﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T14:06:41-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>331374517</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PKF O'CONNOR DAVIES ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>500 MAMARONECK AVENUE SUITE 301</AddressLine1Txt>
        <CityNm>HARRISON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>105281633</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>934238881</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TONO FESTIVAL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TONO</BusinessNameControlTxt>
      <PhoneNum>9145007663</PhoneNum>
      <USAddress>
        <AddressLine1Txt>227 WEST 77TH PHB</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10024</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SAMANTHA OZER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9145007663</PhoneNum>
      <SignatureDt>2025-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MELISSA MODELSON</PreparerPersonNm>
      <PTIN>P01603524</PTIN>
      <PhoneNum>9143818900</PhoneNum>
      <PreparationDt>2025-11-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>84404</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>81944</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>2460</InvestmentIncomeAmt>
      <TotalRevenueAmt>84404</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>46670</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>38360</OtherExpensesTotalAmt>
      <TotalExpensesAmt>85030</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-626</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-80000</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>25772</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-54854</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>171</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>171</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>80000</BOYAmt>
        <EOYAmt>55025</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-80000</BOYAmt>
        <EOYAmt>-54854</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TONO, A US NON-PROFIT ARTS ORGANIZATION, SUPPORTS TIME-BASED ART LIKE PERFORMANCE, DANCE, MUSIC, AND FILM. THROUGH ARTIST COMMISSIONS AND GLOBAL PARTNERSHIPS, TONO FOSTERS RESEARCH, INTERDISCIPLINARY EXCHANGE, AND EXPERIMENTAL PROGRAMMING ACROSS DIVERSE CONTEXTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TONO FESTIVAL TOOK PLACE FROM MARCH 12-24TH 2024 ACROSS CENTRO DE CULTURA DIGITAL, CENTRO CULTURAL ESPANA EN MEXICO, LABORATORIO ARTE ALAMEDA, MUSEO AMPARO (PUEBLA), MUSEO EX TERESA ARTE ACTUAL, MUSEO CARAMO DE DOLORES IN CHAPULTEPEC PARK, AND A MUSIC VENUE IN COLLABORATION WITH POR DETROIT AND BUTT MAGAZINE.THE FESTIVAL INCLUDED THE NEWEST CHAPTER OF GABRIEL MASSAN: CONTINUITY FLAWS: RUMORS OF A LEAK, AN INNOVATIVE DIGITAL ARTWORK CO-COMMISSIONED BY TONO FESTIVAL AND SERPENTINE ARTS TECHNOLOGIES, THAT CONNECTS WITH THIRD WORLD: THE BOTTOM DIMENSION, MASSAN'S ONGOING PROJECT COMMISSIONED AND PRODUCED BY SERPENTINE ARTS TECHNOLOGIES, POWERED BY TEZOS; THE MEXICAN PREMIERE OF VIDEO INSTALLATIONS BY ALI CHERRI AND EMILIJA SKARNULYTE; A NEW DANCE COMMISSION BY NICOLAS POGGI; THE MEXICAN PREMIERE OF A PERFORMANCE BY JOSHUA SERAFIN; A NEW MUSIC PERFORMANCE BY TANIA XIMENA; A MUSIC PERFORMANCE BY EMILIJA KARNULYT AND EZETA, AMONGST OTHER ACTIVITIES.TONO ALSO LAUNCHED A PARTNERSHIP WITH THE PREZ ART MUSEUM MIAMI TO SHARE VIDEO ART WITH A WIDER AUDIENCE BY PRESENTING A SERIES OF WORKS IN A CINEMA IN MEXICO CITY DURING THE FESTIVAL AND ONLINE ON PAMMTV AND IN THE PAMM AUDITORIUM THROUGH OCTOBER 14TH. ARTISTS INCLUDED BIARRITZZZ (BRAZIL), DANIELLE BRATHWAITE-SHIRLEY (UK), SEBA CALFUQUEO (CHILE), LEO CASTAEDA (COLOMBIA), ALI CHERRI (LEBANON), COLECTIVO IXQCREAR (GUATEMALA), CRISTBAL CEA (CHILE), SIMON(E) JAIKIRIUMA PAETAU AND CARLOS MOTTA (COLOMBIA), EDNY JEAN JOSEPH (US/HAITI), (LA)HORDE (FRANCE), AGNES QUESTIONMARK (ITALY) AND TANIA XIMENA (MEXICO).</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>74200</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>74200</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMANTHA OZER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ENRIQUE NORDEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUCIA SANDOMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>1</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="RetDoc1042800001">55025</LoansToFromOfficersAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SAMANTHA OZER</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>227 WEST 77TH PHB</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10024</ZIPCd>
        </USAddress>
        <PhoneNum>9145007663</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>20000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81943</CurrentTaxYearAmt>
        <TotalAmt>101943</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>20000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81943</CurrentTaxYearAmt>
        <TotalAmt>101943</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>65646</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>36297</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>2460</CurrentTaxYearAmt>
        <TotalAmt>2460</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>104403</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>SAMANTHA OZER</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>OFFICER OF ORGANIZATION</RelationshipWithOrgTxt>
        <LoanPurposeTxt>INITIAL FUNDING</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>35025</OriginalPrincipalAmt>
        <BalanceDueAmt>35025</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>ALYZZA OZER</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>FAMILY MEMBER OF OFFICER</RelationshipWithOrgTxt>
        <LoanPurposeTxt>INITIAL FUNDING</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>20000</OriginalPrincipalAmt>
        <BalanceDueAmt>20000</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>55025</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>KIND AND LOCATION OF PROPERTY: RENTAL INCOME. AMOUNT: 2,460.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: WEBSITE FEES. AMOUNT: 1,010. DESCRIPTION: PHOTOGRAPHER FEES. AMOUNT: 4,385. DESCRIPTION: PROJECT FEES. AMOUNT: 5,614. DESCRIPTION: TRAVEL COSTS. AMOUNT: 7,849. DESCRIPTION: PER DIEMS. AMOUNT: 840. DESCRIPTION: FABRICATOR FEES. AMOUNT: 3,337. DESCRIPTION: MATERIALS. AMOUNT: 15,325. TOTAL TO FORM 990-EZ, LINE 16: 38,360.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 25,772.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: LOANS PAYABLE. BEG. OF YEAR AMOUNT: 80,000. END OF YEAR AMOUNT: 55,025.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>