﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-12T17:27:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461806592</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HUESTON &amp; COMPANY CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8792 EAST STATE ROAD 70 STE 102</AddressLine1Txt>
        <CityNm>BRADENTON</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34202</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>873264744</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CULINARY FESTIVALS FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CULI</BusinessNameControlTxt>
      <PhoneNum>8434223305</PhoneNum>
      <USAddress>
        <AddressLine1Txt>527 GRAND PRESERVE COVE</AddressLine1Txt>
        <CityNm>BRADENTON</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34212</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GORDON GOURLEY</PersonNm>
      <PersonTitleTxt>TREASUER</PersonTitleTxt>
      <PhoneNum>8434223305</PhoneNum>
      <SignatureDt>2025-02-21</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANTHONY HUESTON III CPA</PreparerPersonNm>
      <PTIN>P00146473</PTIN>
      <PhoneNum>9417440604</PhoneNum>
      <PreparationDt>2025-02-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>58675</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>100</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>58575</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>58675</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>56814</OtherExpensesTotalAmt>
      <TotalExpensesAmt>57314</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1361</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>50</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1411</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>50</BOYAmt>
        <EOYAmt>1411</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>50</BOYAmt>
        <EOYAmt>1411</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>50</BOYAmt>
        <EOYAmt>1411</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CREATE,ORGANIZE AND HOST FOOD AND BEVERAGE EVENTS IN LOCAL COMMUNITIES ACROSS THE SOUTHEASTERN U.S.WHERE MEMBERS OF THE PUBLIC ARE INVITED TO ATTEND THE EVENTS TO SAMPLE THE FOOD AND BEVERAGE OFFERINGS. THE GOAL OF THE EVENTS ARE TO BRING AWARENESS TO THE LOCAL RESTAURANTS AND BEVERAGE BUSINESSES AND TO BUILD COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BRING AWARENESS TO THE LOCAL RESTAURANTS AND BEVERAGE BUSINESS AND TO BUILD COMMUNITY.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BRING AWARENESS TO THE LOCAL RESTAURANTS AND BEVERAGE BUSINESS AND TO BUILD COMMUNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>57314</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>57314</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANELLE GOURLEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GORDON GOURLEY</PersonNm>
        <TitleTxt>TREASUER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICHOLAS GOURLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>GORDON GOURLEY</PersonNm>
        <USAddress>
          <AddressLine1Txt>527 GRAND PRESERVE COVE</AddressLine1Txt>
          <CityNm>BRADENTON</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34212</ZIPCd>
        </USAddress>
        <PhoneNum>8434223305</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>100</CurrentTaxYearAmt>
        <TotalAmt>100</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>58575</CurrentTaxYearAmt>
        <TotalAmt>58575</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>58675</CurrentTaxYearAmt>
        <TotalAmt>58675</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>58675</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>58675</CurrentTaxYearAmt>
        <TotalAmt>58675</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BADGES 248 BEVERAGE MANAGEMENT 9,000 CREATIVE LABOR 190 EVENT FOOD EXPENSE 1,629 EVENT MANAGEMENT FEES 35,550 HOTEL &amp; FOOD 4,235 ICE 1,064 SINAGE 298 SOCIAL MEDIA 3,450 TALENT EXPENSES 1,150 TOTAL 56,814</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>CREATE,ORGANIZE AND HOST FOOD AND BEVERAGE EVENTS IN LOCAL COMMUNITIES ACROSS THE SOUTHEASTERN U.S.WHERE MEMBERS OF THE PUBLIC ARE INVITED TO ATTEND THE EVENTS TO SAMPLE THE FOOD AND BEVERAGE OFFERINGS. THE GOAL OF THE EVENTS ARE TO BRING AWARENESS TO THE LOCAL RESTAURANTS AND BEVERAGE BUSINESSES AND TO BUILD COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>BRING AWARENESS TO THE LOCAL RESTAURANTS AND BEVERAGE BUSINESS AND TO BUILD COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>