<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-20T20:33:41-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>954644304</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WBC ENTERPRISES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7349 MILLIKEN AVE SUITE 140116</AddressLine1Txt>
        <CityNm>RANCHO CUCAMONGA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91730</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>861870388</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MEASURE OF HEARTS FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MEAS</BusinessNameControlTxt>
      <PhoneNum>3238754486</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5777 W CENTURY BLVD STE 1110</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90045</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ARISTELA ROBERSON</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>3238754486</PhoneNum>
      <SignatureDt>2024-06-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ARISTELA</PersonFirstNm>
        <PersonLastNm>ROBERSON</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>NISHON WATSON EA</PreparerPersonNm>
      <PTIN>P01239935</PTIN>
      <PhoneNum>9092066387</PhoneNum>
      <PreparationDt>2024-06-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</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>196276</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>131966</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>64310</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>196276</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>15763</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>53445</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>84599</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>152</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>14016</OtherExpensesTotalAmt>
      <TotalExpensesAmt>167975</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>28301</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>47035</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>75336</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>47035</BOYAmt>
        <EOYAmt>68208</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>7128</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>47035</BOYAmt>
        <EOYAmt>75336</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>47035</BOYAmt>
        <EOYAmt>75336</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MEASURE OF HEARTS FOUNDATION STRIVES TO SERVE DISADVANTAGED AND VULNERABLE COMMUNITIES FROM THE HEART AND PROVIDE WOMEN AND MEN RECENTLY RELEASED FROM INCARCERATION REENTRY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEASURE OF HEARTS FOUNDATION STRIVES TO SERVE DISADVANTAGED AND VULNERABLE COMMUNITIES FROM THE HEART AND PROVIDE WOMEN AND MEN RECENTLY RELEASED FROM INCARCERATION REENTRY - PROVIDE HOUSING</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3589</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEASURE OF HEARTS FOUNDATION STRIVES TO SERVE DISADVANTAGED AND VULNERABLE COMMUNITIES FROM THE HEART AND PROVIDE WOMEN AND MEN RECENTLY RELEASED FROM INCARCERATION REENTRY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>492</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>4081</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARISTELA ROBERSON</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>70.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH BOWMAN</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COURTNEY REAVES</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES ROBERSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</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>ARISTELA ROBERSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>5777 W CENTURY BLVD</AddressLine1Txt>
          <AddressLine2Txt>STE 1110</AddressLine2Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90045</ZIPCd>
        </USAddress>
        <PhoneNum>3238754486</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>90583</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>131966</CurrentTaxYearAmt>
        <TotalAmt>222549</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>90583</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>131966</CurrentTaxYearAmt>
        <TotalAmt>222549</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>222549</PublicSupportTotal170Amt>
      <TotalSupportAmt>222549</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>70313</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND MARKETING 1,035 OFFICE EXPENSES 2,017 SOFTWARE AND APPS 1,096 OFFICE SUPPLIES 525 DUES AND SUBSCRIPTIONS 265 TELEPHONE 110 WEBSITE EXPENSES 891 TRAVEL EXPENSES 79 VEHICLE EXPENSES 87 INSURANCE 5,997 AUTO EXPENSES 353 MEALS 796 SUPPLIES&amp;MATERIALS 765 TOTAL 14,016</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FIXED ASSETS 0 7,128 TOTAL 0 7,128</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>MEASURE OF HEARTS FOUNDATION STRIVES TO SERVE DISADVANTAGED AND VULNERABLE COMMUNITIES FROM THE HEART AND PROVIDE WOMEN AND MEN RECENTLY RELEASED FROM INCARCERATION REENTRY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>MEASURE OF HEARTS FOUNDATION STRIVES TO SERVE DISADVANTAGED AND VULNERABLE COMMUNITIES FROM THE HEART AND PROVIDE WOMEN AND MEN RECENTLY RELEASED FROM INCARCERATION REENTRY</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
