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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Mar. 31, 2025
Dec. 31, 2024
Current Assets:    
Cash and cash equivalents $ 22,262,828 $ 28,289,712
Cash held by BOAM funds and other 2,198,802 2,933,723
Accounts receivable, net 12,539,136 12,433,587
Interest receivable 110,764 83,613
Short-term investments 46,954,548 44,953,337
Marketable equity securities 2,675,980 2,393,260
U. S. Treasury securities 19,254,798 10,976,969
Funds held as collateral assets 14,890,813 9,973,991
Prepaid expenses 5,277,833 5,409,209
Total Current Assets 126,165,502 117,447,401
Property and Equipment, net 164,569,456 161,593,673
Other Assets:    
Goodwill 182,380,136 182,380,136
Intangible assets, net 56,460,925 58,332,625
Investments 69,373,890 74,080,331
Investments in unconsolidated affiliates 68,847,448 72,435,867
Deferred policy acquisition costs 2,326,247 2,161,721
Right of use assets 60,541,796 59,742,166
Other 175,015 171,809
Total Other Assets 440,105,457 449,304,655
Total Assets 730,840,415 728,345,729
Current Liabilities:    
Accounts payable and accrued expenses 19,095,660 22,251,493
Short-term payables for business acquisitions 121,104 121,104
Lease liabilities 5,301,177 5,333,611
Funds held as collateral 14,890,813 9,973,991
Unearned premiums 12,597,142 12,985,868
Current maturities of long-term debt 1,559,987 1,201,448
Deferred revenue 3,327,316 3,044,009
Total Current Liabilities 56,893,199 54,911,524
Long-term Liabilities:    
Asset retirement obligations 4,067,433 4,013,457
Lease liabilities 55,838,831 54,994,879
Long-term debt, less current maturities 41,145,753 38,363,356
Other long-term liabilities 1,397,865 1,417,091
Deferred tax liability 11,735,593 11,925,969
Total Liabilities 171,078,674 165,626,276
Stockholders' Equity:    
Preferred stock, $.001 par value, 1,000,000 shares authorized, 0 shares issued and outstanding 0 0
Additional paid-in capital 540,353,211 539,126,302
Treasury stock, at cost, 117,115 and 111,323 shares, respectively (1,676,492) (1,589,322)
Accumulated deficit (5,418,227) (4,748,942)
Total Boston Omaha Stockholders' Equity 533,290,063 532,819,509
Noncontrolling interests 26,471,678 29,899,944
Total Equity 559,761,741 562,719,453
Total Liabilities, Redeemable Noncontrolling Interest, and Stockholders' Equity 730,840,415 728,345,729
Common Class A [Member]    
Stockholders' Equity:    
Common stock 30,990 30,943
Common Class B [Member]    
Stockholders' Equity:    
Common stock $ 581 $ 528