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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