Paul & Irene Buehner and
Paul & Irene Buehner and is a private foundation, based in Lahaina, HI. IRS filing data is available from 2019 through 2026. As of 2026, the organization holds $239K in total assets. In 2026, it awarded 4 grants totaling $21K.
Paul & Irene Buehner and at a glance
In short: Paul & Irene Buehner and gave $21K across 4 grants in 2026 (avg $5K), mostly in Pennsylvania. Source: 2026 IRS Form 990-PF.
- Annual giving (2026)
- $20,500
- -44.9% vs 2025
- Grants made (2026)
- 4
- -50.0% vs 2025
- Average grant
- $5,125
- +10.2% vs 2025
- Median grant
- $5,500
- Total assets
- $238,817
- -9.5% vs 2025
- Primary geography
- Pennsylvania (63% of itemized 2026 grant dollars)
- Latest 990 filing
- Form 990-PF, 2026 View filing
Data from IRS Form 990-PF, 2026; updated September 2026.
Who Paul & Irene Buehner and funds
How this funder distributes its grants
Top Recipients
Top 3 recipients in 2026
The largest 2026 recipient was Help Hope Live ($13K across 2 grants). Together the top 3 received $21K.
Grant Size Distribution
30 grants across all recorded years
The most common grant size was under $50K: 30 grants of 30 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2026 grant dollars across all 4 itemized grants.
Cities
How Paul & Irene Buehner and gives
- Giving fell 30% from 2023 to 2026. Method
- In 2026 it paid out 69% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2019 to 2026, annual grant giving ranged from $10K (2019) to $37K (2025). In 2026 it made 4 grants totaling $21K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Help Hope Live Radnor, PA | Support Svcs - Catastrophic Injuries | $7,000 |
| Help Hope Live Radnor, PA | Support Svcs - Catastrophic Injuries | $6,000 |
| Teton Regional Land Trust Driggs, ID | Preserve Ag Lands, Fish & Wildlife | $5,000 |
| Church of Jesus Christ of LDS Highland, UT | Support Proselytizing Mission Abroad | $2,500 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2026 | $238,817 | $20,440 | $45,133 | $20,500 | 4 | $27,853 | — | $40,364 |
| 2025 | $263,914 | $70,088 | $63,106 | $37,200 | 8 | $45,424 | — | $35,979 |
| 2024 | $256,527 | $11,882 | $59,691 | $33,150 | 8 | $44,078 | — | $30,718 |
| 2023 | $304,683 | $16,661 | $55,093 | $29,400 | 6 | $40,010 | $1,578 | $25,477 |
| 2022 | $341,270 | $33,641 | $45,463 | $26,000 | 4 | $32,360 | $20,538 | $28,494 |
| 2021 | $350,584 | $20,734 | $35,942 | $18,000 | 3 | — | $8,792 | $28,022 |
| 2019 | $370,689 | $33,140 | $21,903 | $10,200 | 2 | — | $19,439 | $23,994 |
Under IRS private-foundation payout rules, Paul & Irene Buehner and reported a distributable amount of $40K for 2026 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Paul & Irene Buehner and's 2026 filing lists 3 officers; 1 of 3 officers listed in 2026 is compensated.
Officers on the 2026 filing
Joan B. Merrill
Officer & Director
Director → Officer & Director, 2021
On filings since 2019
4 hrs/week
$10K (2021) → $10K (2026)
Scott B. Merrill
Director
On filings since 2019
No compensation reported
Taylor Merrill
Director
On filings since 2022
No compensation reported
Former officers (1)
- Former: Mark B. Merrill (2019–2021) — Director
Data from IRS Form 990 filings, 2019–2026. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2026 IRS filing
The highest reported compensation on the 2026 filing was $10K, to Joan B Merrill (Officer/DIR.).
Frequently asked questions about Paul & Irene Buehner and
How much does Paul & Irene Buehner and give each year?
Paul & Irene Buehner and gave $21K across 4 grants in 2026, according to its 2026 IRS Form 990-PF. In 2025 it gave $37K across 8 grants.
What is Paul & Irene Buehner and's typical grant size?
Paul & Irene Buehner and's median grant in 2026 was $5,500, and its average grant was $5,125, across 4 grants on its 2026 IRS Form 990-PF.
Where does Paul & Irene Buehner and give grants?
Paul & Irene Buehner and gives mostly in Pennsylvania: 63% of the grant dollars itemized on its 2026 IRS Form 990-PF went to recipients there. The next largest states were Idaho (24%) and Utah (12%). The most frequent recipient cities were Radnor, PA (2 grants).
Does Paul & Irene Buehner and give general operating support?
Not in 2026: none of the 4 grants with a stated purpose on Paul & Irene Buehner and's 2026 IRS Form 990-PF were described as general or operating support.
How large is Paul & Irene Buehner and?
Paul & Irene Buehner and reported $239K in total assets on its 2026 IRS Form 990-PF. It paid out $28K in qualifying distributions that year, against a required minimum of $40K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
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 2019–2026.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(4)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2019 (received by the IRS January 21, 2020)
- Added Form 990-PF for fiscal year 2023 (received by the IRS October 27, 2023)
- Added Form 990-PF for fiscal year 2026 (received by the IRS June 28, 2026)
- IRS filings on file for fiscal years 2021–2025
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