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Document And Entity Information - USD ($)
 12 Months Ended
Dec. 31, 2020
May 24, 2021
Jun. 30, 2020
Document Information [Line Items]      
Entity Central Index Key 0001494582    
Entity Registrant Name BOSTON OMAHA Corp    
Amendment Flag true    
Current Fiscal Year End Date --12-31    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2020    
Document Type 10-K/A    
Document Annual Report true    
Document Period End Date Dec. 31, 2020    
Document Transition Report false    
Entity File Number 001-38113    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 27-0788438    
Entity Address, Address Line One 1601 Dodge Street, Suite 3300    
Entity Address, City or Town Omaha    
Entity Address, State or Province NE    
Entity Address, Postal Zip Code 68102    
City Area Code 857    
Local Phone Number 256-0079    
Title of 12(b) Security Class A common stock, $0.001 par value per share    
Trading Symbol BOMN    
Security Exchange Name NASDAQ    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Non-accelerated Filer    
Entity Small Business true    
Entity Emerging Growth Company false    
Entity Shell Company false    
Entity Public Float     $ 237,457,984
Amendment Description Boston Omaha Corporation (the “Company”) is filing this Amendment No. 1 on Form 10-K/A (the “Amendment” or “Form 10-K/A”) to amend and restate certain items in its Annual Report on Form 10-K as of December 31, 2020 and for the year then ended, originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 29, 2021 (the “Original Filing”). Except as described below, no other information included in the Original Filing is being amended or updated by this Amendment and this Amendment does not purport to reflect any information or events subsequent to the Original Filing.   Restatement Background   In the second quarter of 2021, the Company re-evaluated its accounting for its investment in Yellowstone Acquisition Company (“Yellowstone”), the special purpose acquisition company which the Company sponsored, and determined that it should consolidate Yellowstone pursuant to Accounting Standards Codification 810 “Consolidation” rather than account for it as an equity-method investee under ASC 323 “Equity Method and Joint Ventures.”   As a result of the foregoing, on May 13, 2021, the Board of Directors of the Company (the “Board”), concluded that the Company’s audited consolidated financial statements as of and for the year ended December 31, 2020  (collectively, the “Non-Reliance Periods”), included in the Annual Report filed with the SEC on March 29, 2021 should no longer be relied upon due to the absence of the consolidated financial information of Yellowstone within the financial statements of the Company for the period from the date of Yellowstone's initial public offering on October 26, 2020  through December 31, 2020.   Accordingly on May 18, 2021, the Company announced that it would restate its historical financial results for the Non-Reliance Periods to reflect the change in accounting treatment for its investment in Yellowstone. Yellowstone’s accounts are included in the financial statements restated herein.  In connection with the restatement, the Company’s management reassessed the effectiveness of the Company’s disclosure controls and procedures and internal control over financial reporting as of December 31, 2020. As a result of that reassessment, the Company’s management determined that its disclosure controls and procedures and internal control over financial reporting were not effective as of December 31, 2020 related to its risk assessment and controls over the accounting and financial reporting for the formation of Yellowstone Acquisition Company.  Specifically, the Company did not design and implement effective controls addressing the technical accounting complexities associated with the formation of a special purpose acquisition company. For a discussion of management’s consideration of our disclosure controls and procedures, internal control over financial reporting, and the related material weakness see Part II, Item 9.A, “Controls and Procedures” of this Form 10-K/A.   Table of Contents   The following items included in the Original Filing are amended by this Amendment:   Part I, Item 1. Business   Part I, Item 1A. Risk Factors   Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations   Part II, Item 8. Financial Statements and Supplementary Data   Part II, Item 9.A. Controls and Procedures   Part III, Item 13. Certain Relationships and Related Transactions, and Director Independence   Part IV, Item 15. Exhibits   In addition, the Company is including with this Form 10-K/A currently dated certifications from its principal executive officers and principal financial officer. These certifications are filed or furnished, as applicable, as Exhibits 31.1 and 32.1.   Except for the error described above and an additional error correction outlined in Note 2 to the financial statements, no other information included in the Original Filing is being amended or updated by this Amendment and this Amendment does not purport to reflect any information or events subsequent to the Original Filing. Accordingly, this Amendment should be read in conjunction with the Original Filing and with our filings with the SEC subsequent to the Original Filing.    
Common Class B [Member]      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   1,055,560  
Common Class A [Member]      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   28,520,555