Class MyMenuItem
    Inherits MenuItem
    Private _ForumId As Integer
    Public Sub New(ByVal Text As String, ByVal ForumId As Integer)
        MyBase.New(Text)
        Me.ForumID = ForumId
    End Sub
    Public Property ForumID() As Integer
        Get
            Return _ForumId
        End Get
        Set(ByVal Value As Integer)
            _ForumId = Value
        End Set
    End Property
End Class

        Dim mm As New MainMenu
        Dim mi1 As New MyMenuItem("Test", 20)
        Dim mi2 As New MyMenuItem("Test", 10)
        mi1.MenuItems.Add(mi2)
        AddHandler mi1.Click, AddressOf MenuClick
        AddHandler mi2.Click, AddressOf MenuClick
        mm.MenuItems.Add(mi1)
        Me.Menu = mm

 Private Sub MenuClick(ByVal sender As Object, ByVal e As EventArgs)
        Dim mi As MyMenuItem = DirectCast(sender, MyMenuItem)
        MessageBox.Show(mi.ForumId.ToString)
    End Sub