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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Jun. 30, 2024
Dec. 31, 2023
Current Assets:    
Cash and cash equivalents $ 24,615,739 $ 21,946,884
Cash held by BOAM funds and other 3,190,314 3,364,789
Accounts receivable, net 13,517,505 12,141,244
Interest receivable 63,747 185,482
Short-term investments 28,445,187 24,753,469
Marketable equity securities 2,385,983 2,210,037
U. S. Treasury securities 13,563,026 47,112,659
Funds held as collateral assets 9,597,001 14,101,531
Prepaid expenses 5,275,637 5,571,454
Total Current Assets 100,654,139 131,387,549
Property and Equipment, net 154,229,938 144,266,763
Other Assets:    
Goodwill 182,380,136 182,380,136
Intangible assets, net 62,324,834 65,532,301
Investments 78,290,565 87,104,272
Investments in unconsolidated affiliates 82,712,770 94,244,788
Deferred policy acquisition costs 2,111,818 1,772,455
Right of use assets 60,216,061 61,399,460
Other 143,862 119,368
Total Other Assets 468,180,046 492,552,780
Total Assets 723,064,123 768,207,092
Current Liabilities:    
Accounts payable and accrued expenses 19,285,422 18,438,647
Short-term payables for business acquisitions 578,604 618,003
Lease liabilities 5,214,404 5,085,221
Funds held as collateral 9,597,001 14,101,531
Unearned premiums 11,817,702 9,699,544
Current maturities of long-term debt 834,335 814,667
Deferred revenue 2,639,945 2,628,139
Total Current Liabilities 49,967,413 51,385,752
Long-term Liabilities:    
Asset retirement obligations 3,903,790 3,794,985
Lease liabilities 55,070,711 56,438,308
Long-term debt, less current maturities 36,100,240 26,523,099
Other long-term liabilities 1,454,640 1,500,875
Deferred tax liability 11,166,603 12,111,812
Total Liabilities 157,663,397 151,754,831
Redeemable Noncontrolling Interest 0 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 538,947,275 522,506,626
(Accumulated deficit) retained earnings (8,499,792) 15,669,488
Total Boston Omaha Stockholders' Equity 530,478,942 538,207,426
Noncontrolling interests 34,921,784 62,606,822
Total Equity 565,400,726 600,814,248
Total Liabilities, Redeemable Noncontrolling Interest, and Stockholders' Equity 723,064,123 768,207,092
Common Class A [Member]    
Stockholders' Equity:    
Common Stock 30,931 30,256
Common Class B [Member]    
Stockholders' Equity:    
Common Stock $ 528 $ 1,056