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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Jun. 30, 2023
Dec. 31, 2022
Current Assets:    
Cash and cash equivalents $ 32,276,503 $ 25,493,141
Cash held by BOAM funds and other 6,370,243 8,146,792
Accounts receivable, net 7,350,005 5,831,366
Interest receivable 191,546 196,066
Short-term investments 11,626,107 6,288,828
Marketable equity securities 2,039,159 8,768,938
U. S. Treasury securities 69,490,548 33,520,401
Funds held as collateral assets 20,930,723 21,026,579
Prepaid expenses 8,005,357 4,689,132
Total Current Assets 158,280,191 113,961,243
Property and Equipment, net 130,285,598 115,589,940
Other Assets:    
Goodwill 180,990,648 179,463,522
Intangible assets, net 66,330,776 68,342,042
Investments 69,729,025 26,136,636
Investments in unconsolidated affiliates 102,488,703 118,218,389
Deferred policy acquisition costs 1,545,311 1,255,320
Right of use assets 63,423,894 64,719,405
Other 121,426 116,402
Total Other Assets 484,629,783 458,251,716
Total Assets 773,195,572 687,802,899
Current Liabilities:    
Accounts payable and accrued expenses 13,312,609 10,963,784
Short-term payables for business acquisitions 1,098,949 4,219,358
Lease liabilities 5,170,800 5,203,981
Funds held as collateral 20,930,723 21,026,579
Unearned premiums 8,502,324 7,158,726
Current maturities of long-term debt 798,297 1,545,090
Deferred revenue 2,860,310 2,531,222
Other current liabilities 0 330,000
Total Current Liabilities 52,674,012 52,978,740
Long-term Liabilities:    
Asset retirement obligations 3,677,226 3,569,580
Lease liabilities 57,842,596 59,281,733
Long-term debt, less current maturities 26,934,544 26,954,180
Other long-term liabilities 1,546,180 335,828
Deferred tax liability 14,307,253 14,939,607
Total Liabilities 156,981,811 158,059,668
Redeemable Noncontrolling Interest 15,667,702 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 521,698,580 483,917,938
Retained earnings 20,893,955 22,673,497
Total Boston Omaha Stockholders' Equity 542,623,841 506,621,142
Noncontrolling interests 57,922,218 7,409,068
Total Equity 600,546,059 514,030,210
Total Liabilities, Redeemable Noncontrolling Interest, and Stockholders' Equity 773,195,572 687,802,899
Common Class A [Member]    
Stockholders' Equity:    
Common Stock 30,250 28,651
Common Class B [Member]    
Stockholders' Equity:    
Common Stock $ 1,056 $ 1,056