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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Sep. 30, 2023
Dec. 31, 2022
Current Assets:    
Cash and cash equivalents $ 30,957,099 $ 25,493,141
Cash held by BOAM funds and other 6,716,881 8,146,792
Accounts receivable, net 7,432,339 5,831,366
Interest receivable 171,378 196,066
Short-term investments 8,600,527 6,288,828
Marketable equity securities 4,001,347 8,768,938
U. S. Treasury securities 53,549,016 33,520,401
Funds held as collateral assets 14,391,102 21,026,579
Prepaid expenses 4,500,520 4,689,132
Total Current Assets 130,320,209 113,961,243
Property and Equipment, net 149,152,032 115,589,940
Other Assets:    
Goodwill 181,466,376 179,463,522
Intangible assets, net 65,621,440 68,342,042
Investments 67,852,244 26,136,636
Investments in unconsolidated affiliates 105,378,028 118,218,389
Deferred policy acquisition costs 1,548,078 1,255,320
Right of use assets 62,617,989 64,719,405
Other 121,425 116,402
Total Other Assets 484,605,580 458,251,716
Total Assets 764,077,821 687,802,899
Current Liabilities:    
Accounts payable and accrued expenses 14,038,730 10,963,784
Short-term payables for business acquisitions 831,743 4,219,358
Lease liabilities 5,127,376 5,203,981
Funds held as collateral 14,391,102 21,026,579
Unearned premiums 8,415,772 7,158,726
Current maturities of long-term debt 806,485 1,545,090
Deferred revenue 2,617,849 2,531,222
Other current liabilities 0 330,000
Total Current Liabilities 46,229,057 52,978,740
Long-term Liabilities:    
Asset retirement obligations 3,739,985 3,569,580
Lease liabilities 57,299,674 59,281,733
Long-term debt, less current maturities 26,731,345 26,954,180
Other long-term liabilities 1,523,650 335,828
Deferred tax liability 13,641,262 14,939,607
Total Liabilities 149,164,973 158,059,668
Redeemable Noncontrolling Interest 15,665,053 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 521,686,630 483,917,938
Retained earnings 19,251,449 22,673,497
Total Boston Omaha Stockholders' Equity 540,969,385 506,621,142
Noncontrolling interests 58,278,410 7,409,068
Total Equity 599,247,795 514,030,210
Total Liabilities, Redeemable Noncontrolling Interest, and Stockholders' Equity 764,077,821 687,802,899
Common Class A [Member]    
Stockholders' Equity:    
Common Stock 30,250 28,651
Common Class B [Member]    
Stockholders' Equity:    
Common Stock $ 1,056 $ 1,056