8,015

US entity total assets: $90.6M

US entity restricted funds: $66M (unallocated)

Sources: Israeli Guidestar (580465979); ProPublica (EIN 11-3533002)

MDA vs. UH: Funding Comparison

Metric	MDA (National Service)	UH (Private NGO)
Annual operating cost	∼₩1.2 billion	₩573 million
Government contribution	∼₩120M (~10%)	Multiple channels (resilience grants + tenders)
Tax-free fleet import	Standard commercial rates	Protocol 90A exemption
Data privacy oversight	Ministry of Health + Privacy Authority	Internal amutah board only

Internal Contrast

₩573 Million in Revenue, Volunteers Asking for Grocery Money

Internal WhatsApp communications obtained by researchers show United Hatzalah volunteers and their families in financial distress — unable to feed children or pay rent — while the organization's executives earn half a million shekels annually and the US entity holds $66 million in unallocated restricted funds.

The internal communications, which circulated in WhatsApp groups connected to United Hatzalah's volunteer network in early 2026, document a stark contrast between the organization's financial scale and the welfare of the volunteers who provide its frontline services. In one exchange, a message to Prof. Ehud Davidson (UH's CEO) describes a volunteer family with five children aged one to eleven in extreme poverty, requesting 3,500 NIS for groceries and 1,500 NIS for childcare to survive the month. A follow-up message states: "The children eat bread for days just to stop the hunger. This month they didn't pay rent or babysitter. The single salary goes immediately to credit debt."

A separate WhatsApp group, described as a "Family of Kindness" welfare channel, shows an administrator identified as "Nissim Yazdi Ichud" fundraising for seven Jerusalem volunteer families who cannot afford holiday groceries. Eli Beer's own WhatsApp channel promoted a parallel welfare entity, Chasdei HaMatzilim (580652576), with an annual budget of only 1.1 million NIS — a fraction of a percent of the organization's 573 million NIS annual revenue.

The women's volunteer unit presents a similar picture. Internal branch reports from January and February 2026 show only 12 to 43 active women volunteers in the unit at any given time, with most handling fewer than four cases per month. Separately, a volunteer identified as Rebecca H. complained in the same period that the dispatch app had stopped working: "Telegram was canceled and if there is an incident and I arrived 5 seconds late then I have no idea what the incident is because it is not listed anywhere." Another message describes the replacement app as one that "in reality doesn't work at all." These operational failures occurred while the organization was publicly raising millions for its women's emergency response programs, including the IMAH initiative and a Sandberg-funded women's unit.

The top five salaries at United Hatzalah in 2024, as disclosed in the Israeli Corporations Authority filing, ranged from 476,837 NIS to 581,302 NIS annually. The CEO's compensation of 581,302 NIS is approximately 167 times the monthly grocery request made on behalf of the volunteer family described above. The organization's US entity paid Eli Beer a total of $688,791 in 2024 ($557,705 base salary plus $131,086 in other compensation) and Michael Littenberg-Brown a total of $512,751 ($499,008 base plus $13,743 other). These figures are drawn from Part VII of the 2024 Form 990 public disclosure copy. In 2023, Beer received $542,800 total and Littenberg-Brown received $476,896 total.

Top 5 UH Salaries (2024)

CEO (מנכ″ל): ₩581,302

Unit Manager (Masokim): ₩578,098

Resources: ₩507,994

Marketing Manager: ₩486,102

Resources: ₩476,837

Source: Israeli Corporations Authority, Amuta 580465979 (2024 filing)

US Entity — Beer total (2024): $688,791

US Entity — Brown total (2024): $512,751

US Entity — David total (2024): $323,175

Source: IRS Form 990, Part VII (2024 public disclosure copy)

⚠

Women's Unit Dispatch Failure

Internal WhatsApp messages (Feb 2026) show the volunteer dispatch app was broken, with volunteers unable to receive incident alerts. The replacement app "in reality doesn't work at all." This occurred while millions were being raised for women's emergency response programs.

📄

Welfare Fund vs. Revenue

Chasdei HaMatzilim (580652576), the welfare entity promoted by Eli Beer for volunteer families in need, has an annual budget of only ₩1.1 million — 0.19% of UH's ₩573 million annual revenue.

Offshore Structure

The Swiss Intermediary: Big Fish Advisory and the Geneva Node

United Hatzalah Switzerland (CHE-278.177.157) is registered at Rue Vallin 2, Geneva — inside the offices of Big Fish Advisory Sàrl, a private financial advisory firm. The president of the Swiss entity is also the signatory on the US Form 990 that reported $132 million in disbursements. Swiss nonprofit law does not require public financial disclosure below certain thresholds.

The Geneva Commercial Registry records that United Hatzalah Switzerland is domiciled at the address of Big Fish Advisory Sàrl, a private financial advisory company. The three individuals who govern the Swiss entity are: Michael Littenberg-Brown (President, with individual signature authority), who is also the signatory on the US IRS Form 990 that reported $132 million in disbursements to Israel in 2023; Yoaf Yoel Perez (Vice-President and Treasurer), who is simultaneously a Director of Big Fish Advisory Sàrl — the firm that hosts the charity; and John Argi (Secretary), who is Co-Head of Alternative Investments at UBP (Union Bancaire Privée), one of Switzerland's largest private banks.

Swiss nonprofit law does not require organizations below certain size thresholds to publish financial statements. This means that the Swiss entity's income, expenditures, and fund flows are not publicly verifiable through any accessible registry. The OSINT dossier notes that this structure creates a situation where cash routed through Switzerland is "legally scrubbed" of US IRS public disclosure requirements — though it is important to note that the public record does not contain bank statements, wire confirmations, or audited Swiss balance sheets that would confirm or deny specific fund routing claims. The governance structure is documented; the financial flows through it are not.

The concentration of roles is notable: the same individual (Littenberg-Brown) signs the US Form 990 as the American entity's authorized officer and serves as president of the Swiss entity. The Swiss entity is hosted inside the offices of a firm whose director (Perez) also serves as the Swiss charity's treasurer. The Swiss entity's secretary (Argi) is a senior executive at a major Swiss private bank. Whether these relationships reflect standard Swiss nonprofit governance practice or something more structurally significant is a question that cannot be answered from publicly available records alone.

The OSINT dossier also identifies United Hatzalah Portugal (NIF 516582372) and United Hatzalah France (W751225617 / SIREN 804519973) as additional nodes in the international network. The France entity's registration number is publicly verifiable; its financial filings are not publicly accessible. The Portugal entity is the counterpart to the Auto Ribeiro ambulance contract. Together, these entities form a network of at least seven registered organizations across six countries, with varying degrees of public financial transparency.

UH Switzerland Governance

Registration: CHE-278.177.157

Address: Rue Vallin 2, c/o Big Fish Advisory Sàrl, 1201 Genève

President: Michael Littenberg-Brown (also signs US Form 990)

VP/Treasurer: Yoaf Yoel Perez (also Director, Big Fish Advisory Sàrl)

Secretary: John Argi (Co-Head, Alternative Investments, UBP private bank)

Financial disclosure: Not publicly required below Swiss threshold

Source: Geneva Commercial Registry (app2.ge.ch)

Complete Registered Entity Network

Entity	Registration	Country	Filings Public?
United Hatzalah Israel	580465979	Israel	Yes (Guidestar)
Friends of UH Inc.	EIN 11-3533002	USA	Yes (IRS Form 990)
Israel Rescue Coalition	EIN 47-4056881	USA	Yes (IRS Form 990)
British Friends of UH	Charity 1101329	UK	Yes (Charity Commission)
UH Switzerland	CHE-278.177.157	Switzerland	Not below threshold
UH Portugal	NIF 516582372	Portugal	Limited
UH France	SIREN 804519973	France	Not confirmed
Israelife Foundation	580466118	Israel	Yes (flagged for liquidation)

NEW

Political Ties & Governance Concerns

Documented questions about political relationships, internal conduct, and potential conflicts of interest.

The Likud Recruitment Scandal

Shomrim News reported on February 24, 2025, that hundreds of United Hatzalah volunteers were recruited to register as Likud party members in order to strengthen the position of MK Idit Silman, described in the reporting as "a friend of the organisation who promotes United Hatzalah's interests." A special headquarters was reportedly established within Likud for this purpose. The report was subsequently confirmed by Mako/Channel 12 on August 23, 2025. The political significance is direct: MK Silman sits on the Knesset Health Committee, which has jurisdiction over the unified dispatch legislation that would require UH to fully integrate with MDA's 101 system.

Sources: Shomrim News (Feb 24, 2025) — shomrim.news/hebrew/hatzalahe-likud; Mako/Channel 12 (Aug 23, 2025).

The Shas Revolving Door

MK Yinon Azoulay (Shas) is a former head of the United Hatzalah branch in the Lakhish region. When the Ministry of Health has attempted to advance "Unified Dispatch" legislation — which would require UH to operate within MDA's national dispatch framework — Shas members of the Knesset Health Committee have blocked the bills, publicly claiming the legislation "harms volunteers." The Mashriki Amendment (Bill P/4981/25), approved by the Health Committee in 2026, legally validated UH's "Independent Server Architecture" with only a "Technological Bridge" to MDA rather than full integration. Technical audits cited in the dossier show a 30-percent or higher "double booking" rate as a result of the parallel dispatch systems.

Sources: Knesset Health Committee protocols (Bill P/4981/25); MOH Circular MK05-2017; OSINT dossier.

Sexual Harassment Cover-Up (Reported)

Shomrim News reported in June 2025 that a senior United Hatzalah employee remained in their role through three separate complaints over a four-year period. The employee was removed only after a victim stepped forward publicly. United Hatzalah has not issued a public statement on the matter. The Shomrim report is the primary source; the organisation's internal handling of the complaints has not been independently verified from public records.

Source: Shomrim News (June 2025) — shomrim.news/hebrew/hatzalah-sexual-harassment.

Beer Realty: A Potential Conflict of Interest

Eli Beer, founder and president of United Hatzalah, simultaneously operates Beer Realty, a private real estate company based in Jerusalem. United Hatzalah's own Guidestar filing (Amuta 580465979) discloses that the organisation has received land allocations from local authorities "without consideration" — meaning at no cost. No public audit has examined whether organisational resources, volunteer networks, or political relationships connected to UH benefit Beer's private real estate interests. The question has not been addressed in any public filing or statement by the organisation.

Sources: Israeli Corporations Authority (Guidestar) — Amuta 580465979; public search records.

The Dispatch Delay: No Legal Time Limit

The Mashriki Amendment (Bill P/4981/25) permits United Hatzalah to hold emergency call data from its 1221 line before transmitting it to MDA's 101 national dispatch system. Critically, the law does not define a "reasonable timeframe" for the transfer — meaning there is no statutory limit on how long UH can retain the data before MDA receives it. Official records from the State Comptroller, MOH Director-General Circular MK05-2017, and Knesset Health Committee protocols confirm that data transfer from 1221 to 101 has been delayed or incomplete since 2017. UH dispatches its own responders from 1221 data before MDA even receives the call information.

Sources: State Comptroller Report; MOH Director-General Circular MK05-2017; Knesset Health Committee protocols (Bill P/4981/25).

MDA Erased from Community Awareness

Community organisations in Jerusalem have been documented distributing materials listing 1221 (United Hatzalah) as the emergency medical number while completely omitting 101 (MDA) — Israel's official national emergency medical dispatch. One such flyer lists: Police 100, Fire 102, Hatzalah 1221. MDA's 101 line does not appear. The 2017 MOH Director-General circular explicitly requires UH to cease public advertising of its 1221 dispatch hotline so that emergency calls are directed to MDA's 101 system. The flyer evidence suggests that directive is not being followed at the community level.

Source: Screenshot evidence (OSINT dossier, 2026); MOH Director-General Circular MK05-2017.

BREAKING: Ministry of Health Tender 09/2026

The Ministry of Health published Tender 09/2026 — "For providing ambulance evacuation services for the Ministry of Health" — opening to competition a contract that has historically been MDA's exclusive domain: ambulance patient transport. Submissions closed April 30, 2026. The winner has not yet been publicly announced as of the date of this publication.

If United Hatzalah were to win this tender, it would represent a structural shift in Israel's emergency medical services framework: a private organisation, funded substantially by US tax-deductible donations and government resilience grants, would hold the government contract for ambulance transport that was previously the exclusive statutory right of the national service.

Also confirmed: Tender 112/2023 (a supplementary tender published October 12, 2023) already opened a portion of private ambulance services to competition, establishing the regulatory precedent that Tender 09/2026 now extends.

Sources: gov.il/he/pages/m09-2026; Ministry of Health Tender 112/2023 (12.10.2023).

Women's Unit: Fundraising vs. Operational Reality

Internal WhatsApp communications from United Hatzalah's women's volunteer unit, dated February 2026, document a broken dispatch application that prevented volunteers from receiving incident alerts. One volunteer wrote: "Telegram was cancelled and if there is an incident and I arrived 5 seconds late then I have no idea what the incident is because it is not listed anywhere?" Another described the replacement app as one that "in reality doesn't work at all," despite being told the issue could not be resolved for "security reasons." Branch statistics from the same period show between 12 and 43 active women volunteers, with most handling fewer than four cases per month. The organisation simultaneously raises funds externally for women's emergency response programmes, including the IMAH initiative and a Sandberg-linked programme. The gap between the fundraising narrative and the documented operational figures raises questions about programme-level financial reporting.

Sources: Internal UH branch WhatsApp communications (Feb 2026); OSINT dossier.

Restricted Net Assets: ₪29M to ₪274M

Between 2023 and 2025, United Hatzalah reclassified a substantial portion of its donations as "Restricted Net Assets" — treating emergency donations not as operational cash (which must be spent and audited against specific programmes) but as restricted capital that sits on the balance sheet designated for future use. The result: restricted funds grew from approximately ₪29 million to ₪274 million, a ninefold increase. This money is legally designated for future use but effectively functions as a private endowment fund, earning interest while MDA reports difficulty covering basic operational costs. The mechanism is verifiable through the 2024 Form 990, Schedule D, Parts XI and XII, available at israelrescue.org.

Source: 2024 Form 990, Schedule D (israelrescue.org); ProPublica EIN 11-3533002.

Key Figures

Private Business Interests

An SEC-registered Form ADV filed on 31 March 2025 discloses that Eli Beer, operating through a company called Eternal Realty Inc., is a named paid marketer for a private venture capital fund co-managed by Yaron Carni — a member of United Hatzalah's boards in both the United States and Israel.

Eli Beer — Gindi Equities

Beer is listed as a Partner at Gindi Equities, a New York-based multifamily real estate investment firm. His biography on the Gindi Equities website describes him as managing "the family real estate company, Beer Realty." His TEDMED speaker profile confirms the same.

Eternal Realty Inc. — SEC Form ADV

The Form ADV filed by Maverick Ventures GP Ltd. (CRD 309959) with the SEC on 31 March 2025 names ELI BEER / ETERNAL REALTY INC. as a paid marketer (placement agent / solicitor) for Maverick Ventures (Israel) II, L.P., a Cayman Islands-registered private equity fund with gross assets of $54,541,000 and approximately 170 investors.

Yaron Carni — Dual Role

Yaron Carni is a co-owner and director of Maverick Ventures Israel, the fund manager. He simultaneously serves on the board of United Hatzalah of Israel (the Israeli amutah) and on the Friends of United Hatzalah Inc. board in the United States. Maverick Ventures' own website states he "sits on the board of United Hatzalah."

The Structural Question

Eli Beer is the President and CEO of United Hatzalah. Yaron Carni is a fiduciary board member of both the US and Israeli entities. The Form ADV discloses that Beer's private company is a paid solicitor for a fund managed by Carni. Neither the US nor Israeli entity's public disclosures address this relationship.

Maverick Ventures (Israel) II, L.P. — Fund Summary (Form ADV, 31 March 2025)

Field	Disclosed Value	Source
Fund name	Maverick Ventures (Israel) II, L.P.	Form ADV, Schedule D §7.B.(1)
Private fund ID	805-9200065164	Form ADV, Schedule D §7.B.(1)
Jurisdiction	Cayman Islands	Form ADV, Schedule D §7.B.(1)
Gross asset value	$54,541,000	Form ADV, Schedule D §7.B.(1), Q.11
Minimum investment	$100,000	Form ADV, Schedule D §7.B.(1), Q.12
Approximate number of investors	170	Form ADV, Schedule D §7.B.(1), Q.13
Non-US investors	55%	Form ADV, Schedule D §7.B.(1), Q.16
Auditor	PricewaterhouseCoopers, Tel Aviv	Form ADV, Schedule D §7.B.(1), Q.23
Named marketer 1	ELI BEER / ETERNAL REALTY INC. (New York, NY)	Form ADV, Schedule D §7.B.(1), Q.28
Named marketer 2	Laura Schwartz / LRS Investment Relations (Miami, FL)	Form ADV, Schedule D §7.B.(1), Q.28
Filing date	31 March 2025 (Annual Amendment — All Sections)	SEC IARD, CRD 309959

SEC Form ADV — Document Captures

The following images are reproduced directly from the Form ADV filed by Maverick Ventures GP Ltd. with the U.S. Securities and Exchange Commission on 31 March 2025 (CRD No. 309959, SEC file No. 802-119735). The full filing is publicly available on the SEC's IARD system.

Page 1 — Cover / Firm Identification

Form ADV page 1 — Maverick Ventures Israel cover page showing CRD 309959 and filing date 3/31/2025

Primary business name: Maverick Ventures Israel. CRD No. 309959. Filed 3/31/2025. Principal office: 26 Nachmani Street, Tel Aviv, Israel.

Page 58 — Marketers Section: ELI BEER / ETERNAL REALTY INC.

Form ADV page 58 — Marketers section showing ELI BEER / ETERNAL REALTY INC. as named paid marketer for Maverick Ventures (Israel) II LP

Question 28(c): Name of the marketer: ELI BEER / ETERNAL REALTY INC. Location: New York, New York, United States. The fund discloses 2 marketers in total.

Page 59 — Second Marketer & Fund III Details

Form ADV page 59 — Second marketer Laura Schwartz / LRS Investment Relations and start of Maverick Ventures III section

Second marketer: Laura Schwartz / LRS Investment Relations, Miami, Florida. The filing also covers Maverick Ventures (Israel) III, L.P. (fund ID 805-6674841801).

"The Form ADV discloses, under penalty of federal law, that Eli Beer's private company Eternal Realty Inc. is a paid solicitor for a venture capital fund co-managed by a sitting United Hatzalah board member. Neither entity's public disclosures address this relationship."
— The Mael Review, April 2025

Questions Raised by the Disclosure

1. Compensation disclosure

Does Eli Beer receive compensation from Maverick Ventures (Israel) II, L.P. through Eternal Realty Inc.? If so, is this disclosed to the United Hatzalah boards on which Yaron Carni sits?

2. Donor overlap

Does the pool of United Hatzalah donors overlap with the pool of Maverick Ventures investors? If Beer solicits UH donors to invest in Carni's fund, does that create a conflict with his fiduciary duties to UH?

3. Board disclosure

Has Yaron Carni disclosed his business relationship with Beer's private company to the Friends of United Hatzalah Inc. board, and was any recusal or conflict-of-interest procedure followed?

4. Eternal Realty Inc.

Eternal Realty Inc. is not registered as an investment adviser or broker-dealer with the SEC or FINRA. Under what exemption does it act as a placement agent for a private fund?

Sources: SEC Form ADV, Maverick Ventures GP Ltd., CRD No. 309959, filed 31 March 2025 (SEC IARD); Gindi Equities website, Partner biography for Eli Beer; TEDMED speaker profile, Eli Beer; The Mael Review, "Questions in Orange, Dollars in Real Estate," April 2025; Maverick Ventures Israel website, Team page (Yaron Carni biography); United Hatzalah FAQ and International Board pages (israelrescue.org).

Associate Profile

The Rechnitz Connection

In October 2024, Floyd Mayweather visited United Hatzalah's Jerusalem headquarters for the second time that year, donating $100,000 to fund bulletproof vests for volunteers. He arrived alongside Jona Rechnitz, described in the organization's own press release as one of Mayweather's "close friends and business partners." Eli Beer greeted them personally and praised the visit publicly.

Rechnitz is not a peripheral figure. He pleaded guilty in 2016 to honest services wire fraud in the Southern District of New York. His underlying conduct included orchestrating a bribery scheme with Jeremy Reichberg in which senior NYPD officials received lavish gifts — travel, entertainment, and other benefits — in exchange for police favors including expedited gun licenses and parking ticket fixes. He also admitted to gathering illegal straw donations for then-Mayor Bill de Blasio's campaigns in exchange for access to City Hall.

Federal prosecutors described Rechnitz as "one of the single most important and prolific white collar cooperating witnesses in the recent history of the Southern District of New York." His testimony led to the conviction of former correction officers' union head Norman Seabrook and his former associate Jeremy Reichberg, who received 48 months in prison. Rechnitz was sentenced in December 2019 to five months in prison and five months of house arrest, and ordered to repay up to $10 million to the correction officers' union.

In court, Rechnitz told the judge: "I've been a real fraud. I've been a big hypocrite to my religion. I cannot stress, your honor, how ashamed I am." He acknowledged that he had gone "off the rails for a number of years" and apologized for what he called his "criminal and immoral behavior."

By 2024, Rechnitz had returned to his hometown of Los Angeles and pivoted to selling jewelry to celebrities, which is how his relationship with Mayweather developed. His appearance at United Hatzalah's headquarters, and his characterization as a "close friend" of Eli Beer in a video posted to social media, places a convicted federal felon in the organization's public-facing donor network. United Hatzalah has not commented on the relationship.

The visit also coincided with a period of heightened scrutiny of Mayweather's own business dealings. In 2025, Mayweather filed a lawsuit against Rechnitz alleging that Rechnitz had diverted more than $175 million from Mayweather's real estate ventures through unauthorized transactions — a claim that, if proven, would represent one of the largest alleged frauds ever committed against a professional athlete.

Eli Beer shaking hands with Floyd Mayweather at United Hatzalah headquarters in Jerusalem, October 2024. Jona Rechnitz was present at the same visit. — Eli Beer (left, Israeli flag patch) greets Floyd Mayweather at United Hatzalah's Jerusalem headquarters, October 2024. Convicted felon Jona Rechnitz accompanied Mayweather on the visit and is described as Beer's "close friend" in social media posts about the event. *Photo: United Hatzalah / israelrescue.org*

Key Facts

Rechnitz pleaded guilty to honest services wire fraud, SDNY, 2016
Sentenced December 2019: 5 months prison + 5 months house arrest
Ordered to repay up to $10M to correction officers' union
His testimony convicted NYPD-linked figures and union boss Norman Seabrook
Described as Beer's "close friend" in social media posts about the October 2024 UH visit
Mayweather sued Rechnitz in 2025 alleging $175M+ in alleged fraud

Sources: Politico, "Rechnitz sentenced to 5 months in prison," December 19, 2019; DOJ SDNY, "Jeremy Reichberg Sentenced to 48 Months in Prison," May 13, 2019; Arutz Sheva / Israel National News, "Boxing legend Floyd Mayweather donates 1000 bulletproof vests," October 29, 2024; The Mael Review, "United Hatzalah Chairman Accused MDA of Killing People," 2025; Instagram reel @jewishbreakingnews, November 2024 (Rechnitz describes Beer as "close friend"); The Real Deal, Jona Rechnitz tag page.

Chronology

Key Events Timeline

1991

London Ambulance Service Motorcycle Unit Founded

The London Ambulance Service launches its Motorcycle Response Unit — 15 years before United Hatzalah is founded. Bikes carry the same equipment as ambulances, including defibrillators.

Late 2003

MDA Formally Establishes Israeli Motorcycle Unit

Magen David Adom's First Responder Motorcycle-Ambulance Unit is officially formed in Israel — three years before United Hatzalah's founding. MDA had used motorcycles informally since the 1930s.

2006

United Hatzalah Founded; "Ambucycle" Brand Introduced

Eli Beer merges more than 50 independent Hatzalah organizations to form United Hatzalah of Israel. The organization adopts motorcycle-based first response and brands the vehicles "ambucycles" — a new name for an established concept.

2007–2012

Weingarten Fraud Scheme Operates

Yaakov Weingarten runs 19 sham charities from a Brooklyn storefront, raising ~$2M while exploiting the names of legitimate Israeli organizations including United Hatzalah.

2014

Weingarten Convicted; $522K Judgment

NY State AG secures felony conviction and $522,315 civil judgment. United Hatzalah receives $180,000 as a victim. Weingarten permanently barred from charitable fundraising.

2021

Tel Aviv District Court Defamation Judgment

Court orders United Hatzalah to pay 250,000 shekels to Magen David Adom. Eli Beer, Moti Elmaleh, and Moshe Teitelbaum ordered to pay from personal funds. Court finds UH ran a "coordinated plan to defame and libel" MDA and violated Ministry of Health directives.

2022

Chairman's Private Email

Chairman Mark Gerson sends private email accusing MDA's "power and ego" of costing lives, repeating claims already rejected by the court. When later confronted, Gerson says he does not recall the email.

Oct 7, 2023

Hamas-Led Attacks; Fundraising Surge

United Hatzalah volunteers respond to the attacks. Eli Beer begins making dramatic public claims at fundraising events. The US entity's annual revenue rises to $144.9M, up from $48.6M in 2022.

Jan 2024

Employee Arrested for Embezzlement

Jerusalem District Police arrest a United Hatzalah employee on suspicion of embezzling hundreds of thousands of shekels through fake invoices and fictitious accident reports. Charges include fraud, forgery, and money laundering.

Aug–Sept 2025

Investigative Reporting Published

Daniel Mael publishes "United Hatzalah's Global Puzzle" and related investigations, documenting the $54M+ discrepancy between US disbursements and Israeli revenue, the "100% volunteer" claim versus disclosed payroll, and the continued false claims about MDA.

Oct 2024

Eli Beer's Hotel Lobby Statement

Beer reportedly tells a group of UH donors in a hotel lobby that supporting MDA "equals killing people in Israel" — repeating claims rejected by courts and regulators.

Dec 2025

Broader Accountability Analysis

Mael reports that four US charities — Friends of the IDF, Friends of United Hatzalah, and two ZAKA entities — collectively reported ~$700M raised in 2023–2024 tax filings, with no independent oversight mechanism in place.

Aug 2024

UH Migrates to Carbyne APEX Cloud Dispatch

United Hatzalah migrates its 1221 emergency dispatch system to the Carbyne APEX cloud platform, routing caller video, GPS, and device data to AWS-EU-Central-1 servers. Carbyne was co-founded by former PM Ehud Barak and acquired by Axon for $625M in 2025.

Aug 2025

100-Ambulance Portugal Contract Signed

United Hatzalah signs a deal with Auto Ribeiro, Lda. (Portugal, NIF 516582372) for 100 new ambulances equipped with Elbit Systems and Carbyne C4I military communications technology. Vehicles to be deployed in northern and southern border regions for "war scenarios."

Jun 2025

ZAKA Internal Audit Leaked; ₩1.3M UH Transfer Revealed

Haaretz and Times of Israel report on an internal ZAKA audit by CPA Chaya Asch finding that millions raised post-October 7 never reached ZAKA's Israeli accounts. The OSINT dossier additionally claims a ₩1.3 million direct transfer from United Hatzalah to ZAKA with no service invoice (unverified by this investigation).

Early 2026

Volunteer Welfare Crisis Documented in Internal Messages

Internal WhatsApp communications show UH volunteer families unable to afford groceries or rent, while the organization holds ₩274 million in restricted net assets and pays its top five executives between ₩476,837 and ₩581,302 annually.

May 2026

Knesset Bill to Unify 101/1221 Dispatch Advances

The Israeli government fast-tracks legislation to merge MDA's 101 and UH's 1221 dispatch centers. Critics note the bill would legally require MDA to share proprietary real-time emergency data with a private NGO that a court found had run a "coordinated campaign to defame and libel" MDA.

Documentation

Sources & Primary Documents

This investigation draws on publicly available primary documents, regulatory filings, court records, and published journalism. All factual claims are sourced below.

IRS Filing

Form 990 (2023) — Friends of United Hatzalah Inc.

Public disclosure copy filed with the IRS. Reports $132,788,535 in grants abroad (Schedule F, Part II). Verified against the public disclosure copy published at israelrescue.org and ProPublica Nonprofit Explorer (EIN 11-3533002).

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IRS Filing

Form 990 (2024) — Friends of United Hatzalah Inc.

Public disclosure copy. Reports $26,222,619 in grants and $90.6M in total assets. Notes first-class travel and conflict-of-interest transactions.

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Nonprofit Database

ProPublica Nonprofit Explorer

Historical Form 990 data for Friends of United Hatzalah Inc. (EIN 11-3533002), including year-over-year revenue, expenses, and asset figures from 2011 to 2024.

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Investigative Journalism

"United Hatzalah's Global Puzzle" — The Mael Review

Daniel Mael, August 27, 2025. Documents the $54M+ discrepancy between US disbursements and Israeli revenue, and raises questions about the Swiss entity and "United Hatzalah International."

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Investigative Journalism

"The '100% Volunteer' Mirage" — The Mael Review

Daniel Mael, August 30, 2025. Examines the gap between UH's "100% volunteer" marketing and its disclosed payroll of $12M+ in Israel alone.

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Investigative Journalism

"United Hatzalah Chairman Accused MDA of 'Killing People'" — The Mael Review

Daniel Mael, September 4, 2025. Documents Mark Gerson's continued false claims about MDA after the 2021 court judgment, and Eli Beer's October 2024 donor statements.

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Investigative Journalism

"The Lie That 'Unity' Requires Silence" — The Mael Review

Daniel Mael, December 25, 2025. Reports that four US charities collectively raised ~$700M in 2023–2024 with no independent oversight, and examines the structural barriers to accountability in Jewish philanthropy.

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Court Record

Tel Aviv District Court Defamation Ruling (2021)

42-page ruling ordering United Hatzalah to pay 250,000 shekels to MDA. Finds UH conducted a "coordinated plan to defame and libel" MDA and violated Ministry of Health directives. Reported by AFMDA, July 29, 2021.

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News Report

Jerusalem Post: "Israel Police arrests United Hatzalah worker in embezzlement scandal"

Jerusalem Post Staff, January 30, 2024. Reports the arrest of a UH employee on suspicion of embezzling hundreds of thousands of shekels through fake invoices and fictitious accident reports.

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News Report

eJewishPhilanthropy: "Schneider Children's Medical Center and United Hatzalah to Benefit from Civil Judgment Against NYC Fundraiser"

July 24, 2014. Details the Yaakov Weingarten case: felony conviction, $522,315 civil judgment, and the 19 sham charities that exploited United Hatzalah's name.

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Regulatory Filing

UK Charity Commission: British Friends of United Hatzalah Israel

Charity No. 1101329. Registered with the Charity Commission for England and Wales. 2024 income: £2,556,738; grants to Israel: £1,935,000. Audited accounts available via the Charity Commission register.

View Register Entry →

Investigative Journalism

"The Charity With the Good Branding and the Bad Math" — The Mael Review

Daniel Mael, March 26, 2026. Documents the ambucycle invention claim, the 1221 number controversy, inflated casualty statistics during Operation Roaring Lion, and the October 7 fabrications. States plainly that motorcycle ambulances predate United Hatzalah by decades.

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Primary Source — EMS History

London Ambulance Service: Motorcycle Responder

Official NHS page confirming the London Ambulance Service Motorcycle Response Unit was launched in 1991 — 15 years before United Hatzalah's founding. Bikes carry the same life-saving equipment as ambulances.

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Primary Source — EMS History

American Friends of MDA: Medicycles

AFMDA confirms MDA first used motorcycles and bicycles for emergency calls in the 1930s. MDA's formal First Responder Motorcycle-Ambulance Unit was established in late 2003, three years before United Hatzalah was founded.

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Historical Record

"100 Years Ago: Motorcycle Ambulances in WW1" — The Vintagent

Documents British, French, and American military use of motorcycle ambulances during WWI (1914–1918), drawing on US National Archives photographs and records. Indian Powerplus and Harley-Davidson machines used by the US Army Ambulance Corps and Red Cross.

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News Report

AFMDA: "MDA and Hatzalah Organizations Form Worldwide Emergency Medical Service Network"

American Friends of Magen David Adom, November 24, 2021. States that more than 20 Hatzalah organizations in Israel — except United Hatzalah — are fully integrated into MDA. Includes statement from Tzevet Hatzolah chairman Avraham Reichman.

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News Report

Atlanta Jewish Times: "Paramedics Face Off Over Saving Lives"

Atlanta Jewish Times, January 16, 2019. Documents MDA's lawsuit against United Hatzalah for failure to comply with Ministry of Health directives, and the years-long competition between the two organizations.

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Profile / Interview

Jewish Journal: "The Man Behind United Hatzalah"

Oren Peleg, Jewish Journal, February 20, 2019. Profiles Eli Beer and states the organization was "Founded by Beer in 1992" — a date inconsistent with UH's own regulatory filings and FAQ, which state 2006.

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Organization Statement

United Hatzalah FAQ — Financial Explanations

United Hatzalah's official response to financial questions, including its explanation of the $144M figure and the restricted funds accounting treatment. Published on israelrescue.org.

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Investigative Report

Haaretz: "Israeli Emergency Medical Service Hired Private Detectives in Attempt to Defame Rival"

Haaretz, June 30, 2022. Documents United Hatzalah's hiring of Ya'ar Civil Investigations to surveil Ministry of Health officials Miri Cohen and David Azoulay. Draws on the court record in Case 53398-07-18 and police filings.

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Investigative Report

Haaretz / Times of Israel: ZAKA Internal Audit — Millions Missing

Haaretz and Times of Israel, June 12, 2025. Reports on internal audit by CPA Chaya Asch finding that millions raised by ZAKA post-October 7 never reached Israeli accounts. The OSINT dossier additionally claims a ₩1.3M UH-to-ZAKA transfer (unverified by this investigation).

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Corporate Registry

Geneva Commercial Registry: United Hatzalah Switzerland (CHE-278.177.157)

Official Swiss commercial registry entry for United Hatzalah Switzerland, registered at Rue Vallin 2, c/o Big Fish Advisory Sàrl, Geneva. Lists Michael Littenberg-Brown (President), Yoaf Yoel Perez (VP/Treasurer, also Director of Big Fish Advisory), and John Argi (Secretary, UBP private bank).

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Technology Documentation

Carbyne APEX Platform — UH Integration (August 2024)

Carbyne's cloud dispatch platform, integrated by United Hatzalah in August 2024. Routes caller video, GPS, and device metadata to AWS-EU-Central-1 servers. Co-founded by former PM Ehud Barak; acquired by Axon for $625M in 2025. Board includes former Unit 8200 commander Pinhas Buchris.

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Public Procurement

Israeli Ministry of Health Tenders 112/2023 and 09/2026

Israeli government procurement tenders under which United Hatzalah receives operational reimbursements for its ambulance fleet. Vehicles imported tax-free under Customs Protocol 90A. Raises structural question of whether the same vehicles are funded twice — once by donors and once by government.

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Israeli Open Budget

Israeli Open Budget Portal — Psychotrauma and Resilience (Node 24.20.03.11)

Israeli government open budget data documenting the "Hosen" (resilience) budget line under which United Hatzalah receives government grants through a channel that bypasses restrictions on direct emergency medical service funding to MDA competitors.

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United Hatzalah Canada — CRA T3010 Filing (2023)

Canada Revenue Agency charity return (BN 838255180RR0001). 2023 revenue: CAD $8,527,710, of which $4,367,162 received from other registered charities. Suggests a pass-through structure from the US entity. Available via CharityData.ca.

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United Hatzalah Australia — ACNC Charity Register

Australian Charities and Not-for-profits Commission (ABN 79 595 289 716). Registered September 2022. Total revenue AUD $362,795 vs. expenses AUD $471,570 — operating at a deficit. Available via acnc.gov.au.

View ACNC Profile →

Friends of United Hatzalah Inc. — IRS Form 990 (2024)

Public disclosure copy for fiscal year 2024. Revenue: $78,998,344. Grants to Israel: $26,222,619 (down 80% from 2023). Net assets: $84,894,014. Flags: first-class travel (Schedule J); conflict-of-interest transactions (Schedule L). Published at israelrescue.org.

View 2024 Form 990 →

2024 IRS Filing

2024 Form 990: Key Findings

Friends of United Hatzalah Inc. filed its 2024 Form 990 (EIN 11-3533002) with the IRS on November 15, 2025, covering the calendar year ending December 31, 2024. All figures below are drawn directly from the public disclosure copy published via ProPublica's Nonprofit Explorer.

Total revenue fell sharply from the 2023 peak of $144.9 million to $79.0 million in 2024, a decline of approximately 45 percent. The 2023 figure was heavily inflated by post-October 7 emergency fundraising; the 2024 figure represents a return closer to the organization's pre-war baseline. Total expenses were $41.9 million, producing a surplus of $37.1 million and lifting net assets from $47.0 million at the start of the year to $84.9 million by year-end.

Grants disbursed to the Middle East and North Africa region (Israel) totalled $25.7 million in 2024, compared with $132.8 million in 2023. The dramatic reduction reflects both the lower overall revenue and the drawdown of restricted funds accumulated during the 2023 fundraising surge. Total grants including domestic disbursements were $26.2 million.

Eli Beer received $557,705 in reportable W-2 compensation from FOUH in 2024, plus $131,086 in other compensation, for a total package of $688,791. Michael Littenberg-Brown, Vice President, received $499,008 in reportable compensation plus $13,743 in other compensation.

The 2024 filing includes two Schedule L disclosures of business transactions with interested persons. FOUH invested $250,000 from its closed reserve fund in One CC Software Inc. (doing business as 3i Members), a company founded and chaired by board chairman Mark Gerson. Separately, FOUH contributed $322,431 to JSSI Aviation Capital Fund I, LP, a fund chaired by board member Neil Book. Both disclosures state that the relevant board members did not participate in the investment decisions and derive no personal financial benefit.

$79.0M

FOUH total revenue in 2024 (IRS Form 990)

$84.9M

FOUH net assets at end of 2024

$25.7M

Grants disbursed to Israel in 2024

$688,791

Total compensation paid to Eli Beer in 2024

2024 Form 990 Summary Financials

Line Item	2024	2023	Source
Total revenue	$78,998,344	$144,946,794	Part VIII, line 12
Total expenses	$41,907,446	$145,827,389	Part IX, line 25
Revenue less expenses	$37,090,898	-$880,595	Part XI, line 3
Total assets (end of year)	$90,646,990	$96,829,376	Part X, line 16
Total liabilities (end of year)	$5,752,976	$49,788,138	Part X, line 26
Net assets (end of year)	$84,894,014	$47,041,238	Part X, line 33
Grants to Israel (Schedule F)	$25,708,619	$132,788,535	Schedule F, Part I
Fundraising expenses	$6,581,537	N/A	Part IX, line 25(D)
Eli Beer compensation (W-2)	$557,705	N/A	Part VII, line 1a
Eli Beer other compensation	$131,086	N/A	Part VII, line 1a

Schedule L: Business Transactions with Interested Persons (2024)

Person	Role	Amount	Description	Personal Benefit?
Mark Gerson	Chairman of the Board	$250,000	Investment from FOUH closed reserve fund into One CC Software Inc. (3i Members), of which Gerson is founder, board chair, and largest equity owner. Investment represents approx. 2.9% of total closed reserve as of 12/31/24.	No (did not participate in decision)
Neil Book	Board Member	$322,431	Capital contributions to JSSI Aviation Capital Fund I, LP, of which Book is Chair, President, and CEO.	No (did not participate in decision)

Source: IRS Form 990 (2024), EIN 11-3533002, filed November 15, 2025. Public disclosure copy via ProPublica Nonprofit Explorer.

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Where Does the Money Go?

Convicted Felon Jona Rechnitz: "I Met Eli Beer About 20 Years Ago and We Became Very Close Friends"

What Is United Hatzalah?

The International Charity Network

The $54 Million Gap

Year-Over-Year Financial Trend (US Entity)

The "100% Volunteer" Claim

2024 Embezzlement Arrest

The 2021 Defamation Judgment

October 7 and Unverified Accounts

The False Claims: A Pattern of Contradiction

The Pregnant Woman Whose Stomach Was Cut Open

Baby Burned Alive in an Oven

The "Fabricated Baby Stomach-Cut Story" — IDF Source

COVID Survival Odds: "5% Chance" vs. "50-50"

Founding United Hatzalah "at Age 16"

Russia Planned the October 7 Attack to Distract from Ukraine

The Kippah Rescue Story

The Board: Family Ties and Financial Relationships

Confirmed Married Couples on the Board

Family Groups

Financial Related-Party Transactions (Schedule L, 2024 Form 990)

The Yaron Carni Dual-Role Question

The Founding Controversy: What Does "United" Actually Mean?

The Founding Date Inconsistency

The Organization United Hatzalah Displaced

The Breakaway: Tzevet Hatzolah

The "United" That Isn't

Key Organizations in Israel's Hatzalah Ecosystem

Did United Hatzalah Invent the Ambucycle?

The Claim

What the Record Shows

The Significance

Motorcycle Ambulance Precedents: A Comparative Record

The Global Charity Network

The United States

The United Kingdom

Canada

Switzerland, France, and Australia

"United Hatzalah International"

Historical Fraud: The Weingarten Case (2014)

The Spy Scandal: Private Investigators and Government Officials

The ZAKA Connection: A ₩1.3 Million Transfer and Missing Millions

The ₩1.3 Million Transfer

The New ZAKA France Entity

The Double-Funding Question

International Fund Flow Map

From Charity to Military Logistics Partner: The Portugal Fleet

The Auto Ribeiro Contract

Direct Military Transfers

The Governance Behind the Expansion

Fleet Comparison

The Carbyne Question: Who Owns Your Emergency Call Data?

The Carbyne Platform

The Political Dimension

Privacy Comparison: 101 vs. 1221

The Resilience Gambit: Government Grants and the MDA Funding Gap

The Budget Architecture

The Israelife Foundation and Corporate Network

MDA vs. UH: Funding Comparison

₩573 Million in Revenue, Volunteers Asking for Grocery Money

The Swiss Intermediary: Big Fish Advisory and the Geneva Node

Complete Registered Entity Network

Political Ties & Governance Concerns

The Likud Recruitment Scandal

The Shas Revolving Door

Sexual Harassment Cover-Up (Reported)

Beer Realty: A Potential Conflict of Interest

The Dispatch Delay: No Legal Time Limit

MDA Erased from Community Awareness

BREAKING: Ministry of Health Tender 09/2026

Women's Unit: Fundraising vs. Operational Reality

Restricted Net Assets: ₪29M to ₪274M

Private Business Interests

Maverick Ventures (Israel) II, L.P. — Fund Summary (Form ADV, 31 March 2025)

SEC Form ADV — Document Captures

Questions Raised by the Disclosure

The Rechnitz Connection

Key Events Timeline

Sources & Primary Documents