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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Mar. 31, 2023
Dec. 31, 2022
Current Assets:    
Cash and cash equivalents $ 15,902,452 $ 25,493,141
Cash held by BOAM funds and other 11,414,125 8,146,792
Accounts receivable, net 6,385,096 5,831,366
Interest receivable 185,499 196,066
Short-term investments 11,735,816 6,288,828
Marketable equity securities 8,454,006 8,768,938
U. S. Treasury securities 57,687,945 33,520,401
Funds held as collateral assets 21,207,071 21,026,579
Prepaid expenses 5,452,660 4,689,132
Total Current Assets 138,424,670 113,961,243
Property and Equipment, net 120,876,888 115,589,940
Other Assets:    
Goodwill 179,463,522 179,463,522
Intangible assets, net 66,552,490 68,342,042
Investments 26,136,636 26,136,636
Investments in unconsolidated affiliates 109,153,271 114,133,349
Deferred policy acquisition costs 1,327,897 1,255,320
Right of use assets 64,304,426 64,719,405
Other 116,402 116,402
Total Other Assets 447,054,644 454,166,676
Total Assets 706,356,202 683,717,859
Current Liabilities:    
Accounts payable and accrued expenses 10,677,418 10,963,784
Short-term payables for business acquisitions 1,062,171 4,219,358
Lease liabilities 5,228,891 5,203,981
Funds held as collateral 21,207,071 21,026,579
Unearned premiums 7,731,279 7,158,726
Current maturities of long-term debt 1,557,625 1,545,090
Deferred revenue 2,871,311 2,531,222
Other current liabilities 81,727 330,000
Total Current Liabilities 50,417,493 52,978,740
Long-term Liabilities:    
Asset retirement obligations 3,623,403 3,569,580
Lease liabilities 58,743,145 59,281,733
Long-term debt, less current maturities 26,557,275 26,954,180
Other long-term liabilities 314,214 335,828
Deferred tax liability 12,533,206 13,948,419
Total Liabilities 152,188,736 157,068,480
Redeemable Noncontrolling Interest 15,656,900 15,713,021
Stockholders' Equity:    
Preferred stock, $.001 par value, 1,000,000 shares authorized, 0 shares issued and outstanding 0 0
Additional paid-in capital 511,574,762 483,917,938
Retained earnings 16,258,491 19,579,645
Total Boston Omaha Stockholders' Equity 527,864,074 503,527,290
Noncontrolling interests 10,646,492 7,409,068
Total Equity 538,510,566 510,936,358
Total Liabilities, Redeemable Noncontrolling Interest, and Stockholders' Equity 706,356,202 683,717,859
Common Class A [Member]    
Stockholders' Equity:    
Common Stock 29,765 28,651
Common Class B [Member]    
Stockholders' Equity:    
Common Stock $ 1,056 $ 1,056