Paul & Irene Buehner and

LAHAINA, HI EIN: 26-0272154

Paul & Irene Buehner and is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in LAHAINA, HI. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $264K in total assets. In 2025, it awarded 8 grants totaling $37K.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$264K

+2.9% YoY

Annual Giving

$37K

+12.2% YoY

Grant Count

8

+0.0% YoY

Avg Grant Size

$5K

+12.2% YoY

Under IRS private-foundation payout rules, Paul & Irene Buehner and reported a distributable amount of $36K for 2025 — the minimum it must pay out in qualifying distributions.

About Paul & Irene Buehner and

Based on IRS filings

Paul & Irene Buehner and is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in LAHAINA, HI. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $264K in total assets. In 2025, it awarded 8 grants totaling $37K.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

5states

Cities

Coos BayDriggsHighlandLahainaLoganProvoRadnor

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$19K$39K$58K$77K2021202220242025
Metric202520242022
Total Assets$263,914$256,527$341,270
Revenue$70,088$11,882$33,641
Expenses$63,106$59,691$45,463
Qualifying Distributions$45,424$44,078$32,360
Net Investment Income$20,538
Distributable Amount$35,979$30,718$28,494

Giving Over Time

Total grant dollars and number of grants per year

$0$9K$19K$28K$37K3 grants20214 grants20228 grants20248 grants2025

Grant Insights

How this funder distributes its grants

Top Recipients

Top 8 recipients in 2025

CHURCH OF JESUS CHRIST O…$7KHELP HOPE LIVE$7KHELP HOPE LIVE$6KUTAH STATE UNIVERSITY$5KTETON REGIONAL LAND TRUST$5KBRIGHAM YOUNG UNIVERSITY$4KBRIGHAM YOUNG UNIVERSITY$2KOR SHORES CONSERVATION C…$1K

Grant Size Distribution

23 grants across all recorded years

23<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2025 grants, the largest include Church of Jesus Christ of Lds ($7,200), Help Hope Live ($7,000), Help Hope Live ($6,000).

RecipientPurposeAmount
CHURCH OF JESUS CHRIST OF LDS HIGHLAND, UTSUPPORT PROSELYTIZING MISSION ABROAD$7,200
UTAH STATE UNIVERSITY LOGAN, UTSUPPORT UNIVERSITY RESEARCH PROGRAMS$5,000
BRIGHAM YOUNG UNIVERSITY PROVO, UTSUPPORT UNIVERSITY RESEARCH PROGRAMS$4,000
BRIGHAM YOUNG UNIVERSITY PROVO, UTSUPPORT UNIVERSITY RESEARCH PROGRAMS$2,000
HELP HOPE LIVE RADNOR, PASUPPORT SVCS - CATASTROPHIC INJURIES$6,000
HELP HOPE LIVE RADNOR, PASUPPORT SVCS - CATASTROPHIC INJURIES$7,000
TETON REGIONAL LAND TRUST DRIGGS, IDPRESERVE AG LANDS, FISH & WILDLIFE$5,000
OR SHORES CONSERVATION COALITION COOS BAY, ORPROTECT OREGON COASTLINE$1,000

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2025 IRS filing

JOAN B MERRILLOFFICER/DIR.$10K

From 2025 filing

NameTitleHoursCompensation
JOAN B MERRILLOFFICER/DIR.4$10,000
TAYLOR MERRILLDIRECTOR
SCOTT B MERRILLDIRECTOR

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What is Paul & Irene Buehner and?

Paul & Irene Buehner and is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in LAHAINA, HI. It holds $264K in total assets as of 2025.

How large is Paul & Irene Buehner and?

As of 2025, Paul & Irene Buehner and holds $264K in total assets with $70K in annual revenue. It awarded 8 grants totaling $37K in 2025.

Where does Paul & Irene Buehner and operate?

Paul & Irene Buehner and has awarded grants in Hawaii, Idaho, Oregon, Pennsylvania, Utah.

What size grants does Paul & Irene Buehner and award?

In 2025, Paul & Irene Buehner and awarded 8 grants totaling $37K — an average of about $5K per grant, based on its IRS Form 990 filings.

How much is Paul & Irene Buehner and required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2025, Paul & Irene Buehner and reported a distributable amount of $36K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Paul & Irene Buehner and's EIN?

Paul & Irene Buehner and's EIN (Employer Identification Number) is 26-0272154. IRS Form 990 filing data is available on this page for 2021–2025.

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Data last updated April 2026. Sourced from IRS Form 990-PF filings.

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