b"EMERALD PARTNERPetrinovich Pugh & CoCONTACTRichard O'Leary, CPA 333 W. Santa Clara Street, Ste 800(408) 287-7911 San Jose, CA [email protected] Accounting Services, Audit and Tax Consulting, Consulting ServicesABOUTPetrinovich Pugh & Co is a full-service CPA and consulting firm in San Jose, California. PPCO is the leading provider of audit and review services, tax and consulting services to the Private Club Industry in Northern California. We are experts in the preparation of tax-exempt organization and IRC section 277 corporate income tax returns, IRS exemption rules, and recordkeeping requirements. 26"