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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Sep. 30, 2024
Dec. 31, 2023
Current Assets:    
Cash and cash equivalents $ 19,430,461 $ 21,946,884
Cash held by BOAM funds and other 1,838,353 3,364,789
Accounts receivable, net 13,623,514 12,141,244
Interest receivable 130,505 185,482
Short-term investments 39,208,669 24,753,469
Marketable equity securities 2,447,497 2,210,037
U. S. Treasury securities 15,347,400 47,112,659
Funds held as collateral assets 11,275,222 14,101,531
Prepaid expenses 5,266,009 5,571,454
Total Current Assets 108,567,630 131,387,549
Property and Equipment, net 156,889,613 144,266,763
Other Assets:    
Goodwill 182,380,136 182,380,136
Intangible assets, net 60,213,430 65,532,301
Investments 68,245,397 87,104,272
Investments in unconsolidated affiliates 73,374,987 94,244,788
Deferred policy acquisition costs 2,092,946 1,772,455
Right of use assets 60,009,846 61,399,460
Other 164,788 119,368
Total Other Assets 446,481,530 492,552,780
Total Assets 711,938,773 768,207,092
Current Liabilities:    
Accounts payable and accrued expenses 18,644,723 18,438,647
Short-term payables for business acquisitions 558,604 618,003
Lease liabilities 5,257,431 5,085,221
Funds held as collateral 11,275,222 14,101,531
Unearned premiums 12,291,202 9,699,544
Current maturities of long-term debt 842,893 814,667
Deferred revenue 3,116,677 2,628,139
Total Current Liabilities 51,986,752 51,385,752
Long-term Liabilities:    
Asset retirement obligations 3,958,790 3,794,985
Lease liabilities 54,999,762 56,438,308
Long-term debt, less current maturities 35,488,483 26,523,099
Other long-term liabilities 1,435,992 1,500,875
Deferred tax liability 10,630,343 12,111,812
Total Liabilities 158,500,122 151,754,831
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 539,126,303 522,506,626
Treasury stock, at cost, 97,262 and 0 shares, respectively (1,380,180) 0
(Accumulated deficit) retained earnings (10,094,928) 15,669,488
Total Boston Omaha Stockholders' Equity 527,682,666 538,207,426
Noncontrolling interests 25,755,985 62,606,822
Total Equity 553,438,651 600,814,248
Total Liabilities, Redeemable Noncontrolling Interest, and Stockholders' Equity 711,938,773 768,207,092
Common Class A [Member]    
Stockholders' Equity:    
Class A common stock, $.001 par value, 38,838,884 shares authorized, 30,943,349 and 30,255,739 shares issued, respectively 30,943 30,256
Common Class B [Member]    
Stockholders' Equity:    
Class A common stock, $.001 par value, 38,838,884 shares authorized, 30,943,349 and 30,255,739 shares issued, respectively $ 528 $ 1,056