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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Mar. 31, 2024
Dec. 31, 2023
Current Assets:    
Cash and cash equivalents $ 17,402,976 $ 21,946,884
Cash held by BOAM funds and other 33,093,703 3,364,789
Accounts receivable, net 12,316,449 12,141,244
Interest receivable 129,245 185,482
Short-term investments 36,036,887 24,753,469
Marketable equity securities 2,429,434 2,210,037
U. S. Treasury securities 13,798,966 47,112,659
Funds held as collateral assets 9,569,856 14,101,531
Prepaid expenses 5,082,906 5,571,454
Total Current Assets 129,860,422 131,387,549
Property and Equipment, net 149,166,581 144,266,763
Other Assets:    
Goodwill 182,380,136 182,380,136
Intangible assets, net 63,668,468 65,532,301
Investments 85,260,777 87,104,272
Investments in unconsolidated affiliates 84,073,173 94,244,788
Deferred policy acquisition costs 1,714,422 1,772,455
Right of use assets 61,070,794 61,399,460
Other 143,864 119,368
Total Other Assets 478,311,634 492,552,780
Total Assets 757,338,637 768,207,092
Current Liabilities:    
Accounts payable and accrued expenses 16,337,531 18,438,647
Short-term payables for business acquisitions 593,117 618,003
Lease liabilities 5,093,879 5,085,221
Funds held as collateral 9,569,856 14,101,531
Unearned premiums 9,293,813 9,699,544
Current maturities of long-term debt 825,864 814,667
Deferred revenue 2,690,698 2,628,139
Total Current Liabilities 44,404,758 51,385,752
Long-term Liabilities:    
Asset retirement obligations 3,847,656 3,794,985
Lease liabilities 56,035,911 56,438,308
Long-term debt, less current maturities 26,309,844 26,523,099
Other long-term liabilities 1,476,614 1,500,875
Deferred tax liability 11,172,516 12,111,812
Total Liabilities 143,247,299 151,754,831
Redeemable Noncontrolling Interest 15,702,778 15,638,013
Stockholders' Equity:    
Preferred stock, $.001 par value, 1,000,000 shares authorized, 0 shares issued and outstanding 0 0
Additional paid-in capital 523,286,579 522,506,626
Retained earnings 12,861,407 15,669,488
Total Boston Omaha Stockholders' Equity 536,179,347 538,207,426
Noncontrolling interests 62,209,213 62,606,822
Total Equity 598,388,560 600,814,248
Total Liabilities, Redeemable Noncontrolling Interest, and Stockholders' Equity 757,338,637 768,207,092
Common Class A [Member]    
Stockholders' Equity:    
Common Stock 30,305 30,256
Common Class B [Member]    
Stockholders' Equity:    
Common Stock $ 1,056 $ 1,056