Paul And Irene Buehner Foundation

Lahaina, HI
Tax-exempt since July 2008
EIN: 26-0272154

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Independent Foundations (NTEE)

Donations to this organization are tax deductible.

Revenue

$70.1k (2025)

Expenses

$63.1k (2025)

Total Assets

$264k (2025)

Total Liabilities

$12k (2025)

Source: Form 990 tax filings from 2012 to 2025

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending May
2025

Revenue

$70,088

Expenses

$63,106

Net Income

$6,982

Net Assets

$251,914

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$68	0.1%
Dividends	$9,309	13.3%
Sales of Assets	$60,711	86.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$45,424	72.0%
Compensation of Officers*	$10,000	15.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$263,914
Total Liabilities	$12,000
Net Assets	$251,914

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Officer/Dir.)	$10,000	$2,000
Taylor Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on Oct. 7, 2025

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2024

Revenue

$11,882

Expenses

$59,691

Net Income

-$47,809

Net Assets

$244,527

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$60	0.5%
Dividends	$10,506	88.4%
Sales of Assets	$1,316	11.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$44,078	73.8%
Compensation of Officers*	$10,000	16.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$256,527
Total Liabilities	$12,000
Net Assets	$244,527

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Officer/Dir.)	$10,000	$2,000
Taylor Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on July 28, 2024

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2023

Revenue

$16,661

Expenses

$55,093

Net Income

-$38,432

Net Assets

$292,683

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$75	0.5%
Dividends	$10,224	61.4%
Sales of Assets	$6,362	38.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$40,010	72.6%
Compensation of Officers*	$10,000	18.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$304,683
Total Liabilities	$12,000
Net Assets	$292,683

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Officer/Dir.)	$10,000	$2,000
Taylor Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on Oct. 27, 2023

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2022

Revenue

$33,641

Expenses

$45,463

Net Income

-$11,822

Net Assets

$329,270

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$6,421	19.1%
Sales of Assets	$27,220	80.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$32,360	71.2%
Compensation of Officers*	$10,000	22.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$341,270
Total Liabilities	$12,000
Net Assets	$329,270

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Officer/Dir.)	$10,000	$2,000
Taylor Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on March 26, 2023

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2021

Revenue

$20,734

Expenses

$35,942

Net Income

-$15,208

Net Assets

$340,584

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$6,730	32.5%
Sales of Assets	$14,004	67.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$24,000	66.8%
Compensation of Officers*	$10,000	27.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$350,584
Total Liabilities	$10,000
Net Assets	$340,584

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Officer/Dir.)	$10,000	$2,000
Mark B Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on Dec. 18, 2021

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2020

Revenue

$6,636

Expenses

$21,533

Net Income

-$14,897

Net Assets

$355,791

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$3,016	45.4%
Dividends	$9,110	> 100%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$10,000	46.4%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$355,792
Total Liabilities	$1
Net Assets	$355,791

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Director)	$0	$0
Mark B Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on Dec. 5, 2020

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2019

Revenue

$33,140

Expenses

$21,903

Net Income

$11,237

Net Assets

$370,688

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$13,519	40.8%
Dividends	$9,644	29.1%
Sales of Assets	$9,977	30.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$10,200	46.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$370,689
Total Liabilities	$1
Net Assets	$370,688

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Director)	$0	$0
Mark B Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on Jan. 22, 2020

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2018

Revenue

$59,579

Expenses

$53,686

Net Income

$5,893

Net Assets

$369,592

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$22,225	37.3%
Dividends	$9,614	16.1%
Sales of Assets	$27,740	46.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$45,092	84.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$369,592
Total Liabilities	$0
Net Assets	$369,592

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Director)	$0	$2,000
Mark B Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on Dec. 12, 2018

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2017

Revenue

$35,824

Expenses

$44,244

Net Income

-$8,420

Net Assets

$372,134

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$13,500	37.7%
Dividends	$10,934	30.5%
Sales of Assets	$11,390	31.8%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$36,500	82.5%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$372,134
Total Liabilities	$0
Net Assets	$372,134

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Director)	$0	$0
Mark B Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on Jan. 17, 2018

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2016

Revenue

$34,856

Expenses

$52,622

Net Income

-$17,766

Net Assets

$362,773

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$13,500	38.7%
Dividends	$12,141	34.8%
Sales of Assets	$9,215	26.4%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$44,004	83.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$362,773
Total Liabilities	$0
Net Assets	$362,773

Compensation

Key Employees and Officers	Compensation	Other
Joan B Merrill (Director)	$0	$0
Mark B Merrill (Director)	$0	$0
Scott B Merrill (Director)	$0	$0

990-PF

Filed on Sept. 3, 2016

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending May
2015

Revenue

$53,881

Expenses

$47,017

Net Income

$6,864

Net Assets

$380,539

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$9,376	17.4%
Dividends	$11,955	22.2%
Sales of Assets	$32,550	60.4%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$35,000	74.4%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$380,539
Total Liabilities	$0
Net Assets	$380,539

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending May
2014

Revenue

$11,344

Expenses

$105,876

Net Income

-$94,532

Net Assets

$373,675

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$11,344	100%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$88,521	83.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$373,675
Total Liabilities	$0
Net Assets	$373,675

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending May
2013

Revenue

$337,269

Expenses

$2,258,456

Net Income

-$1,921,187

Net Assets

$468,207

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$2,754	0.8%
Dividends	$25,302	7.5%
Sales of Assets	$309,213	91.7%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$2,239,212	99.1%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$468,207
Total Liabilities	$0
Net Assets	$468,207

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending May
2012

Revenue

$651,301

Expenses

$207,129

Net Income

$444,172

Net Assets

$2,389,394

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$10,814	1.7%
Dividends	$92,468	14.2%
Sales of Assets	$548,019	84.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$161,000	77.7%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,389,394
Total Liabilities	$0
Net Assets	$2,389,394

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Updated January 26, 2026

Paul And Irene Buehner Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $70.1k (2025)

Expenses $63.1k (2025)

Total Assets $264k (2025)

Total Liabilities $12k (2025)

Tax Filings by Year

Fiscal Year Ending May 2025

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending May 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending May 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending May 2013

Revenue

$70.1k (2025)

Expenses

$63.1k (2025)

Total Assets

$264k (2025)

Total Liabilities

$12k (2025)

Fiscal Year Ending May
2025

Fiscal Year Ending May
2024

Fiscal Year Ending May
2023

Fiscal Year Ending May
2022

Fiscal Year Ending May
2021

Fiscal Year Ending May
2020

Fiscal Year Ending May
2019

Fiscal Year Ending May
2018

Fiscal Year Ending May
2017

Fiscal Year Ending May
2016

Fiscal Year Ending May
2015

Fiscal Year Ending May
2014

Fiscal Year Ending May
2013

Fiscal Year Ending May
2012

Fiscal Year Ending May
2011

Fiscal Year Ending May
2010

Fiscal Year Ending May
2009

Fiscal Year Ending May
2008