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Consolidated Balance Sheets - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Current Assets:    
Cash and cash equivalents $ 25,493,141 $ 72,508,528
Cash held by BOAM funds and other 8,146,792 0
Investments held in trust - special purpose acquisition company 0 138,760,121
Accounts receivable, net 5,831,366 4,468,863
Interest receivable 196,066 32,235
Short-term investments 6,288,828 4,728,995
Marketable equity securities 8,768,938 70,617,497
U. S. Treasury securities 33,520,401 87,544,904
Funds held as collateral assets 21,026,579 9,185,872
Prepaid expenses 4,689,132 2,862,913
Total Current Assets 113,961,243 390,709,928
Property and Equipment, net 115,589,940 76,455,026
Other Assets:    
Goodwill 179,463,522 151,336,976
Intangible assets, net 68,342,042 45,352,052
Investments 26,136,636 19,316,769
Investments in unconsolidated affiliates 114,133,349 61,660,905
Deferred policy acquisition costs 1,255,320 812,898
Right of use assets 64,719,405 61,252,888
Other 116,402 156,351
Total Other Assets 454,166,676 339,888,839
Total Assets 683,717,859 807,053,793
Current Liabilities:    
Accounts payable and accrued expenses 10,963,784 25,270,869
Short-term payables for business acquisitions 4,219,358 1,618,102
Lease liabilities 5,203,981 4,580,833
Funds held as collateral 21,026,579 9,185,872
Unearned premiums 7,158,726 4,912,538
Current maturities of long-term debt 1,545,090 1,490,427
Deferred underwriting fee payable 0 4,759,615
Deferred revenue 2,531,222 2,207,427
Other current liabilities 330,000 0
Total Current Liabilities 52,978,740 54,025,683
Long-term Liabilities:    
Asset retirement obligations 3,569,580 3,162,725
Lease liabilities 59,281,733 56,032,547
Long-term debt, less current maturities 26,954,180 28,509,573
Other long-term liabilities 335,828 1,399,655
Warrants liability 0 5,576,908
Deferred tax liability 13,948,419 17,750,980
Total Liabilities 157,068,480 166,458,071
Redeemable Noncontrolling Interest 15,713,021 144,270,503
Stockholders' Equity:    
Preferred stock, $.001 par value, 1,000,000 shares authorized, 0 shares issued and outstanding 0 0
Additional paid-in capital 483,917,938 483,855,423
Retained earnings 19,579,645 12,440,097
Total Boston Omaha Stockholders' Equity 503,527,290 496,325,219
Noncontrolling interests 7,409,068 0
Total Equity 510,936,358 496,325,219
Total Liabilities, Redeemable Noncontrolling Interest, and Equity 683,717,859 807,053,793
Common Class A [Member]    
Stockholders' Equity:    
Common Stock 28,651 28,643
Common Class B [Member]    
Stockholders' Equity:    
Common Stock $ 1,056 $ 1,056