2024-11-15T11:15:41-06:00 2023-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2023-01-01 826442641 THE SHERWIN-WILLIAMS COMPANY SUPPLEMENTAL UNEMPLOYMENT BENEFITS TRUST SHER 2165662000 101 PROSPECT AVE NW TAX D 1220GH CLEVELAND OH 44115 GREGORY P SOFISH SENIOR VICE PRESIDENT - HR 2165662000 2024-11-08 1 0 JEFFREY R SPENCER CPA P01367852 2168317171 2024-11-08 2023 2024-10-15 13:58:12Z GREGORY P SOFISH 101 PROSPECT AVE NW TAX D 1220GH CLEVELAND OH 44115 702679 0 X N/A X 2018 OH PROVIDES SUPPLEMENTAL UNEMPLOYMENT COMPENSATION BENEFITS. 1 0 0 1 0 0 0 0 115042 702679 0 0 0 0 115042 702679 0 0 115042 702679 0 0 0 0 0 0 0 115042 702679 0 0 5000 5000 0 0 5000 5000 PROVIDES SUPPLEMENTAL UNEMPLOYMENT COMPENSATION BENEFITS. 0 0 702679 PROVIDES SUPPLEMENTAL UNEMPLOYMENT COMPENSATION BENEFITS. 702679 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X PAMELA M JOHNSON 2165662000 101 PROSPECT AVE NW TAX DEPT CLEVELAND OH 44115 X THE SHERWIN-WILLIAMS CO TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 702679 702679 702679 702679 702679 0 0 702679 702679 702679 702679 0 0 5000 5000 5000 5000 0 0 X 0 0 0 0 5000 5000 5000 5000 5000 5000 0 0 X X 0 1 X 1 0 0 X 702679 0 702679 0 702679 702679 0 702679 0 702679 PART X, LINE 2: THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED JULY 30, 2018, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(17) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME, THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX- EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE UNCERTAIN TAX POSITIONS TAKEN BY THE PLAN. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ARE RECOGNIZED WHEN THE POSITION IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, TO BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE PLAN HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION PROVIDES A COMPLETE COPY OF THE FORM 990 TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE SHERWIN-WILLIAMS COMPANY 101 PROSPECT AVE CLEVELAND OH 44115 340526850 PAINT MFG. OH C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 THE SHERWIN-WILLIAMS COMPANY S 702679