Mayday Rescue Foundation

The Mayday Rescue Foundation was a not-for-profit foundation registered in the Netherlands specialised in training, equipping, and assisting volunteer emergency first responders in areas of conflict, instability, and natural disaster, primarily Syrian Civil War affected areas. Its mission was "saving lives, strengthening communities." It was established by James Le Mesurier, a former British Army officer, in 2014, and operated primarily in the Middle East through offices in Turkey and Jordan. Mayday Rescue was initially headquartered in Dubai, United Arab Emirates. Mayday Rescue was declared bankrupt and formally dissolved in August 2020.
Activities.
The Mayday Rescue website stated that its purpose was to "partner with communities that are entering, enduring, or emerging from conflict or natural disasters by providing training and equipment, advocacy and outreach, and organisational capacity building for grassroots emergency response groups at the local, regional and national levels."
Since it was established, the Mayday Rescue Foundation's primary role had been as an implementing partner for international support to Syria Civil Defence (SCD, the "White Helmets"), for whom it provided training, equipment and mentorship funded by countries including the UK, Denmark, the Netherlands and Germany; the other implementing partner delivering aid to SCD is Chemonics, which delivers a comparable amount of support to the White Helmets on behalf of USAID. 
Mayday Rescue reported that between 2014 and 2018 it received funding of $127 million, $19 million of which came from non-government sources. 
Mayday Rescue was a separate organisation from both SCD and The Syria Campaign, a UK-based human rights organisation which advocates for protection of civilians in the Syrian conflict. The Syria Campaign maintains an independent fundraising website, www.whitehelmets.org, which raises money to support SCD. However, Mayday Rescue and SCD headquarters shared the same building, on the same floor until about 2017, and shared meetings. Donors say it was difficult to distinguish the headquarters operation of the two organisations.
As of 2019, Mayday Rescue was assessing possibilities for Civil Defence-based stabilisation programmes in countries other than Syria, such as Iraq and Yemen.
Fraud allegation.
As a result of a disinformation campaign against Mayday Rescue and the White Helmets, increased scrutiny was placed on the Foundation by European governments. The Dutch Ministry of Foreign Affairs had ended its support to Mayday Rescue in 2018. An audit was requested by the UK's Department for International Development (DfID) in late 2018, which was delivered in June 2019. It recommended introducing more stringent accounting controls and tighter governance, but found no serious issues.
Later in 2019, a Dutch firm, SMK Audit, made a preliminary assessment of the Foundation prior to its planned relocation from Istanbul to Amsterdam. The preliminary assessment was presented in November 2019. According to Dutch newspaper "de Volkskrant", the assessment uncovered false receipts after an employee admitted she and a colleague had written the wrongly dated receipts on the instructions of Le Mesurier. Other criticism included that here was no supervisory board, so directors could decide their own salaries, and that the non-profit organisation had commercial branches in Turkey and Dubai. According to "The Guardian", SMK "raised questions about cash withdrawals, tax positions and grant agreements, but made no formal findings", while additional allegations were made by Mayday Rescue’s chief financial officer, Johan Eleveld.
In July 2020, "de Volkskrant" reported that after the preliminary assessment was presented and three days before James Le Mesurier's death on 11 November 2019, he had reported the fraudulent backdating of a receipt, offering to resign from the foundation. Mayday Rescue’s new administrator stated in early 2020 that the foundation would be closed down within a few months. "de Volkskrant" reported that Germany was then re-claiming almost €50,000, and the Netherlands was holding back a final grant of over €57,000. (In July 2020, RedaktionsNetzwerk Deutschland reported that the German government reclaimed the money as it was unspent; the German government stated that there was no evidence of misappropriation of funds and that the 2018 and 2019 audits of the German-funded projects were still on-going.)
Immediately after Le Mesurier's death, a four month forensic inquiry of Mayday Rescue’s accounts by Grant Thornton was commissioned at the urging of donors; a summary report of which "de Volkskrant"'s journalists had seen. Grant Thornton stated that "The key finding of our investigation of the flagged transactions leads us to believe that there is no evidence of misappropriation of funds... we have been able to refute the alleged irregularities. In particular, the cash withdrawals by James Le Mesurier and Emma Winberg were justified and are accounted for. The events surrounding the ‘50k Emergency Fund’ appear to be a result of a misunderstanding” and not fraud. The new administrator, Cor Vrieswijk, called salaries of senior staff "excessive", in some cases €26,000 per month, although these had been consented to by donor countries. The UK Foreign and Commonwealth Office confirmed that an independent investigation found no evidence of fraud or misuse of UK funds.
It was also reported that the chief financial officer was being suspended. In a legal action brought by the new administrator against the suspended financial director, it was disclosed that in 2018 27% and in 2019 33% of donations were spent on foundation costs.
In May 2021, "de Volkskrant" reported that the Grant Thornton audit had found Mayday Rescue's accounting practices were seriously inadequate. The organisation lacked internal financial supervision and payments were untraceable. The Dutch Ministry of Foreign Affairs decided that an independent forensic follow-up investigation would be pointless because of the inadequate accounting records.
Insolvency.
Mayday Rescue was declared insolvent and formally dissolved in August 2020.