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Consolidated Balance Sheets - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Current Assets:    
Cash and cash equivalents $ 21,946,884 $ 25,493,141
Cash held by BOAM funds and other 3,364,789 8,146,792
Accounts receivable, net 12,141,244 5,831,366
Interest receivable 185,482 196,066
Short-term investments 24,753,469 6,288,828
Marketable equity securities 2,210,037 8,768,938
U. S. Treasury securities 47,112,659 33,520,401
Funds held as collateral assets 14,101,531 21,026,579
Prepaid expenses 5,571,454 4,689,132
Total Current Assets 131,387,549 113,961,243
Property and Equipment, net 144,266,763 115,589,940
Other Assets:    
Goodwill 182,380,136 179,463,522
Intangible assets, net 65,532,301 68,342,042
Investments 87,104,272 26,136,636
Investments in unconsolidated affiliates 94,244,788 118,218,389
Deferred policy acquisition costs 1,772,455 1,255,320
Right of use assets 61,399,460 64,719,405
Other 119,368 116,402
Total Other Assets 492,552,780 458,251,716
Total Assets 768,207,092 687,802,899
Current Liabilities:    
Accounts payable and accrued expenses 18,438,647 10,963,784
Short-term payables for business acquisitions 618,003 4,219,358
Lease liabilities 5,085,221 5,203,981
Funds held as collateral 14,101,531 21,026,579
Unearned premiums 9,699,544 7,158,726
Current maturities of long-term debt 814,667 1,545,090
Deferred revenue 2,628,139 2,531,222
Other current liabilities 0 330,000
Total Current Liabilities 51,385,752 52,978,740
Long-term Liabilities:    
Asset retirement obligations 3,794,985 3,569,580
Lease liabilities 56,438,308 59,281,733
Long-term debt, less current maturities 26,523,099 26,954,180
Other long-term liabilities 1,500,875 335,828
Deferred tax liability 12,111,812 14,939,607
Total Liabilities 151,754,831 158,059,668
Redeemable Noncontrolling Interests 15,638,013 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 522,506,626 483,917,938
Retained earnings 15,669,488 22,673,497
Total Boston Omaha Stockholders' Equity 538,207,426 506,621,142
Noncontrolling interests 62,606,822 7,409,068
Total Equity 600,814,248 514,030,210
Total Liabilities, Redeemable Noncontrolling Interests, and Equity 768,207,092 687,802,899
Common Class A [Member]    
Stockholders' Equity:    
Common Stock 30,256 28,651
Common Class B [Member]    
Stockholders' Equity:    
Common Stock $ 1,056 $ 1,056