XML 59 R46.htm IDEA: XBRL DOCUMENT
v3.20.2

Note 8 - Investments, Including Investments Accounted for Using the Equity Method (Details Textual) - USD ($) |  |  |  | 1 Months Ended | 3 Months Ended | 6 Months Ended
--- | --- | --- | --- | --- | --- | ---
Jan. 13, 2020 | May 31, 2018 | Dec. 31, 2017 | Mar. 31, 2020 | May 31, 2019 | Jan. 31, 2018 | Jun. 30, 2020 | Jun. 30, 2019 | Jun. 30, 2020 | Jun. 30, 2019
Gain (Loss) on Sale of Investments, Total |  |  |  |  |  |  | $ 3,643,607 | $ 304,462 | $ 3,669,875 | $ 424,844
Preferred Units Redeemed During the Period |  |  |  |  |  |  |  |  | 6,000,000 | 0
Payments to Acquire Equity Method Investments |  |  |  |  |  |  |  |  | 1,500,000 | $ (0)
Unconsolidated Affiliates [Member] | Board of Directors [Member] |  |  |  |  |  |  |  |  |  |
Equity Method Investments |  |  |  |  |  |  | $ 746,123 |  | $ 746,123 |
Unconsolidated Affiliates [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Ownership Percentage |  |  |  |  |  |  | 5.60% |  | 5.60% |
Unconsolidated Affiliates [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Ownership Percentage |  |  |  |  |  |  | 30.00% |  | 30.00% |
The 24th Street Fund I, LLC [Member] |  |  |  |  |  |  |  |  |  |
Payments to Acquire Equity Method Investments |  |  |  | $ 1,500,000 |  |  |  |  |  |
Breezeway Homes Inc. [Member] |  |  |  |  |  |  |  |  |  |
Preferred Stock, Dividend Rate, Per-Dollar-Amount (in dollars per share) |  |  |  |  |  | $ 2,665 |  |  |  |
Preferred Stock [Member] | Breezeway Homes Inc. [Member] |  |  |  |  |  |  |  |  |  |
Debt Conversion, Converted Instrument, Shares Issued (in shares) |  |  |  |  |  | 31,227 |  |  |  |
US Treasury Notes Securities [Member] |  |  |  |  |  |  |  |  |  |
Gain (Loss) on Sale of Investments, Total |  |  |  |  |  |  |  |  | $ 3,794 |
Corporate Bond Securities [Member] |  |  |  |  |  |  |  |  |  |
Debt Securities, Unrealized Gain (Loss), Total |  |  |  |  |  |  |  |  | 206,068 |
Voting Common Stock of Privately Held Company CB&T Holding Corporation [Member] |  |  |  |  |  |  |  |  |  |
Payments to Acquire Long-term Investments |  | $ 19,058,485 |  |  |  |  |  |  |  |
Cost Method Investment, Ownership Percentage |  | 14.99% |  |  |  |  |  |  |  |
Non-voting Common Units of LLC [Member] |  |  |  |  |  |  |  |  |  |
Payments to Acquire Long-term Investments |  |  | $ 10,000,000 |  |  |  |  |  |  |
Cost Method Investment, Ownership Percentage |  |  | 5.60% |  |  |  |  |  |  |
Non-voting Preferred Units of DFH LLC [Member] |  |  |  |  |  |  |  |  |  |
Payments to Acquire Long-term Investments |  |  |  |  | $ 12,000,000 |  |  |  |  |
Mandatory Preferred Return, Percent |  |  |  |  | 14.00% |  |  |  |  |
Percent of Preferred Units Convertible to Non-voting Common Units |  |  |  |  | 25.00% |  |  |  |  |
Preferred Units Redeemed During the Period | $ 6,000,000 |  |  |  |  |  |  |  |  |
Voting Convertible Preferred Stock of Breezeway Homes, Inc. [Member] |  |  |  |  |  |  |  |  |  |
Cost-method Investments, Other than Temporary Impairment |  |  |  |  |  |  |  |  | $ 0 |

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the cost method of accounting. + References No definition available. + Details
Name: | bomn_CostMethodInvestmentOwnershipPercentage
Namespace Prefix: | bomn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the mandatory preferred return the investee must provide on preferred units. + References No definition available. + Details
Name: | bomn_MandatoryPreferredReturnPercent
Namespace Prefix: | bomn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of preferred units, as a percentage, that are convertible to non-voting common units upon the vesting date. + References No definition available. + Details
Name: | bomn_PercentOfPreferredUnitsConvertibleToNonvotingCommonUnits
Namespace Prefix: | bomn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of cash inflow from redemption of preferred units. + References No definition available. + Details
Name: | bomn_ProceedsFromRedemptionOfPreferredUnits
Namespace Prefix: | bomn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the cost method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment. + References No definition available. + Details
Name: | us-gaap_CostmethodInvestmentsOtherThanTemporaryImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4332-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4304-108586 + Details
Name: | us-gaap_DebtConversionConvertedInstrumentSharesIssued1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), investment in debt security measured at amortized cost (held-to-maturity) and investment in debt security measured at fair value with change in fair value recognized in net income (trading). + References No definition available. + Details
Name: | us-gaap_DebtSecuritiesUnrealizedGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_EquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The net realized gain (loss) on investments sold during the period, not including gains (losses) on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity, which, for cash flow reporting, is a component of proceeds from investing activities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 + Details
Name: | us-gaap_GainLossOnSaleOfInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, beyond the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the long-term. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireLongtermInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount per share used to calculated dividend payments on preferred stock. + References No definition available. + Details
Name: | us-gaap_PreferredStockDividendRatePerDollarAmount
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=bomn_UnconsolidatedAffiliatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=bomn_BoardOfDirectorsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=bomn_The24thStreetFundILLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=bomn_BreezewayHomesIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_USTreasuryNotesSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_CorporateBondSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=bomn_VotingCommonStockOfPrivatelyHeldCompanyCBTHoldingCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=bomn_NonvotingCommonUnitsOfLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=bomn_NonvotingPreferredUnitsOfDFHLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=bomn_VotingConvertiblePreferredStockOfBreezewayHomesIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |