﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-08T14:19:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161092347</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MENGEL METZGER BARR &amp; CO LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>100 CHESTNUT STREET SUITE 1200</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14604</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>464614228</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ATMOSPHERE FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ATMO</BusinessNameControlTxt>
      <PhoneNum>9145255984</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5959 BROADWAY</AddressLine1Txt>
        <CityNm>BRONX</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10463</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JESSE J GREENE JR</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9145255984</PhoneNum>
      <SignatureDt>2024-08-02</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHELBY L STENSON</PreparerPersonNm>
      <PTIN>P00440078</PTIN>
      <PhoneNum>5854231860</PhoneNum>
      <PreparationDt>2024-08-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>3318</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>96</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>3222</OtherRevenueTotalAmt>
      <TotalRevenueAmt>3318</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>43125</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>75</OtherExpensesTotalAmt>
      <TotalExpensesAmt>43200</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-39882</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>129149</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>89267</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40149</BOYAmt>
        <EOYAmt>267</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>89000</BOYAmt>
        <EOYAmt>89000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>129149</BOYAmt>
        <EOYAmt>89267</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>129149</BOYAmt>
        <EOYAmt>89267</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ASSIST, AS NEEDED, THE ATMOSPHERE ACADEMY PUBLIC CHARTER SCHOOLS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ATMOSPEHERE FOUNDATION INC. (AF) CONTINUES TO STANDBY TO ASSIST ATMOSPHERE ACADEMY PUBLIC CHARTER SCHOOLS (AA) (EIN 47-1504209) AS NEEDED.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>43125</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>43125</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>43125</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALLAN DILLON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COLIN J GREENE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSE J GREENE JR</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</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>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JESSE J GREENE JR</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>5959 BROADWAY</AddressLine1Txt>
          <CityNm>BRONX</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10463</ZIPCd>
        </USAddress>
        <PhoneNum>9145255984</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>
        <CurrentTaxYearMinus3YearsAmt>786</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10469</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122268</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>97</CurrentTaxYearAmt>
        <TotalAmt>133620</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>786</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10469</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122268</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>97</CurrentTaxYearAmt>
        <TotalAmt>133620</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>130000</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>3620</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>3222</CurrentTaxYearAmt>
        <TotalAmt>3222</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>136842</TotalSupportAmt>
      <PublicSupportCY170Pct>0.02650</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsPY170Ind>X</ThirtyThrPctSuprtTestsPY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, SECTION A, LINE 5:</FormAndLineReferenceDesc>
        <ExplanationTxt>IT WAS DISCOVERED THAT THE ORGANIZATION HAD NOT BEEN FILLING OUT THE ABOVE-MENTIONED LINE IN ACCORDANCE WITH INSTRUCTIONS FOR PART II OF SCHEDULE A. THE ORGANIZATION HAS GONE BACK AND FILLED IN PRIOR YEARS' INFORMATION TO CORRECTLY CALCULATE THE PUBLIC SUPPORT PERCENTAGE FOR 2023 UNDER PART II. THE ORGANIZATION WILL NOT BE AMENDING PRIOR RETURNS FOR THIS MISSING INFORMATION.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 3,222.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS . GRANTEE NAME: FORDHAM UNIVERSITY. GRANTEE ADDRESS: 441 EAST FORDHAM ROAD BRONX, NY 10458. DATE OF GIFT: 08/08/23. AMOUNT GIVEN: 2,500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: MANHATTAN COLLEGE. GRANTEE ADDRESS: 4513 MANHATTAN COLLEGE PKWY BRONX, NY 10471. DATE OF GIFT: 08/08/23. AMOUNT GIVEN: 1,875.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: UNIVERSITY AT ALBANY. GRANTEE ADDRESS: 36 CAMPAGNA DR ALBANY, NY 12205. DATE OF GIFT: 08/08/23. AMOUNT GIVEN: 1,250.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: HUNTER COLLEGE. GRANTEE ADDRESS: 695 PARK AVE NEW YORK, NY 10065. DATE OF GIFT: 08/29/23. AMOUNT GIVEN: 3,750.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: MANHATTAN COLLEGE. GRANTEE ADDRESS: 4513 MANHATTAN COLLEGE PKWY BRONX, NY 10471. DATE OF GIFT: 08/29/23. AMOUNT GIVEN: 3,750.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: UNIVERSITY AT ALBANY. GRANTEE ADDRESS: 36 CAMPAGNA DR ALBANY, NY 12205. DATE OF GIFT: 08/29/23. AMOUNT GIVEN: 2,500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: FORDHAM UNIVERSITY. GRANTEE ADDRESS: 441 EAST FORDHAM ROAD BRONX, NY 10458. DATE OF GIFT: 08/29/23. AMOUNT GIVEN: 5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: CASE WESTERN RESERVE UNIVERSITY. GRANTEE ADDRESS: 10900 EUCLID AVE CLEVELAND, OH 44106. DATE OF GIFT: 09/12/23. AMOUNT GIVEN: 5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: MASSACHUSETTS INSTITUTE OF TECHNOLOGY. GRANTEE ADDRESS: 77 MASSACHUSETTS AVE CAMBRIDGE, MA 02139. DATE OF GIFT: 09/12/23. AMOUNT GIVEN: 5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: UNIVERSITY OF MASSACHUSETTS BOSTON. GRANTEE ADDRESS: 100 MORRISSEY BLVD BOSTON, MA 02125. DATE OF GIFT: 09/12/23. AMOUNT GIVEN: 7,500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS PAID ON BEHALF OF RECIPIENTS. GRANTEE NAME: LOYOLA UNIVERSITY MARYLAND. GRANTEE ADDRESS: 4501 NORTH CHARLES STREET BALTIMORE, MD 21210. DATE OF GIFT: 09/13/23. AMOUNT GIVEN: 5,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 43,125.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: STATE FILING FEES. AMOUNT: 75.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: LOANS RECEIVABLE RELATED PARTY. BEG. OF YEAR AMOUNT: 89,000. END OF YEAR AMOUNT: 89,000.</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>