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v3.23.3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Sep. 30, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Sep. 30, 2022 | Jun. 30, 2022 | Mar. 31, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022 | May 01, 2023
Ceded Premiums Earned |  |  |  |  |  |  | $ 1,091,643 | $ 934,531 |  |
Deferred Income Tax Liabilities, Net | $ 13,641,262 |  |  |  |  |  | 13,641,262 |  | $ 14,939,607 |
Retained Earnings (Accumulated Deficit) | 19,251,449 |  |  |  |  |  | 19,251,449 |  | 22,673,497 |
Assets | 764,077,821 |  |  |  |  |  | 764,077,821 |  | 687,802,899 |
Liabilities | 149,164,973 |  |  |  |  |  | 149,164,973 |  | 158,059,668 |
Equity, Attributable to Parent | 540,969,385 |  |  |  |  |  | 540,969,385 |  | 506,621,142 |
Net Income (Loss) Attributable to Parent | $ (1,642,506) | $ 1,541,612 | $ (3,321,154) | $ (1,408,521) | $ (11,496,339) | $ 16,302,593 | $ (3,422,048) | $ 3,397,733 |  |
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 |  |  |

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