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Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Sep. 30, 2025
Dec. 31, 2024
Current Assets:    
Cash and cash equivalents $ 37,051,629 $ 28,289,712
Cash held by BOAM funds and other 5,558,223 2,933,723
Accounts receivable, net 14,886,519 12,433,587
Interest receivable 20,592 83,613
Short-term investments 30,543,123 44,953,337
Marketable equity securities 997,447 2,393,260
U. S. Treasury securities 18,154,826 10,976,969
Funds held as collateral assets 13,619,149 9,973,991
Prepaid expenses 5,294,247 5,409,209
Total Current Assets 126,125,755 117,447,401
Property and Equipment, net 168,306,945 161,593,673
Other Assets:    
Goodwill 182,380,136 182,380,136
Intangible assets, net 53,112,671 58,332,625
Investments 57,643,117 74,080,331
Investments in unconsolidated affiliates 71,528,235 72,435,867
Deferred policy acquisition costs 3,046,793 2,161,721
Right of use assets 59,038,370 59,742,166
Other 172,089 171,809
Total Other Assets 426,921,411 449,304,655
Total Assets 721,354,111 728,345,729
Current Liabilities:    
Accounts payable and accrued expenses 21,526,176 22,251,493
Short-term payables for business acquisitions 1,360,693 121,104
Lease liabilities 5,264,241 5,333,611
Funds held as collateral 13,619,149 9,973,991
Unearned premiums 14,058,139 12,985,868
Current maturities of long-term debt 1,927,719 1,201,448
Deferred revenue 3,244,267 3,044,009
Total Current Liabilities 61,000,384 54,911,524
Long-term Liabilities:    
Asset retirement obligations 4,176,501 4,013,457
Lease liabilities 54,566,767 54,994,879
Long-term debt, less current maturities 43,394,003 38,363,356
Other long-term liabilities 105,560 1,417,091
Deferred tax liability 10,185,887 11,925,969
Total Liabilities 173,429,102 165,626,276
Stockholders' Equity:    
Preferred stock, $.001 par value, 1,000,000 shares authorized, 0 shares issued and outstanding 0 0
Additional paid-in capital 540,349,925 539,126,302
Treasury stock, at cost, 117,115 and 111,323 shares, respectively (1,676,492) (1,589,322)
Accumulated deficit (10,326,215) (4,748,942)
Total Boston Omaha Stockholders' Equity 528,378,789 532,819,509
Noncontrolling interests 19,546,220 29,899,944
Total Equity 547,925,009 562,719,453
Total Liabilities and Stockholders' Equity 721,354,111 728,345,729
Common Class A [Member]    
Stockholders' Equity:    
Common stock 30,990 30,943
Common Class B [Member]    
Stockholders' Equity:    
Common stock $ 581 $ 528