﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-24T13:04:58-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>371846561</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DAY WILLIS CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1882 W FREDERIC LN</AddressLine1Txt>
        <CityNm>BOISE</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83705</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463675254</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BOISE HIVE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BOIS</BusinessNameControlTxt>
      <PhoneNum>2083444994</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3907 CUSTER DRIVE</AddressLine1Txt>
        <CityNm>BOISE</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83705</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TARA ROSENBERG</PersonNm>
      <PersonTitleTxt>PROGRAMS DIRECTOR</PersonTitleTxt>
      <PhoneNum>2083444994</PhoneNum>
      <SignatureDt>2026-08-20</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TABBATHA L WILLIS</PreparerPersonNm>
      <PTIN>P01276536</PTIN>
      <PhoneNum>2083447988</PhoneNum>
      <PreparationDt>2026-08-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.BOISEHIVE.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>135616</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>70030</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>54402</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>898</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>6395</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>6395</GainOrLossFromSaleOfAssetsAmt>
      <GrossSalesOfInventoryAmt>3891</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>5256</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-1365</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>130360</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>650</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>172489</OtherExpensesTotalAmt>
      <TotalExpensesAmt>173139</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-42779</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>171321</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>307</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>128849</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>90230</BOYAmt>
        <EOYAmt>51151</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>135458</BOYAmt>
        <EOYAmt>135458</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>112510</BOYAmt>
        <EOYAmt>104990</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>338198</BOYAmt>
        <EOYAmt>291599</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>166877</BOYAmt>
        <EOYAmt>162750</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>171321</BOYAmt>
        <EOYAmt>128849</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>BOISE HIVE IS A NON-PROFIT MUSIC RESOURCE CENTER IN BOISE, ID. WE EMPOWER MUSICIANS, AND OTHER ARTISTS, OF ALL AGES WITH AFFORDABLE PRACTICE SPACE, ACCESS AND SUPPORT FOR MENTAL HEALTH SERVICES IF DESIRED, BUSINESS TOOLS, AND A GROWING CATALOG OF RESOURCES TO THRIVE. WE AIM TO PROMOTE CREATIVITY AND SUPPORT THE HEALTH AND CULTURE OF OUR MUSIC COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTING CREATIVITY AND SUPPORT OF THE BOISE MUSIC COMMUNITY.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON RINGELSTETTER</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TARA ROSENBERG</PersonNm>
        <TitleTxt>PROGRAMS DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELLIOTT KIGER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TARA ROSENBERG</PersonNm>
        <TitleTxt>OPERATIONS M</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>TARA ROSENBERG</PersonNm>
        <USAddress>
          <AddressLine1Txt>3907 CUSTER DRIVE</AddressLine1Txt>
          <CityNm>BOISE</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83705</ZIPCd>
        </USAddress>
        <PhoneNum>2083444994</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>54896</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>84942</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102998</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105224</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>70030</CurrentTaxYearAmt>
        <TotalAmt>418090</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>54896</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>84942</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102998</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105224</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>70030</CurrentTaxYearAmt>
        <TotalAmt>418090</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>418090</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>151</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1061</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>898</CurrentTaxYearAmt>
        <TotalAmt>2110</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>38135</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29884</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49634</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56050</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58293</CurrentTaxYearAmt>
        <TotalAmt>231996</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>652196</TotalSupportAmt>
      <PublicSupportCY170Pct>0.64100</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.66300</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 173,703</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 1,931 INTEREST 12,569 INSURANCE 3,110 BANK FEES 2,567 DUES &amp; MEMBERSHIPS 5,796 PROGRAM EXPENSE 25,077 REPAIRS &amp; MAINTENANCE 12,144 SUPPLIES 3,997 UTILITIES 6,441 POSTAGE 78 REFUNDS 154 BOARD EXPENSE 234 MISC FACILITY EXPENSE 293 VOLUNTEER EXPENSE 598 UNCATEGORIZED EXPENSE 2,672 MARKETING 430 MUTUAL AID 684 PRINTING 1,076 CONTRACT SERVICES 84,811 NON-INVESTMENT DEPRECIATION 7,827 TOTAL 172,489</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS ADJUSTMENT 0 BOOK / TAX DEPRECIATION DIFFERENCE 307</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 2,163 2,163 FURNITURE &amp; FIXTURES 196,829 189,031 LESS ACCUMULATED DEPRECIATION 86,482 86,204 IMPROVEMENTS 0 0 MACHINERY &amp; EQUIPMENT 0 0 MISCELLANEOUS 0 0 TOTAL 112,510 104,990</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>NW BANK LOAN 166,877 162,750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>BOISE HIVE IS A NON-PROFIT MUSIC RESOURCE CENTER IN BOISE, ID. WE EMPOWER MUSICIANS, AND OTHER ARTISTS, OF ALL AGES WITH AFFORDABLE PRACTICE SPACE, ACCESS AND SUPPORT FOR MENTAL HEALTH SERVICES IF DESIRED, BUSINESS TOOLS, AND A GROWING CATALOG OF RESOURCES TO THRIVE. WE AIM TO PROMOTE CREATIVITY AND SUPPORT THE HEALTH AND CULTURE OF OUR MUSIC COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>