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Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)
 3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2023
Mar. 31, 2023
Jun. 30, 2022
Mar. 31, 2022
Jun. 30, 2023
Jun. 30, 2022
Dec. 31, 2022
May 01, 2023
Ceded Premiums Earned         $ 730,787 $ 559,587    
Deferred Income Tax Liabilities, Net $ 14,307,253       14,307,253   $ 14,939,607  
Retained Earnings (Accumulated Deficit) 20,893,955       20,893,955   22,673,497  
Assets 773,195,572       773,195,572   687,802,899  
Liabilities 156,981,811       156,981,811   158,059,668  
Equity, Attributable to Parent 542,623,841       542,623,841   506,621,142  
Net Income (Loss) Attributable to Parent $ 1,541,612 $ (3,321,154) $ (11,496,339) $ 16,302,593 $ (1,779,542) $ 4,806,254    
Revision of Prior Period, Adjustment [Member]                
Equity Method Investments             4,085,040  
Deferred Income Tax Liabilities, Net             991,188  
Retained Earnings (Accumulated Deficit)             3,093,852  
Assets             4,085,040  
Liabilities             991,188  
Equity, Attributable to Parent             3,093,852  
Equity Method Investment, Underlying Equity in Net Assets             4,085,040  
Net Income (Loss) Attributable to Parent             $ 3,093,852  
The 24th Street Asset Management, LLC [Member] | Boston Omaha Asset Management, LLC [Member]                
Business Acquisition, Percentage of Voting Interests Acquired               100.00%
Minimum [Member]                
Lessor, Operating Lease, Term of Contract (Month) 1 month       1 month      
Maximum [Member]                
Lessor, Operating Lease, Term of Contract (Month) 3 years       3 years