2026-07-24T10:22:26-05:00 2025-09-30 934739451 PPCO ADVISORS LLC 333 W SANTA CLARA ST SUITE 800 SAN JOSE CA 951131716 990 2024-10-01 940674745 MENLO CIRCUS CLUB MENL 6503224616 190 PARK LN ATHERTON CA 94027 ROBERT MULLIN JR PRESIDENT 6503224616 2026-07-24 1 1 SCOTT WATTERS P01246213 4082877911 2024 2025-03-06 01:10:19Z ROBERT MULLIN JR 190 PARK LN ATHERTON CA 94027 17769160 0 X WWW.MENLOCIRCUSCLUB.COM X 1932 CA TO BIND MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 9 9 168 9 794530 0 0 0 10176962 10965247 24269 -193634 5419060 5566417 15620291 16338030 0 0 0 0 8471955 8811434 0 0 0 5831732 6502730 14303687 15314164 1316604 1023866 25055116 26221987 2326323 2469328 22728793 23752659 X THE ORGANIZATION IS AN EXEMPT SOCIAL CLUB UNDER IRC SECTION 501 (C) (7) WHOSE PROGRAM SERVICE ACTIVITIES ARE ORGANIZED & OPERATED SUBSTANTIALLY FOR THE PLEASURE & RECREATION OF ITS MEMBERS. ALL PROGRAMS OF THE CLUB ARE RELATED TO THE PURPOSE OF PROVIDING SOCIAL & RECREATIONAL BENEFITS TO ITS MEMBERS. 0 0 SOCIAL AND RECREATIONAL PROGRAMS, SEE PART VIII FOR LISTING. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 64 0 1 168 1 1 1 0 0 0 1 1 2346134 1143462 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X FABIAN BOENTE 6503224616 190 PARK LN ATHERTON CA 94025 ROBERT MULLIN JR PRESIDENT 2.00 X X 0 0 0 BRACKEN RICHARDSON VICE PRESIDENT 2.00 X X 0 0 0 STEVE SINCLAIR TREASURER 2.00 X X 0 0 0 KATHLEEN CASTAILLAC SECRETARY 2.00 X X 0 0 0 HOWARD HASSEN DIRECTOR 2.00 X 0 0 0 SANDY LEVISON DIRECTOR 2.00 X 0 0 0 ANN MCPHERSON DIRECTOR 2.00 X 0 0 0 DAN MUMMERY DIRECTOR 2.00 X 0 0 0 BETSY TRIPALDI DIRECTOR 2.00 X 0 0 0 DIRK ZANDER GENERAL MANAGER 50.00 X 309835 0 35764 NIAL BRASH HEAD TENNIS PRO 50.00 X 250091 0 48850 MICHEL ADAMS EXECTIVE CHEF 50.00 X 225039 0 41717 LUIGINA FERRY CONTROLLER 50.00 X 203721 0 33420 KALEB HUM AQUATICS DIRECTOR 50.00 X 180400 0 31292 AMANDA HAY EQUESTRIAN DIRECTOR 50.00 X 269586 0 32062 STEFFEN MROWCZYNSKI F&B DIRECTOR 50.00 X 153720 0 40142 SARAH WARNER MOBERG CIRCUS PROGRAM TRAINER 50.00 X 198446 0 18769 ANNA MILLER DIRECTOR OF COURT SPORTS 50.00 X 177118 0 26705 KEN BOZZUTO FACILITIES DIRECTOR 50.00 X 145588 0 39691 LYA SILVA DIR. OF CATERING/EVENTS 50.00 X 126979 0 24571 GERALD MCCREARY DIR. OF HUMAN RESOURCES 50.00 X 115625 0 5781 2356148 0 378764 15 0 1 0 BCD PARTNERS LLC 332 C STREET REDWOOD CITY CA 94063 VENDOR RESPONSIBLE FOR FITNESS AND PERSO 441654 RELATION INSURANCE SERVICES 1277 TREAT BLVD SUITE 400 WALNUT CREEK CA 94597 INSURANCE BROKER FOR A NUMBER OF THE CLU 113554 2 MEMBERSHIP DUES AND ASSESSMENTS 713990 6600184 6600184 STABLE 713990 3167563 3160563 7000 FITNESS 713990 447043 447043 TENNIS 713990 411470 410470 1000 SWIMMING 713990 228157 228157 110830 110830 10965247 6295 6295 199929 -199929 -199929 -199929 3615114 1231201 2383913 1603678 780235 INITIATION FEES 713990 2346134 2346134 CAPITAL MAINTENANCE DUES 713990 822768 822768 OTHER REVENUE 713990 13602 13602 3182504 16338030 15743429 794530 -199929 X 1442246 5579146 1364441 425601 854 1728753 295963 INCOME TAX EXPENSE -3350 STABLES 942445 FOOD AND BEVERAGE 888198 ADMINISTRATIVE AND GENE 820331 1829536 15314164 2804048 2220928 250000 1385472 1494457 277165 299351 243406 190081 38278539 16932023 20200596 21346516 144429 420654 25055116 26221987 1197822 1375048 938206 1034679 75464 0 114831 59601 2326323 2469328 X 22728793 23752659 22728793 23752659 25055116 26221987 1023866 0 X X 0 1 X 1 0 33080 33080 30721621 12898387 17823234 2050616 1245555 805061 5473222 2788081 2685141 21346516 DEFERRED COMPENSATION 58318 INCOME TAX PAYABLE 1283 59601 X 17569231 1231201 1231201 16338030 0 16338030 16545365 1231201 1231201 15314164 0 15314164 PART X, LINE 2: THE CLUB IDENTIFIES AND EVALUATES ALL UNCERTAIN TAX POSITIONS AND BELIEVES POSITIONS TAKEN ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION FOR ALL OPEN TAX YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,231,201. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,231,201. X 1 1 X X X X 0 0 0 DIRK ZANDER GENERAL MANAGER 233779 0 51434 0 24622 0 15492 0 20272 0 345599 0 0 0 AMANDA HAY EQUESTRIAN DIRECTOR 228706 0 10000 0 30880 0 13479 0 18583 0 301648 0 0 0 NIAL BRASH HEAD TENNIS PRO 230892 0 8500 0 10699 0 12505 0 36345 0 298941 0 0 0 MICHEL ADAMS EXECTIVE CHEF 197847 0 10000 0 17192 0 11252 0 30465 0 266756 0 0 0 LUIGINA FERRY CONTROLLER 143741 0 26170 0 33810 0 10186 0 23234 0 237141 0 0 0 SARAH WARNER MOBERG CIRCUS PROGRAM TRAINER 198302 0 0 0 144 0 5953 0 12816 0 217215 0 0 0 KALEB HUM AQUATICS DIRECTOR 156099 0 10000 0 14301 0 9020 0 22272 0 211692 0 0 0 ANNA MILLER DIRECTOR OF COURT SPORTS 145844 0 0 0 31274 0 8856 0 17849 0 203823 0 0 0 STEFFEN MROWCZYNSKI F&B DIRECTOR 127920 0 9000 0 16800 0 7686 0 32456 0 193862 0 0 0 KEN BOZZUTO FACILITIES DIRECTOR 128243 0 10000 0 7345 0 7279 0 32412 0 185279 0 0 0 LYA SILVA DIR. OF CATERING/EVENTS 120144 0 4000 0 2835 0 6349 0 18222 0 151550 0 0 0 PART I, LINE 1A RELEVANT INFORMATION REGARDING COMPENSATION BENEFITS: UNDER THE TERMS OF THE EMPLOYMENT CONTRACT, THE GENERAL MANAGER OF THE CLUB IS REQUIRED TO LIVE IN CLUB PROVIDED HOUSING WHICH IS LOCATED ON THE PREMISES OF THE CLUB. FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUALS PURCHASE MEMBERSHIP TO THE CLUB AND ARE CHARGED DUES MONTHLY FOR CONTINUED MEMBERSHIP. VOTING MEMBERS ARE LIMITED AND ARE RESPONSIBLE FOR ELECTING THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS OF THE CLUB ELECT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ACTS ON BEHALF OF THE MEMBERS IN SETTING POLICY. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD MAY MAKE CERTAIN DECISIONS WITHOUT THE MEMBERS' APPROVAL. HOWEVER, MANY CHANGES, ESPECIALLY BYLAWS, REQUIRE MEMBER APPROVAL. THE FOLLOWING REQUIRE APPROVAL BY AT LEAST TWO-THIRDS OF THE VOTING MEMBERS: *INCUR DEBT IN EXCESS OF $250,000 FOR ANY ONE YEAR *SALE OR DISSOLUTION OF THE CLUB *REMOVAL OF A DIRECTOR WITHOUT CAUSE *FILLING VACANCIES ON THE BOARD IF THE BOARD FAILS TO DO SO TIMELY *AMEND THE ARTICLES OF INCORPORATION *APPROVAL OF A TRANSACTION BETWEEN THE CLUB AND ONE OR MORE DIRECTORS *LEVY AND COLLECTION OF ASSESSMENTS UPON THE MEMBERS *INCREASE IN NUMBERS OF VOTING MEMBERS *CHANGE THE RIGHTS AND PRIVILEGES OF THE VOTING MEMBERS FORM 990, PART VI, SECTION B, LINE 11B THE CLUB CONTROLLER REVIEWS THE COMPLETED FORM 990 AND RECONCILES IT TO INTERNAL FINANCIAL STATEMENTS. WHEN THE REVIEW IS COMPLETED, THE CONTROLLER NOTIFIES THE GENERAL MANAGER AND FINANCE COMMITTEE THAT THE RETURNS ARE AVAILABLE FOR REVIEW. A BOARD OFFICER SIGNS THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A LIST OF NEW VENDORS IS PROVIDED TO THE GENERAL MANAGER FOR REVIEW OF ANY POSSIBLE CONFLICTS OF INTEREST BEFORE APPROVING THE VENDOR. AT THE BEGINNING OF EVERY YEAR, THE GENERAL MANAGER INVESTIGATES ANY POTENTIAL CONFLICTS OF INTEREST BY QUERYING THE BOARD OF DIRECTORS AND KEY EMPLOYEES FOR POSSIBLE CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 A COMMITTEE OF MEMBERS REVIEWS THE COMPENSATION FOR THE GENERAL MANAGER. HIS COMPENSATION IS COMPARED TO INDUSTRY AND LOCAL DATA TO DETERMINE THE FINAL COMPENSATION AMOUNTS. GENERAL MANAGER REVIEWS THE COMPENSATION FOR THE KEY EMPLOYEES. THEIR COMPENSATION IS COMPARED TO INDUSTRY AND LOCAL DATA TO DETERMINE THE FINAL COMPENSATION AMOUNTS. FORM 990, PART VI, SECTION C, LINE 18 FORMS 990 AND 990T ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. A FEE OF $1.00 WILL BE CHARGED FOR THE FIRST PAGE, AND $0.15 PER PAGE FOR SUBSEQUENT PAGES. POSTAGE COST WILL ALSO BE CHARGED FOR ANY COPIES REQUESTED TO BE MAILED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. GOVERNING DOCUMENTS ARE GIVEN TO NEW MEMBERS AND ARE ALSO PRINTED ON THE ROSTER EACH MEMBER RECEIVES. THE CONFLICT OF INTEREST POLICY IS RECORDED IN THE CLUB'S POLICY MANUAL UNDER "VENDOR AND SERVICES". AUDITED FINANCIAL STATEMENTS ARE AVAILABLE AT THE CLUB'S ANNUAL GENERAL MEETING AND ARE ALSO MAILED TO ALL MEMBERS AFTERWARDS. FORM 990, PART IX, LINE 24E OTHER EXPENSES 626,826. UTILITIES 482,157. REPAIRS AND MAINTENANCE 444,854. PROPERTY TAXES 275,699. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.