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Consolidated Balance Sheets - USD ($)
Dec. 31, 2024
Dec. 31, 2023
Current Assets:    
Cash and cash equivalents $ 28,289,712 $ 21,946,884
Cash held by BOAM funds and other 2,933,723 3,364,789
Accounts receivable, net 12,433,587 12,141,244
Interest receivable 83,613 185,482
Short-term investments 44,953,337 24,753,469
Marketable equity securities 2,393,260 2,210,037
U. S. Treasury securities 10,976,969 47,112,659
Funds held as collateral assets 9,973,991 14,101,531
Prepaid expenses 5,409,209 5,571,454
Total Current Assets 117,447,401 131,387,549
Property and Equipment, net 161,593,673 144,266,763
Other Assets:    
Goodwill 182,380,136 182,380,136
Intangible assets, net 58,332,625 65,532,301
Investments 74,080,331 87,104,272
Investments in unconsolidated affiliates 72,435,867 94,244,788
Deferred policy acquisition costs 2,161,721 1,772,455
Right of use assets 59,742,166 61,399,460
Other 171,809 119,368
Total Other Assets 449,304,655 492,552,780
Total Assets 728,345,729 768,207,092
Current Liabilities:    
Accounts payable and accrued expenses 22,251,493 18,438,647
Short-term payables for business acquisitions 121,104 618,003
Lease liabilities 5,333,611 5,085,221
Funds held as collateral 9,973,991 14,101,531
Unearned premiums 12,985,868 9,699,544
Current maturities of long-term debt 1,201,448 814,667
Deferred revenue 3,044,009 2,628,139
Total Current Liabilities 54,911,524 51,385,752
Long-term Liabilities:    
Asset retirement obligations 4,013,457 3,794,985
Lease liabilities 54,994,879 56,438,308
Long-term debt, less current maturities 38,363,356 26,523,099
Other long-term liabilities 1,417,091 1,500,875
Deferred tax liability 11,925,969 12,111,812
Total Liabilities 165,626,276 151,754,831
Redeemable Noncontrolling Interests 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 539,126,302 522,506,626
Treasury stock, at cost, 111,323 and 0 shares, respectively (1,589,322) 0
(Accumulated deficit) Retained earnings (4,748,942) 15,669,488
Total Boston Omaha Stockholders' Equity 532,819,509 538,207,426
Noncontrolling interests 29,899,944 62,606,822
Total Equity 562,719,453 600,814,248
Total Liabilities, Redeemable Noncontrolling Interests, and Equity 728,345,729 768,207,092
Common Class A [Member]    
Stockholders' Equity:    
Common stock 30,943 30,256
Common Class B [Member]    
Stockholders' Equity:    
Common stock $ 528 $ 1,056